BOST CONSULTING & MANAGEMENT: what changed
BOST CONSULTING & MANAGEMENT
Largest movements
- Receivables within one year +€104,240
up €104,240 (+268%), from €38,867 to €143,107
of which Other amounts receivable: +€103,281
- Cash -€69,478
down €69,478 (-58.8%), from €118,239 to €48,761
mainly Receivables within one year (-€104,240) and Trade debts (-€1,844)
- Tangible fixed assets -€5,630
down €5,630 (-91.6%), from €6,148 to €517
of which Furniture and vehicles: -€5,630
- Reserves +€30,701
up €30,701 (+22.4%), from €137,156 to €167,857
- Depreciation -€4,918
down €4,918 (-44.6%), from €11,036 to €6,118
- Purchases and services +€2,033
up €2,033 (+4.7%), from €43,411 to €45,444
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €163,253 | €192,385 | +€29,131 | +17.8% |
| Fixed assets | 21/28 | €6,148 | €517 | -€5,630 | -91.6% |
| Tangible fixed assets | 22/27 | €6,148 | €517 | -€5,630 | -91.6% |
| Plant, machinery and equipment | 23 | €517 | €517 | = | 0.0% |
| Furniture and vehicles | 24 | €5,630 | - | -€5,630 | |
| Current assets | 29/58 | €157,106 | €191,868 | +€34,762 | +22.1% |
| Amounts receivable within one year | 40/41 | €38,867 | €143,107 | +€104,240 | +268% |
| Trade receivables | 40 | - | €959 | +€959 | |
| Other amounts receivable | 41 | €38,867 | €142,148 | +€103,281 | +266% |
| Cash at bank and in hand | 54/58 | €118,239 | €48,761 | -€69,478 | -58.8% |
| Total equity and liabilities | 10/49 | €163,253 | €192,385 | +€29,131 | +17.8% |
| Equity | 10/15 | €143,356 | €174,057 | +€30,701 | +21.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €137,156 | €167,857 | +€30,701 | +22.4% |
| Distributable reserves | 133 | €137,156 | €167,857 | +€30,701 | +22.4% |
| Amounts payable | 17/49 | €19,897 | €18,327 | -€1,570 | -7.9% |
| Amounts payable within one year | 42/48 | €19,897 | €18,327 | -€1,570 | -7.9% |
| Trade debts | 44 | €2,524 | €680 | -€1,844 | -73.1% |
| Suppliers | 440/4 | €2,524 | €680 | -€1,844 | -73.1% |
| Taxes, remuneration and social security | 45 | €17,373 | €17,648 | +€274 | +1.6% |
| Taxes | 450/3 | €17,373 | €17,648 | +€274 | +1.6% |
| Turnover | 70 | €93,600 | €94,393 | +€793 | +0.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €43,411 | €45,444 | +€2,033 | +4.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,036 | €6,118 | -€4,918 | -44.6% |
| Other operating charges | 640/8 | €1,382 | €1,797 | +€415 | +30.0% |
| Gross operating margin | 9900 | €57,555 | €56,934 | -€621 | -1.1% |
| Operating profit (loss) | 9901 | €45,137 | €49,019 | +€3,882 | +8.6% |
| Financial income | 75/76B | €0 | €488 | +€488 | +2,439,300% |
| Recurring financial income | 75 | €0 | €488 | +€488 | +2,439,300% |
| Financial charges | 65/66B | €96 | €94 | -€2 | -2.5% |
| Recurring financial charges | 65 | €96 | €94 | -€2 | -2.5% |
| Profit (loss) for the period before taxes | 9903 | €45,041 | €49,413 | +€4,372 | +9.7% |
| Income taxes | 67/77 | €18,203 | €18,711 | +€508 | +2.8% |
| Profit (loss) for the period | 9904 | €26,837 | €30,701 | +€3,864 | +14.4% |
| Profit (loss) for the period to be appropriated | 9905 | €26,837 | €30,701 | +€3,864 | +14.4% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.