BOSSUT Stéphane: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
BOSSUT Stéphane
Largest movements
- Cash +€14,922
up €14,922 (+82.4%), from €18,099 to €33,020
mainly Net result for the year (+€23,216) and Depreciation (+€4,287)
- Receivables within one year +€5,864
up €5,864 (+466%), from €1,257 to €7,122
of which Other amounts receivable: +€4,603
- Tangible fixed assets -€4,287
down €4,287 (-77.6%), from €5,524 to €1,237
- Deferred charges and accrued income -€1,079
down €1,079 (-65.9%), from €1,638 to €558
- Profit (loss) carried forward +€23,216
up €23,216, from -€4,234 to €18,982
- Other debts -€5,219
down €5,219 (-30.4%), from €17,185 to €11,966
- Current portion of long-term debt -€3,767
no longer reported in 2025 (was €3,767)
- Trade debts +€1,190
up €1,190 (+170%), from €702 to €1,891
- Gross operating margin +€3,838
up €3,838 (+9.7%), from €39,396 to €43,234
- Depreciation -€3,333
down €3,333 (-43.7%), from €7,620 to €4,287
- Taxes +€2,785
up €2,785 (+23.9%), from €11,648 to €14,433
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €26,668 | €42,087 | +€15,420 | +57.8% |
| Fixed assets | 21/28 | €5,674 | €1,387 | -€4,287 | -75.6% |
| Tangible fixed assets | 22/27 | €5,524 | €1,237 | -€4,287 | -77.6% |
| Furniture and vehicles | 24 | €5,524 | €1,237 | -€4,287 | -77.6% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €20,994 | €40,700 | +€19,706 | +93.9% |
| Amounts receivable within one year | 40/41 | €1,257 | €7,122 | +€5,864 | +466% |
| Trade receivables | 40 | €1,257 | €2,519 | +€1,262 | +100% |
| Other amounts receivable | 41 | - | €4,603 | +€4,603 | |
| Cash at bank and in hand | 54/58 | €18,099 | €33,020 | +€14,922 | +82.4% |
| Deferred charges and accrued income | 490/1 | €1,638 | €558 | -€1,079 | -65.9% |
| Total equity and liabilities | 10/49 | €26,668 | €42,087 | +€15,420 | +57.8% |
| Equity | 10/15 | €366 | €23,582 | +€23,216 | +6,344% |
| Contributions | 10/11 | €4,600 | €4,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,234 | €18,982 | +€23,216 | |
| Amounts payable | 17/49 | €26,302 | €18,505 | -€7,796 | -29.6% |
| Amounts payable within one year | 42/48 | €26,302 | €18,505 | -€7,796 | -29.6% |
| Current portion of amounts payable after more than one year | 42 | €3,767 | - | -€3,767 | |
| Trade debts | 44 | €702 | €1,891 | +€1,190 | +170% |
| Suppliers | 440/4 | €702 | €1,891 | +€1,190 | +170% |
| Taxes, remuneration and social security | 45 | €4,648 | €4,648 | = | 0.0% |
| Taxes | 450/3 | €4,648 | €4,648 | = | 0.0% |
| Other amounts payable | 47/48 | €17,185 | €11,966 | -€5,219 | -30.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,620 | €4,287 | -€3,333 | -43.7% |
| Other operating charges | 640/8 | €1,414 | €1,178 | -€235 | -16.6% |
| Gross operating margin | 9900 | €39,396 | €43,234 | +€3,838 | +9.7% |
| Operating profit (loss) | 9901 | €30,363 | €37,769 | +€7,406 | +24.4% |
| Financial income | 75/76B | €20 | €118 | +€98 | +503% |
| Recurring financial income | 75 | €20 | €118 | +€98 | +503% |
| Financial charges | 65/66B | €112 | €238 | +€127 | +114% |
| Recurring financial charges | 65 | €112 | €238 | +€127 | +114% |
| Profit (loss) for the period before taxes | 9903 | €30,271 | €37,649 | +€7,378 | +24.4% |
| Income taxes | 67/77 | €11,648 | €14,433 | +€2,785 | +23.9% |
| Profit (loss) for the period | 9904 | €18,623 | €23,216 | +€4,593 | +24.7% |
| Profit (loss) for the period to be appropriated | 9905 | €18,623 | €23,216 | +€4,593 | +24.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.