BOSSUYT: 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.
BOSSUYT
Largest movements
- Receivables within one year -€17,572
down €17,572 (-13.4%), from €131,324 to €113,752
of which Other amounts receivable: -€20,805
- Cash -€11,651
down €11,651 (-92.2%), from €12,636 to €984
mainly Tax, wage and social debts (-€33,456) and Accrued charges and deferred income (-€20,000)
- Tax, wage and social debts -€33,456
down €33,456 (-90.9%), from €36,808 to €3,352
- Trade debts +€24,200
up €24,200, from €0 to €24,200
- Accrued charges and deferred income -€20,000
down €20,000 (-100.0%), from €20,000 to €0
- Turnover -€137,275
down €137,275 (-97.7%), from €140,548 to €3,273
- Goods and materials -€118,416
down €118,416 (-97.3%), from €121,688 to €3,273
of which Purchases: -€109,237
- Services and other goods -€40,105
down €40,105 (-99.1%), from €40,477 to €372
- Other operating charges -€33,552
down €33,552 (-98.8%), from €33,951 to €400
- Other operating income -€6,259
down €6,259 (-100.0%), from €6,259 to €0
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 | €143,960 | €114,736 | -€29,224 | -20.3% |
| Fixed assets | 21/28 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Leasing and similar rights | 25 | €0 | - | = | |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Financial fixed assets | 28 | €0 | - | = | |
| Other financial fixed assets | 284/8 | €0 | - | = | |
| Amounts receivable and cash guarantees | 285/8 | €0 | - | = | |
| Current assets | 29/58 | €143,960 | €114,736 | -€29,224 | -20.3% |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Stocks | 30/36 | €0 | - | = | |
| Goods purchased for resale | 34 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €131,324 | €113,752 | -€17,572 | -13.4% |
| Trade receivables | 40 | €237 | €3,469 | +€3,232 | +1364.4% |
| Other amounts receivable | 41 | €131,088 | €110,283 | -€20,805 | -15.9% |
| Cash at bank and in hand | 54/58 | €12,636 | €984 | -€11,651 | -92.2% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €143,960 | €114,736 | -€29,224 | -20.3% |
| Equity | 10/15 | €87,152 | €87,184 | +€32 | 0.0% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | - | €6,200 | +€6,200 | |
| Reserves not available under the articles | 1311 | €6,200 | €0 | -€6,200 | -100.0% |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | €18,952 | €18,984 | +€32 | +0.2% |
| Amounts payable | 17/49 | €56,808 | €27,552 | -€29,256 | -51.5% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Leasing and similar obligations | 172 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €36,808 | €27,552 | -€9,256 | -25.1% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €0 | €24,200 | +€24,200 | |
| Suppliers | 440/4 | €0 | €24,200 | +€24,200 | |
| Taxes, remuneration and social security | 45 | €36,808 | €3,352 | -€33,456 | -90.9% |
| Taxes | 450/3 | €36,808 | €3,352 | -€33,456 | -90.9% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €20,000 | €0 | -€20,000 | -100.0% |
| Operating income | 70/76A | €209,648 | €3,273 | -€206,375 | -98.4% |
| Turnover | 70 | €140,548 | €3,273 | -€137,275 | -97.7% |
| Other operating income | 74 | €6,259 | €0 | -€6,259 | -100.0% |
| Non-recurring operating income | 76A | €62,840 | €0 | -€62,840 | -100.0% |
| Operating charges | 60/66A | €196,898 | €4,045 | -€192,854 | -97.9% |
| Goods for resale, raw materials and consumables | 60 | €121,688 | €3,273 | -€118,416 | -97.3% |
| Purchases | 600/8 | €112,510 | €3,273 | -€109,237 | -97.1% |
| Change in stocks: decrease (increase) | 609 | €9,179 | €0 | -€9,179 | -100.0% |
| Services and other goods | 61 | €40,477 | €372 | -€40,105 | -99.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €33,951 | €400 | -€33,552 | -98.8% |
| Non-recurring operating charges | 66A | €782 | €0 | -€782 | -100.0% |
| Operating profit (loss) | 9901 | €12,749 | -€772 | -€13,521 | |
| Financial income | 75/76B | €2,132 | €1,192 | -€940 | -44.1% |
| Recurring financial income | 75 | €2,132 | €1,192 | -€940 | -44.1% |
| Income from current assets | 751 | €1,088 | €1,192 | +€104 | +9.6% |
| Other financial income | 752/9 | €1,044 | €0 | -€1,044 | -100.0% |
| Financial charges | 65/66B | €2,873 | €386 | -€2,487 | -86.6% |
| Recurring financial charges | 65 | €2,873 | €386 | -€2,487 | -86.6% |
| Debt charges | 650 | €254 | €0 | -€254 | -100.0% |
| Other financial charges | 652/9 | €2,619 | €386 | -€2,233 | -85.3% |
| Profit (loss) for the period before taxes | 9903 | €12,009 | €34 | -€11,975 | -99.7% |
| Income taxes | 67/77 | €3,350 | €2 | -€3,348 | -99.9% |
| Taxes | 670/3 | €3,350 | €2 | -€3,348 | -99.9% |
| Profit (loss) for the period | 9904 | €8,659 | €32 | -€8,627 | -99.6% |
| Profit (loss) for the period to be appropriated | 9905 | €8,659 | €32 | -€8,627 | -99.6% |
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 5 October 2026 via checked.be.