BOSSUYT PLANNING: what changed
BOSSUYT PLANNING
Largest movements
- Cash -€335,657
down €335,657 (-95.2%), from €352,684 to €17,027
mainly Short-term financial debts (-€713,000) and Debts after one year (-€69,251)
- Stocks and contracts -€257,701
down €257,701 (-16.5%), from €1.6m to €1.3m
- Tangible fixed assets -€96,819
down €96,819 (-5.5%), from €1.8m to €1.7m
of which Land and buildings: -€97,105
- Receivables within one year -€75,404
down €75,404 (-71.1%), from €106,061 to €30,657
of which Other amounts receivable: -€75,222
- Short-term financial debts -€713,000
no longer reported in 2025 (was €713,000)
- Debts after one year -€69,251
down €69,251 (-5.4%), from €1.3m to €1.2m
- Reserves +€63,443
up €63,443 (+5.9%), from €1.1m to €1.1m
of which Distributable reserves: +€63,443
- Financial charges -€86,846
down €86,846 (-55.7%), from €155,884 to €69,038
- Gross operating margin -€24,150
down €24,150 (-8.4%), from €287,910 to €263,761
- Taxes +€20,609
up €20,609 (+206%), from €10,017 to €30,626
- Other operating charges -€5,112
down €5,112 (-14.5%), from €35,222 to €30,110
- Financial income -€3,892
down €3,892 (-98.3%), from €3,960 to €68
of which Non-recurring financial income: -€3,023
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,784,028 | €3,037,329 | -€746,698 | -19.7% |
| Fixed assets | 21/28 | €1,757,325 | €1,660,506 | -€96,819 | -5.5% |
| Tangible fixed assets | 22/27 | €1,757,325 | €1,660,506 | -€96,819 | -5.5% |
| Land and buildings | 22 | €1,747,429 | €1,650,324 | -€97,105 | -5.6% |
| Plant, machinery and equipment | 23 | €8,352 | €9,198 | +€845 | +10.1% |
| Furniture and vehicles | 24 | €1,544 | €984 | -€560 | -36.3% |
| Current assets | 29/58 | €2,026,702 | €1,376,823 | -€649,879 | -32.1% |
| Stocks and contracts in progress | 3 | €1,565,320 | €1,307,619 | -€257,701 | -16.5% |
| Stocks | 30/36 | €1,565,320 | €1,307,619 | -€257,701 | -16.5% |
| Amounts receivable within one year | 40/41 | €106,061 | €30,657 | -€75,404 | -71.1% |
| Trade receivables | 40 | €182 | - | -€182 | |
| Other amounts receivable | 41 | €105,879 | €30,657 | -€75,222 | -71.0% |
| Cash at bank and in hand | 54/58 | €352,684 | €17,027 | -€335,657 | -95.2% |
| Deferred charges and accrued income | 490/1 | €2,637 | €21,520 | +€18,883 | +716% |
| Total equity and liabilities | 10/49 | €3,784,028 | €3,037,329 | -€746,698 | -19.7% |
| Equity | 10/15 | €1,221,089 | €1,284,532 | +€63,443 | +5.2% |
| Contributions | 10/11 | €150,000 | €150,000 | = | 0.0% |
| Contributions outside capital | 11 | €150,000 | €150,000 | = | 0.0% |
| Other | 1109/19 | €150,000 | €150,000 | = | 0.0% |
| Reserves | 13 | €1,071,089 | €1,134,532 | +€63,443 | +5.9% |
| Non-distributable reserves | 130/1 | €2,500 | €2,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,500 | €2,500 | = | 0.0% |
| Distributable reserves | 133 | €1,068,589 | €1,132,032 | +€63,443 | +5.9% |
| Amounts payable | 17/49 | €2,562,939 | €1,752,798 | -€810,141 | -31.6% |
| Amounts payable after more than one year | 17 | €1,291,565 | €1,222,314 | -€69,251 | -5.4% |
| Financial debts | 170/4 | €1,291,565 | €1,222,314 | -€69,251 | -5.4% |
| Amounts payable within one year | 42/48 | €1,271,374 | €530,484 | -€740,891 | -58.3% |
| Current portion of amounts payable after more than one year | 42 | €86,375 | €79,366 | -€7,010 | -8.1% |
| Financial debts | 43 | €713,000 | - | -€713,000 | |
| Credit institutions | 430/8 | €713,000 | - | -€713,000 | |
| Trade debts | 44 | €5,177 | €14,564 | +€9,387 | +181% |
| Suppliers | 440/4 | €5,177 | €14,564 | +€9,387 | +181% |
| Taxes, remuneration and social security | 45 | €14,325 | €8,952 | -€5,372 | -37.5% |
| Taxes | 450/3 | €14,325 | €8,952 | -€5,372 | -37.5% |
| Other amounts payable | 47/48 | €452,497 | €427,601 | -€24,896 | -5.5% |
| Non-recurring operating income | 76A | - | €1,246 | +€1,246 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €71,202 | €70,611 | -€591 | -0.8% |
| Other operating charges | 640/8 | €35,222 | €30,110 | -€5,112 | -14.5% |
| Gross operating margin | 9900 | €287,910 | €263,761 | -€24,150 | -8.4% |
| Operating profit (loss) | 9901 | €181,487 | €163,039 | -€18,447 | -10.2% |
| Financial income | 75/76B | €3,960 | €68 | -€3,892 | -98.3% |
| Recurring financial income | 75 | €938 | €68 | -€870 | -92.8% |
| Non-recurring financial income | 76B | €3,023 | - | -€3,023 | |
| Financial charges | 65/66B | €155,884 | €69,038 | -€86,846 | -55.7% |
| Recurring financial charges | 65 | €155,884 | €69,038 | -€86,846 | -55.7% |
| Profit (loss) for the period before taxes | 9903 | €29,563 | €94,069 | +€64,507 | +218% |
| Income taxes | 67/77 | €10,017 | €30,626 | +€20,609 | +206% |
| Profit (loss) for the period | 9904 | €19,545 | €63,443 | +€43,898 | +225% |
| Profit (loss) for the period to be appropriated | 9905 | €19,545 | €63,443 | +€43,898 | +225% |
Next steps
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 2 November 2026 via checked.be.