BOSTEELS RETAIL SERVICES: 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.
BOSTEELS RETAIL SERVICES
Largest movements
- Cash +€28,011
up €28,011 (+26.9%), from €104,175 to €132,186
mainly Net result for the year (+€34,970) and Depreciation (+€10,144)
- Tangible fixed assets -€8,690
down €8,690 (-35.7%), from €24,367 to €15,677
of which Furniture and vehicles: -€8,528
- Deferred charges and accrued income +€8,049
up €8,049 (+748%), from €1,076 to €9,126
- Receivables within one year -€4,914
down €4,914 (-47.8%), from €10,285 to €5,371
of which Trade receivables: -€7,200
- Profit (loss) carried forward +€34,970
up €34,970 (+34.4%), from €101,536 to €136,506
- Debts after one year -€11,001
down €11,001 (-65.9%), from €16,702 to €5,701
- Tax, wage and social debts -€2,092
down €2,092 (-91.2%), from €2,294 to €202
of which Taxes: -€2,092
- Gross operating margin -€49,103
down €49,103 (-46.5%), from €105,679 to €56,576
- Taxes -€9,805
down €9,805 (-51.5%), from €19,030 to €9,225
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.
Derived cash bridge
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 | €139,903 | €162,359 | +€22,457 | +16.1% |
| Fixed assets | 21/28 | €24,367 | €15,677 | -€8,690 | -35.7% |
| Tangible fixed assets | 22/27 | €24,367 | €15,677 | -€8,690 | -35.7% |
| Land and buildings | 22 | €1,368 | €1,206 | -€161 | -11.8% |
| Furniture and vehicles | 24 | €22,999 | €14,471 | -€8,528 | -37.1% |
| Current assets | 29/58 | €115,536 | €146,682 | +€31,146 | +27.0% |
| Amounts receivable within one year | 40/41 | €10,285 | €5,371 | -€4,914 | -47.8% |
| Trade receivables | 40 | €10,285 | €3,086 | -€7,200 | -70.0% |
| Other amounts receivable | 41 | €0 | €2,285 | +€2,285 | |
| Cash at bank and in hand | 54/58 | €104,175 | €132,186 | +€28,011 | +26.9% |
| Deferred charges and accrued income | 490/1 | €1,076 | €9,126 | +€8,049 | +748% |
| Total equity and liabilities | 10/49 | €139,903 | €162,359 | +€22,457 | +16.1% |
| Equity | 10/15 | €106,536 | €141,506 | +€34,970 | +32.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €101,536 | €136,506 | +€34,970 | +34.4% |
| Amounts payable | 17/49 | €33,366 | €20,853 | -€12,513 | -37.5% |
| Amounts payable after more than one year | 17 | €16,702 | €5,701 | -€11,001 | -65.9% |
| Financial debts | 170/4 | €16,702 | €5,701 | -€11,001 | -65.9% |
| Amounts payable within one year | 42/48 | €16,664 | €15,149 | -€1,515 | -9.1% |
| Current portion of amounts payable after more than one year | 42 | €10,485 | €11,001 | +€516 | +4.9% |
| Trade debts | 44 | €243 | €161 | -€82 | -33.6% |
| Suppliers | 440/4 | €243 | €161 | -€82 | -33.6% |
| Taxes, remuneration and social security | 45 | €2,294 | €202 | -€2,092 | -91.2% |
| Taxes | 450/3 | €2,294 | €202 | -€2,092 | -91.2% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €3,642 | €3,785 | +€143 | +3.9% |
| Accrued charges and deferred income | 492/3 | €0 | €3 | +€3 | |
| Turnover | 70 | €0 | - | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,679 | €10,144 | +€465 | +4.8% |
| Other operating charges | 640/8 | €397 | €812 | +€415 | +104% |
| Gross operating margin | 9900 | €105,679 | €56,576 | -€49,103 | -46.5% |
| Operating profit (loss) | 9901 | €95,602 | €45,620 | -€49,982 | -52.3% |
| Financial charges | 65/66B | €1,917 | €1,425 | -€492 | -25.7% |
| Recurring financial charges | 65 | €1,917 | €1,425 | -€492 | -25.7% |
| Profit (loss) for the period before taxes | 9903 | €93,685 | €44,195 | -€49,490 | -52.8% |
| Income taxes | 67/77 | €19,030 | €9,225 | -€9,805 | -51.5% |
| Profit (loss) for the period | 9904 | €74,656 | €34,970 | -€39,686 | -53.2% |
| Profit (loss) for the period to be appropriated | 9905 | €74,656 | €34,970 | -€39,686 | -53.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.