BOSSUT-COURSELLES: what changed
What changed
BOSSUT-COURSELLES
NACE 47.521, Retail sale of hardware, building materials, paint and glass (general range)
filed annual accounts (NBB)
Net result for the year
€57,851
2024 · €194,430-€136,579
Equity
€476,833
2024 · €418,982+€57,851
Cash
€356,653
2024 · €275,165+€81,488
Balance sheet total
€521,927
2024 · €590,791-€68,864
Largest movements
Assets
- Receivables within one year -€121,824
down €121,824 (-55.5%), from €219,478 to €97,654
of which Trade receivables: -€142,133
- Cash +€81,488
up €81,488 (+29.6%), from €275,165 to €356,653
mainly Receivables within one year (+€121,824) and Net result for the year (+€57,851)
- Stocks and contracts -€37,197
down €37,197 (-51.6%), from €72,098 to €34,901
- Deferred charges and accrued income +€8,746
up €8,746 (+136%), from €6,419 to €15,165
Equity and liabilities
- Other debts -€119,969
down €119,969 (-99.9%), from €120,062 to €93
- Reserves +€57,851
up €57,851 (+2,893%), from €2,000 to €59,851
of which Distributable reserves: +€55,851
- Trade debts -€7,930
down €7,930 (-74.2%), from €10,690 to €2,760
Income statement
- Turnover -€1.1m
no longer reported in 2025 (was €1.1m)
- Purchases and services -€738,167
no longer reported in 2025 (was €738,167)
- Gross operating margin -€108,127
down €108,127 (-34.5%), from €313,755 to €205,628
- Other operating charges +€27,746
up €27,746 (+997%), from €2,783 to €30,529
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€194,430
Gross operating margin
-€108,127
Staff costs
-€8,177
Depreciation
-€1,936
Other operating charges
-€27,746
Financial income
+€1,423
Financial charges
-€73
Taxes
+€8,058
Result 2025
€57,851
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€84,540
Investment
-€3,053
Financing
+€0
Cash 2024
€275,165
From operations (derived)
+€84,540
Net result for the year
+€57,851
Depreciation
+€3,130
Stocks and contracts
+€37,197
Receivables within one year
+€121,824
Deferred charges and accrued income
-€8,746
Trade debts
-€7,930
Tax, wage and social debts
+€1,183
Other debts
-€119,969
Investment (derived)
-€3,053
Investment in fixed assets (net)
-€3,029
Current investments
-€24
Financing
+€0
Contributions, distributions and other
+€0
Cash 2025
€356,653
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €590,791 | €521,927 | -€68,864 | -11.7% |
| Fixed assets | 21/28 | €15,828 | €15,726 | -€102 | -0.6% |
| Tangible fixed assets | 22/27 | €14,468 | €14,366 | -€102 | -0.7% |
| Land and buildings | 22 | - | €10,977 | +€10,977 | |
| Furniture and vehicles | 24 | €2,271 | €3,389 | +€1,118 | +49.2% |
| Assets under construction and advance payments | 27 | €12,197 | - | -€12,197 | |
| Financial fixed assets | 28 | €1,360 | €1,360 | = | 0.0% |
| Current assets | 29/58 | €574,963 | €506,201 | -€68,762 | -12.0% |
| Stocks and contracts in progress | 3 | €72,098 | €34,901 | -€37,197 | -51.6% |
| Stocks | 30/36 | €72,098 | €34,901 | -€37,197 | -51.6% |
| Amounts receivable within one year | 40/41 | €219,478 | €97,654 | -€121,824 | -55.5% |
| Trade receivables | 40 | €209,891 | €67,758 | -€142,133 | -67.7% |
| Other amounts receivable | 41 | €9,587 | €29,896 | +€20,309 | +212% |
| Current investments | 50/53 | €1,803 | €1,827 | +€24 | +1.3% |
| Cash at bank and in hand | 54/58 | €275,165 | €356,653 | +€81,488 | +29.6% |
| Deferred charges and accrued income | 490/1 | €6,419 | €15,165 | +€8,746 | +136% |
| Total equity and liabilities | 10/49 | €590,791 | €521,927 | -€68,864 | -11.7% |
| Equity | 10/15 | €418,982 | €476,833 | +€57,851 | +13.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €59,851 | +€57,851 | +2,893% |
| Non-distributable reserves | 130/1 | - | €2,000 | +€2,000 | |
| Reserves not available under the articles | 1311 | - | €2,000 | +€2,000 | |
| Distributable reserves | 133 | €2,000 | €57,851 | +€55,851 | +2,793% |
| Profit (loss) carried forward | 14 | €396,982 | €396,982 | +€0 | 0.0% |
| Amounts payable | 17/49 | €171,809 | €45,094 | -€126,715 | -73.8% |
| Amounts payable within one year | 42/48 | €171,809 | €45,094 | -€126,715 | -73.8% |
| Trade debts | 44 | €10,690 | €2,760 | -€7,930 | -74.2% |
| Suppliers | 440/4 | €10,690 | €2,760 | -€7,930 | -74.2% |
| Taxes, remuneration and social security | 45 | €41,057 | €42,240 | +€1,183 | +2.9% |
| Taxes | 450/3 | €24,522 | €22,542 | -€1,980 | -8.1% |
| Remuneration and social security | 454/9 | €16,535 | €19,698 | +€3,163 | +19.1% |
| Other amounts payable | 47/48 | €120,062 | €93 | -€119,969 | -99.9% |
| Turnover | 70 | €1,051,922 | - | -€1.1m | |
| Goods, raw materials, services and sundry goods | 60/61 | €738,167 | - | -€738,167 | |
| Remuneration, social security and pensions | 62 | €90,134 | €98,311 | +€8,177 | +9.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,194 | €3,130 | +€1,936 | +162% |
| Other operating charges | 640/8 | €2,783 | €30,529 | +€27,746 | +997% |
| Gross operating margin | 9900 | €313,755 | €205,628 | -€108,127 | -34.5% |
| Operating profit (loss) | 9901 | €219,644 | €73,658 | -€145,986 | -66.5% |
| Financial income | 75/76B | €8,080 | €9,503 | +€1,423 | +17.6% |
| Recurring financial income | 75 | €8,080 | €9,503 | +€1,423 | +17.6% |
| Financial charges | 65/66B | €820 | €893 | +€73 | +8.9% |
| Recurring financial charges | 65 | €820 | €893 | +€73 | +8.9% |
| Profit (loss) for the period before taxes | 9903 | €226,904 | €82,267 | -€144,637 | -63.7% |
| Income taxes | 67/77 | €32,474 | €24,416 | -€8,058 | -24.8% |
| Profit (loss) for the period | 9904 | €194,430 | €57,851 | -€136,579 | -70.2% |
| Profit (loss) for the period to be appropriated | 9905 | €194,430 | €57,851 | -€136,579 | -70.2% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.