BOSTYL: 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.
BOSTYL
Largest movements
- Receivables within one year -€36,272
down €36,272 (-22.9%), from €158,673 to €122,401
of which Trade receivables: -€53,021
- Deferred charges and accrued income +€35,508
up €35,508 (+7073.3%), from €502 to €36,010
- Cash -€8,524
down €8,524 (-21.5%), from €39,616 to €31,092
mainly Deferred charges and accrued income (-€35,508) and Trade debts (-€34,617)
- Tangible fixed assets -€5,197
down €5,197 (-19.5%), from €26,661 to €21,464
of which Furniture and vehicles: -€3,805
- Trade debts -€34,617
down €34,617 (-92.1%), from €37,602 to €2,985
- Debts after one year +€19,579
up €19,579 (+467.1%), from €4,192 to €23,771
of which Financial debts: +€23,771
- Gross operating margin -€26,004
down €26,004 (-21.0%), from €123,918 to €97,914
- Staff costs +€19,185
up €19,185 (+21.9%), from €87,636 to €106,821
- Financial income +€18,854
up €18,854 (+2083.3%), from €905 to €19,759
of which Financial income: +€18,854
- Depreciation -€4,940
down €4,940 (-42.4%), from €11,651 to €6,711
- Taxes -€3,675
down €3,675 (-91.9%), from €4,000 to €325
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 | €225,452 | €210,967 | -€14,485 | -6.4% |
| Fixed assets | 21/28 | €26,661 | €21,464 | -€5,197 | -19.5% |
| Tangible fixed assets | 22/27 | €26,661 | €21,464 | -€5,197 | -19.5% |
| Plant, machinery and equipment | 23 | €3,137 | €1,745 | -€1,392 | -44.4% |
| Furniture and vehicles | 24 | €23,524 | €19,719 | -€3,805 | -16.2% |
| Current assets | 29/58 | €198,791 | €189,503 | -€9,288 | -4.7% |
| Amounts receivable within one year | 40/41 | €158,673 | €122,401 | -€36,272 | -22.9% |
| Trade receivables | 40 | €97,778 | €44,757 | -€53,021 | -54.2% |
| Other amounts receivable | 41 | €60,895 | €77,644 | +€16,749 | +27.5% |
| Cash at bank and in hand | 54/58 | €39,616 | €31,092 | -€8,524 | -21.5% |
| Deferred charges and accrued income | 490/1 | €502 | €36,010 | +€35,508 | +7073.3% |
| Total equity and liabilities | 10/49 | €225,452 | €210,967 | -€14,485 | -6.4% |
| Equity | 10/15 | €179,479 | €180,778 | +€1,299 | +0.7% |
| Contributions | 10/11 | €6,942 | €6,942 | = | 0.0% |
| Outside capital | 11 | €6,942 | €6,942 | = | 0.0% |
| Other | 1109/19 | €6,942 | €6,942 | = | 0.0% |
| Reserves | 13 | €35,867 | €37,166 | +€1,299 | +3.6% |
| Distributable reserves | 133 | €35,867 | €37,166 | +€1,299 | +3.6% |
| Profit (loss) carried forward | 14 | €130,617 | €130,617 | = | 0.0% |
| Investment grants | 15 | €6,053 | €6,053 | = | 0.0% |
| Amounts payable | 17/49 | €45,973 | €30,189 | -€15,784 | -34.3% |
| Amounts payable after more than one year | 17 | €4,192 | €23,771 | +€19,579 | +467.1% |
| Financial debts | 170/4 | - | €23,771 | +€23,771 | |
| Trade debts | 175 | €4,192 | - | -€4,192 | |
| Amounts payable within one year | 42/48 | €41,640 | €6,277 | -€35,363 | -84.9% |
| Trade debts | 44 | €37,602 | €2,985 | -€34,617 | -92.1% |
| Suppliers | 440/4 | €37,602 | €2,985 | -€34,617 | -92.1% |
| Taxes, remuneration and social security | 45 | €4,038 | €3,292 | -€746 | -18.5% |
| Remuneration and social security | 454/9 | €4,038 | €3,292 | -€746 | -18.5% |
| Accrued charges and deferred income | 492/3 | €141 | €141 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €87,636 | €106,821 | +€19,185 | +21.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,651 | €6,711 | -€4,940 | -42.4% |
| Other operating charges | 640/8 | €661 | €757 | +€96 | +14.5% |
| Gross operating margin | 9900 | €123,918 | €97,914 | -€26,004 | -21.0% |
| Operating profit (loss) | 9901 | €23,970 | -€16,375 | -€40,345 | |
| Financial income | 75/76B | €905 | €19,759 | +€18,854 | +2083.3% |
| Recurring financial income | 75 | €905 | €19,759 | +€18,854 | +2083.3% |
| Non-recurring financial income | 76B | €905 | €19,759 | +€18,854 | +2083.3% |
| Financial charges | 65/66B | €2,531 | €1,760 | -€771 | -30.5% |
| Recurring financial charges | 65 | €2,531 | €1,760 | -€771 | -30.5% |
| Profit (loss) for the period before taxes | 9903 | €22,344 | €1,624 | -€20,720 | -92.7% |
| Income taxes | 67/77 | €4,000 | €325 | -€3,675 | -91.9% |
| Profit (loss) for the period | 9904 | €18,344 | €1,299 | -€17,045 | -92.9% |
| Profit (loss) for the period to be appropriated | 9905 | €18,344 | €1,299 | -€17,045 | -92.9% |
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.