BOSSYR: 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.
BOSSYR
Largest movements
- Tangible fixed assets +€160,484
up €160,484 (+15.7%), from €1.0m to €1.2m
of which Land and buildings: +€156,833
- Receivables within one year -€66,250
down €66,250 (-72.5%), from €91,394 to €25,144
- Debts after one year +€114,283
up €114,283 (+18.4%), from €620,139 to €734,422
- Other debts -€35,104
down €35,104 (-21.0%), from €167,342 to €132,238
- Reserves +€34,007
up €34,007 (+16.0%), from €212,776 to €246,783
- Tax, wage and social debts -€26,702
down €26,702 (-73.9%), from €36,119 to €9,417
- Gross operating margin +€26,108
up €26,108 (+13.9%), from €187,271 to €213,378
- Depreciation +€24,647
up €24,647 (+58.0%), from €42,484 to €67,132
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 | €1,117,952 | €1,211,337 | +€93,385 | +8.4% |
| Fixed assets | 21/28 | €1,020,572 | €1,181,055 | +€160,484 | +15.7% |
| Tangible fixed assets | 22/27 | €1,020,572 | €1,181,055 | +€160,484 | +15.7% |
| Land and buildings | 22 | €1,017,140 | €1,173,973 | +€156,833 | +15.4% |
| Plant, machinery and equipment | 23 | €3,432 | €7,082 | +€3,650 | +106.4% |
| Current assets | 29/58 | €97,380 | €30,281 | -€67,099 | -68.9% |
| Amounts receivable within one year | 40/41 | €91,394 | €25,144 | -€66,250 | -72.5% |
| Other amounts receivable | 41 | €91,394 | €25,144 | -€66,250 | -72.5% |
| Cash at bank and in hand | 54/58 | €5,156 | €3,902 | -€1,255 | -24.3% |
| Deferred charges and accrued income | 490/1 | €829 | €1,235 | +€406 | +49.0% |
| Total equity and liabilities | 10/49 | €1,117,952 | €1,211,337 | +€93,385 | +8.4% |
| Equity | 10/15 | €217,776 | €251,783 | +€34,007 | +15.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €212,776 | €246,783 | +€34,007 | +16.0% |
| Distributable reserves | 133 | €212,776 | €246,783 | +€34,007 | +16.0% |
| Amounts payable | 17/49 | €900,176 | €959,554 | +€59,378 | +6.6% |
| Amounts payable after more than one year | 17 | €620,139 | €734,422 | +€114,283 | +18.4% |
| Financial debts | 170/4 | €620,139 | €734,422 | +€114,283 | +18.4% |
| Amounts payable within one year | 42/48 | €280,037 | €225,132 | -€54,905 | -19.6% |
| Current portion of amounts payable after more than one year | 42 | €73,779 | €82,324 | +€8,545 | +11.6% |
| Trade debts | 44 | €2,797 | €1,153 | -€1,644 | -58.8% |
| Suppliers | 440/4 | €2,797 | €1,153 | -€1,644 | -58.8% |
| Taxes, remuneration and social security | 45 | €36,119 | €9,417 | -€26,702 | -73.9% |
| Taxes | 450/3 | €36,119 | €9,417 | -€26,702 | -73.9% |
| Other amounts payable | 47/48 | €167,342 | €132,238 | -€35,104 | -21.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,484 | €67,132 | +€24,647 | +58.0% |
| Other operating charges | 640/8 | €5,876 | €6,224 | +€348 | +5.9% |
| Gross operating margin | 9900 | €187,271 | €213,378 | +€26,108 | +13.9% |
| Operating profit (loss) | 9901 | €138,911 | €140,023 | +€1,112 | +0.8% |
| Financial income | 75/76B | €1,689 | €1,431 | -€259 | -15.3% |
| Recurring financial income | 75 | €1,689 | €1,431 | -€259 | -15.3% |
| Financial charges | 65/66B | €18,288 | €18,484 | +€196 | +1.1% |
| Recurring financial charges | 65 | €18,288 | €18,484 | +€196 | +1.1% |
| Profit (loss) for the period before taxes | 9903 | €122,313 | €122,970 | +€657 | +0.5% |
| Income taxes | 67/77 | €26,112 | €26,268 | +€157 | +0.6% |
| Profit (loss) for the period | 9904 | €96,201 | €96,702 | +€501 | +0.5% |
| Profit (loss) for the period to be appropriated | 9905 | €96,201 | €96,702 | +€501 | +0.5% |
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 10 October 2026 via checked.be.