Bost Ventures: 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.
Bost Ventures
Largest movements
- Cash +€18,371
up €18,371 (+49.6%), from €37,010 to €55,382
mainly Net result for the year (+€40,761) and Receivables within one year (+€11,896)
- Receivables within one year -€11,896
down €11,896 (-36.8%), from €32,291 to €20,395
of which Trade receivables: -€12,991
- Receivables after one year +€10,000
up €10,000 (+31.7%), from €31,500 to €41,500
- Deferred charges and accrued income +€2,595
new in 2025: €2,595
- Reserves +€40,761
up €40,761 (+51.6%), from €79,032 to €119,793
- Accrued charges and deferred income -€12,000
down €12,000 (-100.0%), from €12,000 to €0
- Other debts -€5,529
down €5,529 (-100.0%), from €5,529 to €0
- Advances received -€2,475
down €2,475 (-100.0%), from €2,475 to €0
- Trade debts -€2,089
down €2,089 (-75.8%), from €2,758 to €669
- Gross operating margin +€70,668
up €70,668 (+33596.9%), from €210 to €70,878
- Taxes +€19,111
up €19,111 (+14494.7%), from €132 to €19,243
- Other operating charges +€11,557
new in 2025: €11,557
- Financial income +€937
up €937 (+208.3%), from €450 to €1,387
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 | €101,894 | €120,562 | +€18,668 | +18.3% |
| Fixed assets | 21/28 | €1,093 | €690 | -€403 | -36.9% |
| Tangible fixed assets | 22/27 | €443 | €40 | -€403 | -91.0% |
| Furniture and vehicles | 24 | €443 | €40 | -€403 | -91.0% |
| Financial fixed assets | 28 | €650 | €650 | = | 0.0% |
| Current assets | 29/58 | €100,801 | €119,872 | +€19,071 | +18.9% |
| Amounts receivable after more than one year | 29 | €31,500 | €41,500 | +€10,000 | +31.7% |
| Other amounts receivable | 291 | €31,500 | €41,500 | +€10,000 | +31.7% |
| Amounts receivable within one year | 40/41 | €32,291 | €20,395 | -€11,896 | -36.8% |
| Trade receivables | 40 | €29,027 | €16,037 | -€12,991 | -44.8% |
| Other amounts receivable | 41 | €3,264 | €4,359 | +€1,095 | +33.6% |
| Cash at bank and in hand | 54/58 | €37,010 | €55,382 | +€18,371 | +49.6% |
| Deferred charges and accrued income | 490/1 | - | €2,595 | +€2,595 | |
| Total equity and liabilities | 10/49 | €101,894 | €120,562 | +€18,668 | +18.3% |
| Equity | 10/15 | €79,132 | €119,893 | +€40,761 | +51.5% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €79,032 | €119,793 | +€40,761 | +51.6% |
| Distributable reserves | 133 | €79,032 | €119,793 | +€40,761 | +51.6% |
| Amounts payable | 17/49 | €22,762 | €669 | -€22,093 | -97.1% |
| Amounts payable within one year | 42/48 | €10,762 | €669 | -€10,093 | -93.8% |
| Trade debts | 44 | €2,758 | €669 | -€2,089 | -75.8% |
| Suppliers | 440/4 | €2,758 | €669 | -€2,089 | -75.8% |
| Advances received on contracts in progress | 46 | €2,475 | €0 | -€2,475 | -100.0% |
| Taxes, remuneration and social security | 45 | - | €0 | = | |
| Taxes | 450/3 | - | €0 | = | |
| Remuneration and social security | 454/9 | - | €0 | = | |
| Other amounts payable | 47/48 | €5,529 | €0 | -€5,529 | -100.0% |
| Accrued charges and deferred income | 492/3 | €12,000 | €0 | -€12,000 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €403 | €403 | = | 0.0% |
| Other operating charges | 640/8 | - | €11,557 | +€11,557 | |
| Gross operating margin | 9900 | €210 | €70,878 | +€70,668 | +33596.9% |
| Operating profit (loss) | 9901 | -€192 | €58,918 | +€59,111 | |
| Financial income | 75/76B | €450 | €1,387 | +€937 | +208.3% |
| Recurring financial income | 75 | €450 | €1,387 | +€937 | +208.3% |
| Financial charges | 65/66B | €124 | €301 | +€177 | +142.5% |
| Recurring financial charges | 65 | €124 | €301 | +€177 | +142.5% |
| Profit (loss) for the period before taxes | 9903 | €133 | €60,005 | +€59,871 | +44880.9% |
| Income taxes | 67/77 | €132 | €19,243 | +€19,111 | +14494.7% |
| Profit (loss) for the period | 9904 | €2 | €40,761 | +€40,760 | +2629667.1% |
| Profit (loss) for the period to be appropriated | 9905 | €2 | €40,761 | +€40,760 | +2629667.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.