Bostra: 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.
Bostra
Largest movements
- Receivables after one year +€100,000
new in 2025: €100,000
- Receivables within one year +€99,000
up €99,000 (+42.1%), from €235,309 to €334,309
of which Trade receivables: +€59,728
- Deferred charges and accrued income -€20,754
down €20,754 (-54.3%), from €38,205 to €17,452
- Tangible fixed assets +€15,239
up €15,239 (+18.9%), from €80,843 to €96,082
of which Furniture and vehicles: +€19,456
- Cash +€11,430
up €11,430 (+7.1%), from €160,025 to €171,455
mainly Net result for the year (+€134,431) and Accrued charges and deferred income (+€47,911)
- Reserves +€134,431
new in 2025: €134,431
- Accrued charges and deferred income +€47,911
up €47,911 (+23,630%), from €203 to €48,114
- Current portion of long-term debt +€17,290
up €17,290 (+65.5%), from €26,395 to €43,685
- Taxes +€12,072
up €12,072 (+23.8%), from €50,631 to €62,702
- Depreciation -€4,481
down €4,481 (-16.5%), from €27,097 to €22,617
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 | €514,382 | €719,298 | +€204,915 | +39.8% |
| Fixed assets | 21/28 | €80,843 | €96,082 | +€15,239 | +18.9% |
| Tangible fixed assets | 22/27 | €80,843 | €96,082 | +€15,239 | +18.9% |
| Plant, machinery and equipment | 23 | €23,842 | €19,626 | -€4,217 | -17.7% |
| Furniture and vehicles | 24 | €57,001 | €76,456 | +€19,456 | +34.1% |
| Current assets | 29/58 | €433,539 | €623,216 | +€189,676 | +43.8% |
| Amounts receivable after more than one year | 29 | - | €100,000 | +€100,000 | |
| Other amounts receivable | 291 | - | €100,000 | +€100,000 | |
| Amounts receivable within one year | 40/41 | €235,309 | €334,309 | +€99,000 | +42.1% |
| Trade receivables | 40 | €225,671 | €285,399 | +€59,728 | +26.5% |
| Other amounts receivable | 41 | €9,638 | €48,910 | +€39,272 | +407% |
| Cash at bank and in hand | 54/58 | €160,025 | €171,455 | +€11,430 | +7.1% |
| Deferred charges and accrued income | 490/1 | €38,205 | €17,452 | -€20,754 | -54.3% |
| Total equity and liabilities | 10/49 | €514,382 | €719,298 | +€204,915 | +39.8% |
| Equity | 10/15 | €407,659 | €542,090 | +€134,431 | +33.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | - | €134,431 | +€134,431 | |
| Distributable reserves | 133 | - | €134,431 | +€134,431 | |
| Profit (loss) carried forward | 14 | €401,459 | €401,459 | = | 0.0% |
| Amounts payable | 17/49 | €106,723 | €177,207 | +€70,484 | +66.0% |
| Amounts payable after more than one year | 17 | €45,755 | €45,119 | -€636 | -1.4% |
| Financial debts | 170/4 | €45,755 | €45,119 | -€636 | -1.4% |
| Amounts payable within one year | 42/48 | €60,766 | €83,975 | +€23,209 | +38.2% |
| Current portion of amounts payable after more than one year | 42 | €26,395 | €43,685 | +€17,290 | +65.5% |
| Trade debts | 44 | €2,701 | €7,623 | +€4,923 | +182% |
| Suppliers | 440/4 | €2,701 | €7,623 | +€4,923 | +182% |
| Taxes, remuneration and social security | 45 | €28,782 | €32,667 | +€3,885 | +13.5% |
| Taxes | 450/3 | €25,631 | €32,667 | +€7,036 | +27.5% |
| Remuneration and social security | 454/9 | €3,151 | - | -€3,151 | |
| Other amounts payable | 47/48 | €2,888 | - | -€2,888 | |
| Accrued charges and deferred income | 492/3 | €203 | €48,114 | +€47,911 | +23,630% |
| Remuneration, social security and pensions | 62 | €79 | - | -€79 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,097 | €22,617 | -€4,481 | -16.5% |
| Other operating charges | 640/8 | €3,355 | €3,884 | +€529 | +15.8% |
| Gross operating margin | 9900 | €229,347 | €227,701 | -€1,646 | -0.7% |
| Operating profit (loss) | 9901 | €198,815 | €201,199 | +€2,385 | +1.2% |
| Financial charges | 65/66B | €3,688 | €4,066 | +€378 | +10.2% |
| Recurring financial charges | 65 | €3,688 | €4,066 | +€378 | +10.2% |
| Profit (loss) for the period before taxes | 9903 | €195,127 | €197,134 | +€2,007 | +1.0% |
| Income taxes | 67/77 | €50,631 | €62,702 | +€12,072 | +23.8% |
| Profit (loss) for the period | 9904 | €144,496 | €134,431 | -€10,065 | -7.0% |
| Profit (loss) for the period to be appropriated | 9905 | €144,496 | €134,431 | -€10,065 | -7.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.