BOSTCO: 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.
BOSTCO
Largest movements
- Receivables within one year +€35,510
up €35,510 (+61.8%), from €57,429 to €92,938
- Stocks and contracts +€4,700
up €4,700 (+15.0%), from €31,400 to €36,100
- Cash -€4,117
down €4,117 (-41.7%), from €9,862 to €5,746
mainly Receivables within one year (-€35,510) and Net result for the year (-€24,879)
- Trade debts +€59,295
up €59,295 (+74.2%), from €79,925 to €139,220
- Profit (loss) carried forward -€24,879
down €24,879 (-17.0%), from -€146,724 to -€171,603
- Tax, wage and social debts +€2,189
up €2,189 (+342.2%), from €640 to €2,829
- Purchases and services +€249,213
new in 2024: €249,213
- Turnover +€227,879
new in 2024: €227,879
- Gross operating margin -€37,448
down €37,448, from €16,114 to -€21,334
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.
Cash bridge derived
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 | €101,018 | €136,698 | +€35,680 | +35.3% |
| Fixed assets | 21/28 | €2,327 | €1,914 | -€413 | -17.7% |
| Tangible fixed assets | 22/27 | €2,327 | €1,914 | -€413 | -17.7% |
| Plant, machinery and equipment | 23 | €2,327 | €1,914 | -€413 | -17.7% |
| Current assets | 29/58 | €98,691 | €134,784 | +€36,093 | +36.6% |
| Stocks and contracts in progress | 3 | €31,400 | €36,100 | +€4,700 | +15.0% |
| Stocks | 30/36 | €31,400 | €36,100 | +€4,700 | +15.0% |
| Amounts receivable within one year | 40/41 | €57,429 | €92,938 | +€35,510 | +61.8% |
| Trade receivables | 40 | €57,429 | €92,938 | +€35,510 | +61.8% |
| Cash at bank and in hand | 54/58 | €9,862 | €5,746 | -€4,117 | -41.7% |
| Total equity and liabilities | 10/49 | €101,018 | €136,698 | +€35,680 | +35.3% |
| Equity | 10/15 | -€134,224 | -€159,103 | -€24,879 | -18.5% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€146,724 | -€171,603 | -€24,879 | -17.0% |
| Amounts payable | 17/49 | €235,242 | €295,802 | +€60,560 | +25.7% |
| Amounts payable within one year | 42/48 | €235,242 | €295,802 | +€60,560 | +25.7% |
| Trade debts | 44 | €79,925 | €139,220 | +€59,295 | +74.2% |
| Suppliers | 440/4 | €79,925 | €139,220 | +€59,295 | +74.2% |
| Taxes, remuneration and social security | 45 | €640 | €2,829 | +€2,189 | +342.2% |
| Taxes | 450/3 | €640 | €2,829 | +€2,189 | +342.2% |
| Other amounts payable | 47/48 | €154,677 | €153,753 | -€924 | -0.6% |
| Turnover | 70 | - | €227,879 | +€227,879 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €249,213 | +€249,213 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,401 | €413 | -€1,989 | -82.8% |
| Other operating charges | 640/8 | €2,436 | €1,835 | -€601 | -24.7% |
| Gross operating margin | 9900 | €16,114 | -€21,334 | -€37,448 | |
| Operating profit (loss) | 9901 | €11,276 | -€23,582 | -€34,858 | |
| Financial income | 75/76B | €37 | €3 | -€35 | -92.9% |
| Recurring financial income | 75 | €37 | €3 | -€35 | -92.9% |
| Financial charges | 65/66B | €109 | €1,300 | +€1,192 | +1098.2% |
| Recurring financial charges | 65 | €109 | €1,300 | +€1,192 | +1098.2% |
| Profit (loss) for the period before taxes | 9903 | €11,205 | -€24,879 | -€36,084 | |
| Profit (loss) for the period | 9904 | €11,205 | -€24,879 | -€36,084 | |
| Profit (loss) for the period to be appropriated | 9905 | €11,205 | -€24,879 | -€36,084 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.