BOSSUYT: 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.
BOSSUYT
Largest movements
- Stocks and contracts -€11,481
down €11,481 (-23.2%), from €49,415 to €37,933
- Receivables within one year -€2,801
down €2,801 (-52.8%), from €5,305 to €2,504
of which Other amounts receivable: -€2,220
- Cash +€1,612
up €1,612 (+4.6%), from €35,172 to €36,784
mainly Stocks and contracts (+€11,481) and Receivables within one year (+€2,801)
- Profit (loss) carried forward -€8,187
down €8,187, from €1,524 to -€6,663
- Other debts -€7,199
down €7,199 (-34.7%), from €20,725 to €13,526
- Trade debts +€2,741
up €2,741 (+62.1%), from €4,411 to €7,153
- Gross operating margin -€14,276
down €14,276 (-156%), from -€9,135 to -€23,411
- Taxes -€2,306
no longer reported in 2025 (was €2,306)
- Financial income -€1,548
down €1,548 (-8.6%), from €17,916 to €16,369
- Financial charges +€408
up €408 (+405%), from €101 to €508
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 | €90,392 | €77,748 | -€12,645 | -14.0% |
| Fixed assets | 21/28 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €0 | €0 | = | |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Current assets | 29/58 | €90,392 | €77,748 | -€12,645 | -14.0% |
| Stocks and contracts in progress | 3 | €49,415 | €37,933 | -€11,481 | -23.2% |
| Stocks | 30/36 | €49,415 | €37,933 | -€11,481 | -23.2% |
| Amounts receivable within one year | 40/41 | €5,305 | €2,504 | -€2,801 | -52.8% |
| Trade receivables | 40 | €1,664 | €1,084 | -€581 | -34.9% |
| Other amounts receivable | 41 | €3,641 | €1,420 | -€2,220 | -61.0% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €35,172 | €36,784 | +€1,612 | +4.6% |
| Deferred charges and accrued income | 490/1 | €500 | €526 | +€26 | +5.1% |
| Total equity and liabilities | 10/49 | €90,392 | €77,748 | -€12,645 | -14.0% |
| Equity | 10/15 | €61,095 | €52,908 | -€8,187 | -13.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €40,979 | €40,979 | = | 0.0% |
| Distributable reserves | 133 | €40,979 | €40,979 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,524 | -€6,663 | -€8,187 | |
| Amounts payable | 17/49 | €29,297 | €24,840 | -€4,457 | -15.2% |
| Amounts payable within one year | 42/48 | €29,297 | €24,840 | -€4,457 | -15.2% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €4,411 | €7,153 | +€2,741 | +62.1% |
| Suppliers | 440/4 | €4,411 | €7,153 | +€2,741 | +62.1% |
| Taxes, remuneration and social security | 45 | €4,161 | €4,161 | = | 0.0% |
| Taxes | 450/3 | €3,306 | €3,306 | = | 0.0% |
| Remuneration and social security | 454/9 | €856 | €856 | = | 0.0% |
| Other amounts payable | 47/48 | €20,725 | €13,526 | -€7,199 | -34.7% |
| Non-recurring operating income | 76A | €4,405 | - | -€4,405 | |
| Remuneration, social security and pensions | 62 | €0 | €0 | = | |
| Other operating charges | 640/8 | €705 | €637 | -€68 | -9.6% |
| Gross operating margin | 9900 | -€9,135 | -€23,411 | -€14,276 | -156% |
| Operating profit (loss) | 9901 | -€9,840 | -€24,048 | -€14,208 | -144% |
| Financial income | 75/76B | €17,916 | €16,369 | -€1,548 | -8.6% |
| Recurring financial income | 75 | €17,916 | €16,369 | -€1,548 | -8.6% |
| Financial charges | 65/66B | €101 | €508 | +€408 | +405% |
| Recurring financial charges | 65 | €101 | €508 | +€408 | +405% |
| Profit (loss) for the period before taxes | 9903 | €7,976 | -€8,187 | -€16,163 | |
| Income taxes | 67/77 | €2,306 | - | -€2,306 | |
| Profit (loss) for the period | 9904 | €5,670 | -€8,187 | -€13,858 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,670 | -€8,187 | -€13,858 |
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 22 October 2026 via checked.be.