BOSTANS: 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.
BOSTANS
Largest movements
- Receivables within one year -€4,949
down €4,949 (-71.0%), from €6,971 to €2,022
of which Trade receivables: -€4,936
- Tangible fixed assets -€376
no longer reported in 2024 (was €376)
- Cash -€125
down €125 (-60.2%), from €208 to €83
mainly Net result for the year (-€4,944) and Trade debts (-€3,460)
- Profit (loss) carried forward -€4,944
down €4,944 (-31.7%), from -€15,583 to -€20,527
- Trade debts -€3,460
down €3,460 (-64.0%), from €5,410 to €1,950
- Other debts +€2,954
up €2,954 (+18.2%), from €16,228 to €19,182
- Gross operating margin +€1,994
up €1,994 (+38.2%), from -€5,224 to -€3,230
- Other operating charges +€420
up €420 (+65.6%), from €640 to €1,060
- Financial charges -€124
down €124 (-30.9%), from €402 to €278
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €7,555 | €2,105 | -€5,450 | -72.1% |
| Fixed assets | 21/28 | €376 | - | -€376 | |
| Tangible fixed assets | 22/27 | €376 | - | -€376 | |
| Plant, machinery and equipment | 23 | €376 | - | -€376 | |
| Current assets | 29/58 | €7,179 | €2,105 | -€5,074 | -70.7% |
| Amounts receivable within one year | 40/41 | €6,971 | €2,022 | -€4,949 | -71.0% |
| Trade receivables | 40 | €6,959 | €2,022 | -€4,936 | -70.9% |
| Other amounts receivable | 41 | €12 | - | -€12 | |
| Cash at bank and in hand | 54/58 | €208 | €83 | -€125 | -60.2% |
| Total equity and liabilities | 10/49 | €7,555 | €2,105 | -€5,450 | -72.1% |
| Equity | 10/15 | -€14,083 | -€19,027 | -€4,944 | -35.1% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,583 | -€20,527 | -€4,944 | -31.7% |
| Amounts payable | 17/49 | €21,638 | €21,132 | -€506 | -2.3% |
| Amounts payable within one year | 42/48 | €21,638 | €21,132 | -€506 | -2.3% |
| Trade debts | 44 | €5,410 | €1,950 | -€3,460 | -64.0% |
| Suppliers | 440/4 | €5,410 | €1,950 | -€3,460 | -64.0% |
| Other amounts payable | 47/48 | €16,228 | €19,182 | +€2,954 | +18.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €406 | €376 | -€30 | -7.4% |
| Other operating charges | 640/8 | €640 | €1,060 | +€420 | +65.6% |
| Gross operating margin | 9900 | -€5,224 | -€3,230 | +€1,994 | +38.2% |
| Operating profit (loss) | 9901 | -€6,270 | -€4,666 | +€1,604 | +25.6% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €402 | €278 | -€124 | -30.9% |
| Recurring financial charges | 65 | €402 | €278 | -€124 | -30.9% |
| Profit (loss) for the period before taxes | 9903 | -€6,672 | -€4,944 | +€1,728 | +25.9% |
| Profit (loss) for the period | 9904 | -€6,672 | -€4,944 | +€1,728 | +25.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,672 | -€4,944 | +€1,728 | +25.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2023 and 30 June 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.