BOSSUWE: what changed
Two fiscal 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.
BOSSUWE
Largest movements
- Current investments +€50,000
up €50,000 (+25.2%), from €198,500 to €248,500
- Tangible fixed assets -€21,567
down €21,567 (-6.0%), from €356,961 to €335,395
of which Land and buildings: -€13,011
- Receivables within one year +€20,314
up €20,314 (+11.3%), from €180,042 to €200,357
of which Other amounts receivable: +€25,460
- Profit (loss) carried forward +€57,112
up €57,112 (+37.0%), from €154,456 to €211,568
- Tax, wage and social debts +€23,123
up €23,123 (+66.8%), from €34,611 to €57,734
of which Taxes: +€22,903
- Trade debts -€17,270
down €17,270 (-4.6%), from €377,211 to €359,941
- Debts after one year -€15,070
down €15,070 (-9.4%), from €161,016 to €145,947
- Gross operating margin +€20,201
up €20,201 (+9.3%), from €216,794 to €236,995
- Financial income -€18,292
down €18,292 (-86.4%), from €21,176 to €2,884
- Staff costs +€3,345
up €3,345 (+2.9%), from €114,137 to €117,482
- Depreciation +€2,994
up €2,994 (+12.2%), from €24,632 to €27,627
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.
Cash bridge derived
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 | €857,110 | €902,770 | +€45,661 | +5.3% |
| Formation expenses | 20 | - | €0 | = | |
| Fixed assets | 21/28 | €375,885 | €354,318 | -€21,567 | -5.7% |
| Tangible fixed assets | 22/27 | €356,961 | €335,395 | -€21,567 | -6.0% |
| Land and buildings | 22 | €317,133 | €304,122 | -€13,011 | -4.1% |
| Plant, machinery and equipment | 23 | €16,032 | €15,066 | -€966 | -6.0% |
| Furniture and vehicles | 24 | €23,796 | €16,206 | -€7,589 | -31.9% |
| Financial fixed assets | 28 | €18,923 | €18,923 | = | 0.0% |
| Current assets | 29/58 | €481,225 | €548,453 | +€67,227 | +14.0% |
| Stocks and contracts in progress | 3 | €6,769 | €4,200 | -€2,569 | -38.0% |
| Stocks | 30/36 | €6,769 | €4,200 | -€2,569 | -38.0% |
| Amounts receivable within one year | 40/41 | €180,042 | €200,357 | +€20,314 | +11.3% |
| Trade receivables | 40 | €16,193 | €11,048 | -€5,145 | -31.8% |
| Other amounts receivable | 41 | €163,849 | €189,309 | +€25,460 | +15.5% |
| Current investments | 50/53 | €198,500 | €248,500 | +€50,000 | +25.2% |
| Cash at bank and in hand | 54/58 | €93,808 | €91,603 | -€2,205 | -2.4% |
| Deferred charges and accrued income | 490/1 | €2,106 | €3,793 | +€1,688 | +80.1% |
| Total equity and liabilities | 10/49 | €857,110 | €902,770 | +€45,661 | +5.3% |
| Equity | 10/15 | €260,243 | €317,355 | +€57,112 | +21.9% |
| Reserves | 13 | €105,787 | €105,787 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,844 | €2,844 | = | 0.0% |
| Distributable reserves | 133 | €102,943 | €102,943 | = | 0.0% |
| Profit (loss) carried forward | 14 | €154,456 | €211,568 | +€57,112 | +37.0% |
| Amounts payable | 17/49 | €596,867 | €585,416 | -€11,451 | -1.9% |
| Amounts payable after more than one year | 17 | €161,016 | €145,947 | -€15,070 | -9.4% |
| Financial debts | 170/4 | €161,016 | €145,947 | -€15,070 | -9.4% |
| Amounts payable within one year | 42/48 | €435,851 | €439,469 | +€3,619 | +0.8% |
| Current portion of amounts payable after more than one year | 42 | €20,099 | €17,825 | -€2,274 | -11.3% |
| Trade debts | 44 | €377,211 | €359,941 | -€17,270 | -4.6% |
| Suppliers | 440/4 | €377,211 | €359,941 | -€17,270 | -4.6% |
| Taxes, remuneration and social security | 45 | €34,611 | €57,734 | +€23,123 | +66.8% |
| Taxes | 450/3 | €24,198 | €47,100 | +€22,903 | +94.6% |
| Remuneration and social security | 454/9 | €10,413 | €10,633 | +€220 | +2.1% |
| Other amounts payable | 47/48 | €3,930 | €3,970 | +€40 | +1.0% |
| Remuneration, social security and pensions | 62 | €114,137 | €117,482 | +€3,345 | +2.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,632 | €27,627 | +€2,994 | +12.2% |
| Other operating charges | 640/8 | €3,613 | €3,770 | +€157 | +4.3% |
| Gross operating margin | 9900 | €216,794 | €236,995 | +€20,201 | +9.3% |
| Operating profit (loss) | 9901 | €74,411 | €88,116 | +€13,705 | +18.4% |
| Financial income | 75/76B | €21,176 | €2,884 | -€18,292 | -86.4% |
| Recurring financial income | 75 | €21,176 | €2,884 | -€18,292 | -86.4% |
| Financial charges | 65/66B | €8,422 | €8,842 | +€421 | +5.0% |
| Recurring financial charges | 65 | €8,422 | €8,842 | +€421 | +5.0% |
| Profit (loss) for the period before taxes | 9903 | €87,165 | €82,158 | -€5,008 | -5.7% |
| Income taxes | 67/77 | €23,371 | €25,046 | +€1,675 | +7.2% |
| Profit (loss) for the period | 9904 | €63,795 | €57,112 | -€6,683 | -10.5% |
| Profit (loss) for the period to be appropriated | 9905 | €63,795 | €57,112 | -€6,683 | -10.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.