Bost: 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.
Bost
Largest movements
- Receivables within one year +€15,970
up €15,970 (+251%), from €6,366 to €22,336
of which Other amounts receivable: +€7,991
- Cash -€10,201
down €10,201 (-82.0%), from €12,445 to €2,244
mainly Receivables within one year (-€15,970) and Investment in fixed assets (net) (-€1,084)
- Tangible fixed assets +€564
up €564 (+32.7%), from €1,728 to €2,292
- Profit (loss) carried forward +€3,623
up €3,623 (+34.7%), from €10,434 to €14,057
- Tax, wage and social debts +€2,392
up €2,392 (+82.5%), from €2,900 to €5,292
- Trade debts +€318
up €318 (+6.1%), from €5,204 to €5,522
- Turnover -€21,064
down €21,064 (-24.4%), from €86,436 to €65,372
- Purchases and services -€20,895
down €20,895 (-26.4%), from €79,025 to €58,131
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €20,538 | €26,872 | +€6,333 | +30.8% |
| Fixed assets | 21/28 | €1,728 | €2,292 | +€564 | +32.7% |
| Tangible fixed assets | 22/27 | €1,728 | €2,292 | +€564 | +32.7% |
| Plant, machinery and equipment | 23 | €1,728 | €2,292 | +€564 | +32.7% |
| Current assets | 29/58 | €18,811 | €24,580 | +€5,769 | +30.7% |
| Amounts receivable within one year | 40/41 | €6,366 | €22,336 | +€15,970 | +251% |
| Trade receivables | 40 | €0 | €7,979 | +€7,979 | |
| Other amounts receivable | 41 | €6,366 | €14,357 | +€7,991 | +126% |
| Cash at bank and in hand | 54/58 | €12,445 | €2,244 | -€10,201 | -82.0% |
| Total equity and liabilities | 10/49 | €20,538 | €26,872 | +€6,333 | +30.8% |
| Equity | 10/15 | €12,434 | €16,057 | +€3,623 | +29.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,434 | €14,057 | +€3,623 | +34.7% |
| Amounts payable | 17/49 | €8,104 | €10,814 | +€2,710 | +33.4% |
| Amounts payable within one year | 42/48 | €8,104 | €10,814 | +€2,710 | +33.4% |
| Trade debts | 44 | €5,204 | €5,522 | +€318 | +6.1% |
| Suppliers | 440/4 | €5,204 | €5,522 | +€318 | +6.1% |
| Taxes, remuneration and social security | 45 | €2,900 | €5,292 | +€2,392 | +82.5% |
| Taxes | 450/3 | €2,900 | €5,292 | +€2,392 | +82.5% |
| Other amounts payable | 47/48 | €0 | €0 | = | |
| Turnover | 70 | €86,436 | €65,372 | -€21,064 | -24.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €79,025 | €58,131 | -€20,895 | -26.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €393 | €519 | +€127 | +32.3% |
| Other operating charges | 640/8 | €1,676 | €865 | -€811 | -48.4% |
| Gross operating margin | 9900 | €7,721 | €7,552 | -€169 | -2.2% |
| Operating profit (loss) | 9901 | €5,652 | €6,167 | +€515 | +9.1% |
| Financial charges | 65/66B | €14 | €50 | +€36 | +267% |
| Recurring financial charges | 65 | €14 | €50 | +€36 | +267% |
| Profit (loss) for the period before taxes | 9903 | €5,639 | €6,117 | +€479 | +8.5% |
| Income taxes | 67/77 | €2,383 | €2,494 | +€111 | +4.6% |
| Profit (loss) for the period | 9904 | €3,255 | €3,623 | +€368 | +11.3% |
| Profit (loss) for the period to be appropriated | 9905 | €3,255 | €3,623 | +€368 | +11.3% |
Source: filed annual accounts (NBB), financial years ended 28 February 2025 and 28 February 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.