Bossuzanne: 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.
Bossuzanne
Largest movements
- Cash +€40,549
up €40,549 (+319%), from €12,698 to €53,247
mainly Net result for the year (+€77,420) and Receivables within one year (+€38,312)
- Receivables within one year -€38,312
down €38,312 (-7.3%), from €526,660 to €488,348
- Tangible fixed assets -€31,280
down €31,280 (-22.9%), from €136,717 to €105,437
of which Plant, machinery and equipment: -€32,227
- Profit (loss) carried forward +€77,420
up €77,420 (+139%), from €55,503 to €132,923
- Debts after one year -€63,810
down €63,810 (-19.0%), from €335,811 to €272,001
- Short-term financial debts -€35,921
down €35,921 (-17.9%), from €200,460 to €164,539
of which Other loans: -€37,456
- Trade debts -€30,649
down €30,649 (-82.0%), from €37,374 to €6,725
- Accrued charges and deferred income +€19,696
up €19,696 (+9,750%), from €202 to €19,898
- Gross operating margin +€33,136
up €33,136 (+11.3%), from €294,218 to €327,354
- Staff costs -€30,579
down €30,579 (-13.2%), from €231,726 to €201,147
- Taxes +€4,881
up €4,881 (+64.1%), from €7,619 to €12,500
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 | €687,034 | €656,462 | -€30,572 | -4.4% |
| Fixed assets | 21/28 | €136,717 | €105,437 | -€31,280 | -22.9% |
| Tangible fixed assets | 22/27 | €136,717 | €105,437 | -€31,280 | -22.9% |
| Land and buildings | 22 | €8,773 | €7,895 | -€878 | -10.0% |
| Plant, machinery and equipment | 23 | €127,944 | €95,717 | -€32,227 | -25.2% |
| Furniture and vehicles | 24 | - | €1,825 | +€1,825 | |
| Current assets | 29/58 | €550,317 | €551,025 | +€708 | +0.1% |
| Amounts receivable after more than one year | 29 | €492 | - | -€492 | |
| Trade receivables | 290 | €492 | - | -€492 | |
| Stocks and contracts in progress | 3 | €8,717 | €9,430 | +€713 | +8.2% |
| Stocks | 30/36 | €8,717 | €9,430 | +€713 | +8.2% |
| Amounts receivable within one year | 40/41 | €526,660 | €488,348 | -€38,312 | -7.3% |
| Other amounts receivable | 41 | €526,660 | €488,348 | -€38,312 | -7.3% |
| Cash at bank and in hand | 54/58 | €12,698 | €53,247 | +€40,549 | +319% |
| Deferred charges and accrued income | 490/1 | €1,750 | - | -€1,750 | |
| Total equity and liabilities | 10/49 | €687,034 | €656,462 | -€30,572 | -4.4% |
| Equity | 10/15 | €80,503 | €157,923 | +€77,420 | +96.2% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €55,503 | €132,923 | +€77,420 | +139% |
| Amounts payable | 17/49 | €606,531 | €498,539 | -€107,992 | -17.8% |
| Amounts payable after more than one year | 17 | €335,811 | €272,001 | -€63,810 | -19.0% |
| Financial debts | 170/4 | €335,811 | €272,001 | -€63,810 | -19.0% |
| Amounts payable within one year | 42/48 | €270,518 | €206,640 | -€63,878 | -23.6% |
| Financial debts | 43 | €200,460 | €164,539 | -€35,921 | -17.9% |
| Credit institutions | 430/8 | €82,275 | €83,810 | +€1,535 | +1.9% |
| Other loans | 439 | €118,185 | €80,729 | -€37,456 | -31.7% |
| Trade debts | 44 | €37,374 | €6,725 | -€30,649 | -82.0% |
| Suppliers | 440/4 | €37,374 | €6,725 | -€30,649 | -82.0% |
| Taxes, remuneration and social security | 45 | €32,684 | €35,376 | +€2,692 | +8.2% |
| Taxes | 450/3 | €15,958 | €19,344 | +€3,386 | +21.2% |
| Remuneration and social security | 454/9 | €16,726 | €16,032 | -€694 | -4.1% |
| Accrued charges and deferred income | 492/3 | €202 | €19,898 | +€19,696 | +9,750% |
| Remuneration, social security and pensions | 62 | €231,726 | €201,147 | -€30,579 | -13.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,231 | €32,708 | +€2,477 | +8.2% |
| Other operating charges | 640/8 | €853 | €347 | -€506 | -59.3% |
| Gross operating margin | 9900 | €294,218 | €327,354 | +€33,136 | +11.3% |
| Operating profit (loss) | 9901 | €31,408 | €93,152 | +€61,744 | +197% |
| Financial charges | 65/66B | €4,372 | €3,232 | -€1,140 | -26.1% |
| Recurring financial charges | 65 | €4,372 | €3,232 | -€1,140 | -26.1% |
| Profit (loss) for the period before taxes | 9903 | €27,036 | €89,920 | +€62,884 | +233% |
| Income taxes | 67/77 | €7,619 | €12,500 | +€4,881 | +64.1% |
| Profit (loss) for the period | 9904 | €19,417 | €77,420 | +€58,003 | +299% |
| Profit (loss) for the period to be appropriated | 9905 | €19,417 | €77,420 | +€58,003 | +299% |
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 30 October 2026 via checked.be.