BOSTETO: 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.
BOSTETO
Largest movements
- Deferred charges and accrued income +€14,746
up €14,746 (+318.2%), from €4,634 to €19,380
- Tangible fixed assets -€11,227
down €11,227 (-86.7%), from €12,955 to €1,728
of which Other tangible fixed assets: -€7,161
- Cash +€7,765
up €7,765 (+26.1%), from €29,792 to €37,557
mainly Net result for the year (+€16,700) and Investment in fixed assets (net) (+€7,161)
- Receivables within one year -€5,547
down €5,547 (-54.4%), from €10,194 to €4,647
of which Other amounts receivable: -€5,630
- Profit (loss) carried forward +€16,700
up €16,700 (+43.8%), from €38,094 to €54,794
- Tax, wage and social debts -€10,181
down €10,181 (-79.7%), from €12,778 to €2,597
of which Taxes: -€5,366
- Trade debts -€782
down €782 (-24.4%), from €3,202 to €2,421
- Staff costs -€20,528
down €20,528 (-71.4%), from €28,770 to €8,243
- Gross operating margin +€13,566
up €13,566 (+48.2%), from €28,122 to €41,689
- Taxes +€4,975
up €4,975 (+2359.9%), from €211 to €5,186
- Depreciation -€1,509
down €1,509 (-27.1%), from €5,575 to €4,066
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 | €57,575 | €63,312 | +€5,737 | +10.0% |
| Fixed assets | 21/28 | €12,955 | €1,728 | -€11,227 | -86.7% |
| Tangible fixed assets | 22/27 | €12,955 | €1,728 | -€11,227 | -86.7% |
| Furniture and vehicles | 24 | €5,794 | €1,728 | -€4,066 | -70.2% |
| Other tangible fixed assets | 26 | €7,161 | €0 | -€7,161 | -100.0% |
| Current assets | 29/58 | €44,620 | €61,584 | +€16,964 | +38.0% |
| Amounts receivable within one year | 40/41 | €10,194 | €4,647 | -€5,547 | -54.4% |
| Trade receivables | 40 | €3,667 | €3,750 | +€83 | +2.3% |
| Other amounts receivable | 41 | €6,528 | €897 | -€5,630 | -86.3% |
| Cash at bank and in hand | 54/58 | €29,792 | €37,557 | +€7,765 | +26.1% |
| Deferred charges and accrued income | 490/1 | €4,634 | €19,380 | +€14,746 | +318.2% |
| Total equity and liabilities | 10/49 | €57,575 | €63,312 | +€5,737 | +10.0% |
| Equity | 10/15 | €41,594 | €58,294 | +€16,700 | +40.1% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €38,094 | €54,794 | +€16,700 | +43.8% |
| Amounts payable | 17/49 | €15,981 | €5,018 | -€10,963 | -68.6% |
| Amounts payable within one year | 42/48 | €15,981 | €5,018 | -€10,963 | -68.6% |
| Trade debts | 44 | €3,202 | €2,421 | -€782 | -24.4% |
| Suppliers | 440/4 | €3,202 | €2,421 | -€782 | -24.4% |
| Taxes, remuneration and social security | 45 | €12,778 | €2,597 | -€10,181 | -79.7% |
| Taxes | 450/3 | €6,932 | €1,566 | -€5,366 | -77.4% |
| Remuneration and social security | 454/9 | €5,846 | €1,031 | -€4,815 | -82.4% |
| Remuneration, social security and pensions | 62 | €28,770 | €8,243 | -€20,528 | -71.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,575 | €4,066 | -€1,509 | -27.1% |
| Other operating charges | 640/8 | €335 | €400 | +€65 | +19.3% |
| Non-recurring operating charges | 66A | - | €7,161 | +€7,161 | |
| Gross operating margin | 9900 | €28,122 | €41,689 | +€13,566 | +48.2% |
| Operating profit (loss) | 9901 | -€6,558 | €21,820 | +€28,378 | |
| Financial income | 75/76B | €511 | €202 | -€310 | -60.5% |
| Recurring financial income | 75 | €511 | €202 | -€310 | -60.5% |
| Financial charges | 65/66B | €279 | €136 | -€144 | -51.4% |
| Recurring financial charges | 65 | €279 | €136 | -€144 | -51.4% |
| Profit (loss) for the period before taxes | 9903 | -€6,326 | €21,886 | +€28,212 | |
| Income taxes | 67/77 | €211 | €5,186 | +€4,975 | +2359.9% |
| Profit (loss) for the period | 9904 | -€6,537 | €16,700 | +€23,236 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,537 | €16,700 | +€23,236 |
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 3 October 2026 via checked.be.