BOSSY: 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.
BOSSY
Largest movements
- Receivables within one year +€5,972
up €5,972 (+310.9%), from €1,921 to €7,893
of which Trade receivables: +€7,352
- Cash +€5,662
up €5,662 (+101.0%), from €5,605 to €11,267
mainly Other debts (+€12,539) and Net result for the year (+€3,379)
- Tangible fixed assets +€3,617
new in 2025: €3,617
- Deferred charges and accrued income +€427
new in 2025: €427
- Other debts +€12,539
new in 2025: €12,539
- Profit (loss) carried forward +€3,379
up €3,379 (+27.0%), from -€12,530 to -€9,151
- Tax, wage and social debts -€968
down €968 (-63.2%), from €1,531 to €564
of which Remuneration and social security: -€1,142
- Trade debts +€728
up €728 (+21.2%), from €3,430 to €4,158
- Staff costs -€11,742
down €11,742 (-32.1%), from €36,536 to €24,795
- Gross operating margin +€4,885
up €4,885 (+18.7%), from €26,108 to €30,993
- Depreciation +€711
new in 2025: €711
- Other operating charges -€567
down €567 (-33.8%), from €1,680 to €1,113
- Financial charges +€483
up €483 (+127.2%), from €380 to €863
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 | €7,526 | €23,204 | +€15,678 | +208.3% |
| Fixed assets | 21/28 | - | €3,617 | +€3,617 | |
| Tangible fixed assets | 22/27 | - | €3,617 | +€3,617 | |
| Furniture and vehicles | 24 | - | €3,617 | +€3,617 | |
| Current assets | 29/58 | €7,526 | €19,587 | +€12,061 | +160.3% |
| Amounts receivable within one year | 40/41 | €1,921 | €7,893 | +€5,972 | +310.9% |
| Trade receivables | 40 | - | €7,352 | +€7,352 | |
| Other amounts receivable | 41 | €1,921 | €541 | -€1,379 | -71.8% |
| Cash at bank and in hand | 54/58 | €5,605 | €11,267 | +€5,662 | +101.0% |
| Deferred charges and accrued income | 490/1 | - | €427 | +€427 | |
| Total equity and liabilities | 10/49 | €7,526 | €23,204 | +€15,678 | +208.3% |
| Equity | 10/15 | -€10,530 | -€7,151 | +€3,379 | +32.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,530 | -€9,151 | +€3,379 | +27.0% |
| Amounts payable | 17/49 | €18,056 | €30,355 | +€12,299 | +68.1% |
| Amounts payable after more than one year | 17 | €13,094 | €13,094 | = | 0.0% |
| Other amounts payable | 178/9 | €13,094 | €13,094 | = | 0.0% |
| Amounts payable within one year | 42/48 | €4,962 | €17,261 | +€12,299 | +247.9% |
| Trade debts | 44 | €3,430 | €4,158 | +€728 | +21.2% |
| Suppliers | 440/4 | €3,430 | €4,158 | +€728 | +21.2% |
| Taxes, remuneration and social security | 45 | €1,531 | €564 | -€968 | -63.2% |
| Taxes | 450/3 | €389 | €564 | +€175 | +45.0% |
| Remuneration and social security | 454/9 | €1,142 | €0 | -€1,142 | -100.0% |
| Other amounts payable | 47/48 | - | €12,539 | +€12,539 | |
| Remuneration, social security and pensions | 62 | €36,536 | €24,795 | -€11,742 | -32.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €711 | +€711 | |
| Other operating charges | 640/8 | €1,680 | €1,113 | -€567 | -33.8% |
| Gross operating margin | 9900 | €26,108 | €30,993 | +€4,885 | +18.7% |
| Operating profit (loss) | 9901 | -€12,108 | €4,374 | +€16,482 | |
| Financial income | 75/76B | €64 | €5 | -€59 | -92.5% |
| Recurring financial income | 75 | €64 | €5 | -€59 | -92.5% |
| Financial charges | 65/66B | €380 | €863 | +€483 | +127.2% |
| Recurring financial charges | 65 | €380 | €863 | +€483 | +127.2% |
| Profit (loss) for the period before taxes | 9903 | -€12,424 | €3,515 | +€15,939 | |
| Income taxes | 67/77 | €106 | €136 | +€31 | +28.9% |
| Profit (loss) for the period | 9904 | -€12,530 | €3,379 | +€15,909 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,530 | €3,379 | +€15,909 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.