Bostocap Group: 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.
Bostocap Group
Largest movements
- Cash +€349,637
up €349,637 (+95.4%), from €366,358 to €715,995
mainly Trade debts (+€367,503) and Net result for the year (+€138,365)
- Receivables within one year +€155,787
up €155,787 (+81.5%), from €191,133 to €346,921
of which Trade receivables: +€178,346
- Financial fixed assets +€30,000
new in 2025: €30,000
- Intangible fixed assets -€13,237
down €13,237 (-36.3%), from €36,466 to €23,229
- Trade debts +€367,503
up €367,503 (+265.6%), from €138,390 to €505,893
- Reserves +€109,460
up €109,460 (+52.0%), from €210,500 to €319,960
- Tax, wage and social debts +€58,317
up €58,317 (+309.2%), from €18,863 to €77,180
of which Taxes: +€55,584
- Profit (loss) carried forward -€21,345
down €21,345 (-12.5%), from €170,602 to €149,257
- Gross operating margin +€108,636
up €108,636 (+93.5%), from €116,142 to €224,778
- Write-downs -€74,205
down €74,205, from €55,645 to -€18,560
- Taxes +€41,645
up €41,645 (+1772.9%), from €2,349 to €43,994
- Staff costs +€12,977
up €12,977 (+38.8%), from €33,417 to €46,394
- Financial charges -€5,825
down €5,825 (-61.6%), from €9,454 to €3,629
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 | €598,652 | €1,118,467 | +€519,815 | +86.8% |
| Fixed assets | 21/28 | €39,867 | €55,551 | +€15,684 | +39.3% |
| Intangible fixed assets | 21 | €36,466 | €23,229 | -€13,237 | -36.3% |
| Tangible fixed assets | 22/27 | €3,401 | €2,322 | -€1,079 | -31.7% |
| Furniture and vehicles | 24 | €3,401 | €2,322 | -€1,079 | -31.7% |
| Financial fixed assets | 28 | - | €30,000 | +€30,000 | |
| Current assets | 29/58 | €558,785 | €1,062,916 | +€504,131 | +90.2% |
| Amounts receivable within one year | 40/41 | €191,133 | €346,921 | +€155,787 | +81.5% |
| Trade receivables | 40 | €145,061 | €323,407 | +€178,346 | +122.9% |
| Other amounts receivable | 41 | €46,072 | €23,514 | -€22,558 | -49.0% |
| Cash at bank and in hand | 54/58 | €366,358 | €715,995 | +€349,637 | +95.4% |
| Deferred charges and accrued income | 490/1 | €1,294 | €0 | -€1,294 | -100.0% |
| Total equity and liabilities | 10/49 | €598,652 | €1,118,467 | +€519,815 | +86.8% |
| Equity | 10/15 | €391,102 | €479,217 | +€88,115 | +22.5% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €210,500 | €319,960 | +€109,460 | +52.0% |
| Tax-exempt reserves | 132 | €210,500 | €319,960 | +€109,460 | +52.0% |
| Profit (loss) carried forward | 14 | €170,602 | €149,257 | -€21,345 | -12.5% |
| Amounts payable | 17/49 | €207,550 | €639,250 | +€431,700 | +208.0% |
| Amounts payable within one year | 42/48 | €207,550 | €638,450 | +€430,900 | +207.6% |
| Trade debts | 44 | €138,390 | €505,893 | +€367,503 | +265.6% |
| Suppliers | 440/4 | €138,390 | €505,893 | +€367,503 | +265.6% |
| Advances received on contracts in progress | 46 | €298 | €5,377 | +€5,080 | +1706.9% |
| Taxes, remuneration and social security | 45 | €18,863 | €77,180 | +€58,317 | +309.2% |
| Taxes | 450/3 | €15,694 | €71,278 | +€55,584 | +354.2% |
| Remuneration and social security | 454/9 | €3,168 | €5,901 | +€2,733 | +86.3% |
| Other amounts payable | 47/48 | €50,000 | €50,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €800 | +€800 | |
| Remuneration, social security and pensions | 62 | €33,417 | €46,394 | +€12,977 | +38.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,614 | €15,613 | -€1,000 | -6.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €55,645 | -€18,560 | -€74,205 | |
| Other operating charges | 640/8 | €1,015 | €998 | -€17 | -1.6% |
| Gross operating margin | 9900 | €116,142 | €224,778 | +€108,636 | +93.5% |
| Operating profit (loss) | 9901 | €9,451 | €180,332 | +€170,881 | +1808.0% |
| Financial income | 75/76B | €8,846 | €5,655 | -€3,191 | -36.1% |
| Recurring financial income | 75 | €8,846 | €5,655 | -€3,191 | -36.1% |
| Financial charges | 65/66B | €9,454 | €3,629 | -€5,825 | -61.6% |
| Recurring financial charges | 65 | €9,454 | €3,629 | -€5,825 | -61.6% |
| Profit (loss) for the period before taxes | 9903 | €8,844 | €182,358 | +€173,515 | +1962.0% |
| Income taxes | 67/77 | €2,349 | €43,994 | +€41,645 | +1772.9% |
| Profit (loss) for the period | 9904 | €6,495 | €138,365 | +€131,870 | +2030.4% |
| Transfer to tax-exempt reserves | 689 | - | €109,460 | +€109,460 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,495 | €28,905 | +€22,410 | +345.0% |
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 7 October 2026 via checked.be.