BOSSY PROJECTS: 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.
BOSSY PROJECTS
Largest movements
- Cash -€38,894
down €38,894 (-27.3%), from €142,708 to €103,813
mainly Receivables within one year (-€35,272) and Tax, wage and social debts (-€20,182)
- Receivables within one year +€35,272
up €35,272 (+34.0%), from €103,840 to €139,112
of which Other amounts receivable: +€22,546
- Tangible fixed assets -€14,343
down €14,343 (-35.4%), from €40,474 to €26,132
- Tax, wage and social debts -€20,182
down €20,182 (-92.0%), from €21,934 to €1,753
of which Taxes: -€17,969
- Debts after one year -€13,822
down €13,822 (-100%), from €13,822 to €0
- Trade debts +€7,579
up €7,579 (+15.1%), from €50,263 to €57,842
- Other debts +€6,661
up €6,661 (+6.2%), from €107,787 to €114,448
- Gross operating margin -€11,698
down €11,698 (-27.1%), from €43,162 to €31,464
- Taxes +€721
up €721 (+25.8%), from €2,794 to €3,515
- Financial charges +€568
up €568 (+6.6%), from €8,588 to €9,156
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 | €411,013 | €393,309 | -€17,703 | -4.3% |
| Fixed assets | 21/28 | €43,983 | €29,640 | -€14,343 | -32.6% |
| Tangible fixed assets | 22/27 | €40,474 | €26,132 | -€14,343 | -35.4% |
| Furniture and vehicles | 24 | €40,474 | €26,132 | -€14,343 | -35.4% |
| Financial fixed assets | 28 | €3,509 | €3,509 | = | 0.0% |
| Current assets | 29/58 | €367,030 | €363,669 | -€3,361 | -0.9% |
| Stocks and contracts in progress | 3 | €119,161 | €119,161 | = | 0.0% |
| Stocks | 30/36 | €119,161 | €119,161 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €103,840 | €139,112 | +€35,272 | +34.0% |
| Trade receivables | 40 | €76,160 | €88,886 | +€12,726 | +16.7% |
| Other amounts receivable | 41 | €27,680 | €50,226 | +€22,546 | +81.5% |
| Cash at bank and in hand | 54/58 | €142,708 | €103,813 | -€38,894 | -27.3% |
| Deferred charges and accrued income | 490/1 | €1,320 | €1,582 | +€262 | +19.8% |
| Total equity and liabilities | 10/49 | €411,013 | €393,309 | -€17,703 | -4.3% |
| Equity | 10/15 | €193,239 | €196,906 | +€3,667 | +1.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €172,164 | €175,831 | +€3,667 | +2.1% |
| Distributable reserves | 133 | €172,164 | €175,831 | +€3,667 | +2.1% |
| Profit (loss) carried forward | 14 | €2,475 | €2,475 | = | 0.0% |
| Amounts payable | 17/49 | €217,774 | €196,403 | -€21,370 | -9.8% |
| Amounts payable after more than one year | 17 | €13,822 | €0 | -€13,822 | -100% |
| Financial debts | 170/4 | €13,822 | €0 | -€13,822 | -100% |
| Amounts payable within one year | 42/48 | €196,359 | €187,864 | -€8,495 | -4.3% |
| Current portion of amounts payable after more than one year | 42 | €16,375 | €13,822 | -€2,553 | -15.6% |
| Trade debts | 44 | €50,263 | €57,842 | +€7,579 | +15.1% |
| Suppliers | 440/4 | €50,263 | €57,842 | +€7,579 | +15.1% |
| Taxes, remuneration and social security | 45 | €21,934 | €1,753 | -€20,182 | -92.0% |
| Taxes | 450/3 | €19,722 | €1,753 | -€17,969 | -91.1% |
| Remuneration and social security | 454/9 | €2,212 | €0 | -€2,212 | -100% |
| Other amounts payable | 47/48 | €107,787 | €114,448 | +€6,661 | +6.2% |
| Accrued charges and deferred income | 492/3 | €7,592 | €8,539 | +€947 | +12.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,343 | €14,343 | = | 0.0% |
| Other operating charges | 640/8 | €731 | €783 | +€52 | +7.1% |
| Gross operating margin | 9900 | €43,162 | €31,464 | -€11,698 | -27.1% |
| Operating profit (loss) | 9901 | €28,088 | €16,338 | -€11,751 | -41.8% |
| Financial income | 75/76B | €222 | €0 | -€222 | -100% |
| Recurring financial income | 75 | €222 | €0 | -€222 | -100% |
| Financial charges | 65/66B | €8,588 | €9,156 | +€568 | +6.6% |
| Recurring financial charges | 65 | €8,588 | €9,156 | +€568 | +6.6% |
| Profit (loss) for the period before taxes | 9903 | €19,722 | €7,182 | -€12,540 | -63.6% |
| Income taxes | 67/77 | €2,794 | €3,515 | +€721 | +25.8% |
| Profit (loss) for the period | 9904 | €16,928 | €3,667 | -€13,261 | -78.3% |
| Profit (loss) for the period to be appropriated | 9905 | €16,928 | €3,667 | -€13,261 | -78.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.