BOSU: 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.
BOSU
Largest movements
- Cash +€29,173
up €29,173 (+263.2%), from €11,086 to €40,258
mainly Net result for the year (+€32,815) and Tax, wage and social debts (+€23,038)
- Receivables within one year +€18,151
up €18,151 (+7.8%), from €232,318 to €250,469
of which Other amounts receivable: +€24,409
- Tangible fixed assets +€9,104
up €9,104 (+249.3%), from €3,651 to €12,755
of which Land and buildings: +€6,029
- Reserves +€32,815
up €32,815 (+15.6%), from €210,467 to €243,282
of which Distributable reserves: +€32,815
- Tax, wage and social debts +€23,038
up €23,038 (+75.5%), from €30,506 to €53,543
- Gross operating margin -€23,185
down €23,185 (-27.7%), from €83,799 to €60,614
- Taxes -€7,468
down €7,468 (-24.5%), from €30,506 to €23,038
- Depreciation +€893
up €893 (+55.7%), from €1,601 to €2,494
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 | €247,403 | €303,845 | +€56,443 | +22.8% |
| Fixed assets | 21/28 | €3,651 | €12,755 | +€9,104 | +249.3% |
| Tangible fixed assets | 22/27 | €3,651 | €12,755 | +€9,104 | +249.3% |
| Land and buildings | 22 | €427 | €6,455 | +€6,029 | +1412.4% |
| Plant, machinery and equipment | 23 | €675 | €375 | -€300 | -44.4% |
| Furniture and vehicles | 24 | €2,550 | €5,925 | +€3,375 | +132.4% |
| Current assets | 29/58 | €243,751 | €291,090 | +€47,339 | +19.4% |
| Amounts receivable within one year | 40/41 | €232,318 | €250,469 | +€18,151 | +7.8% |
| Trade receivables | 40 | €26,195 | €19,938 | -€6,258 | -23.9% |
| Other amounts receivable | 41 | €206,123 | €230,532 | +€24,409 | +11.8% |
| Cash at bank and in hand | 54/58 | €11,086 | €40,258 | +€29,173 | +263.2% |
| Deferred charges and accrued income | 490/1 | €347 | €362 | +€15 | +4.4% |
| Total equity and liabilities | 10/49 | €247,403 | €303,845 | +€56,443 | +22.8% |
| Equity | 10/15 | €216,717 | €249,532 | +€32,815 | +15.1% |
| Contributions | 10/11 | €6,250 | €6,250 | = | 0.0% |
| Reserves | 13 | €210,467 | €243,282 | +€32,815 | +15.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €208,607 | €241,422 | +€32,815 | +15.7% |
| Amounts payable | 17/49 | €30,686 | €54,313 | +€23,627 | +77.0% |
| Amounts payable within one year | 42/48 | €30,686 | €54,313 | +€23,627 | +77.0% |
| Trade debts | 44 | €180 | €770 | +€590 | +326.8% |
| Suppliers | 440/4 | €180 | €770 | +€590 | +326.8% |
| Taxes, remuneration and social security | 45 | €30,506 | €53,543 | +€23,038 | +75.5% |
| Taxes | 450/3 | €30,506 | €53,543 | +€23,038 | +75.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,601 | €2,494 | +€893 | +55.7% |
| Other operating charges | 640/8 | €1,200 | €1,173 | -€27 | -2.2% |
| Gross operating margin | 9900 | €83,799 | €60,614 | -€23,185 | -27.7% |
| Operating profit (loss) | 9901 | €80,998 | €56,948 | -€24,051 | -29.7% |
| Financial charges | 65/66B | €1,143 | €1,095 | -€48 | -4.2% |
| Recurring financial charges | 65 | €1,143 | €1,095 | -€48 | -4.2% |
| Profit (loss) for the period before taxes | 9903 | €79,855 | €55,853 | -€24,002 | -30.1% |
| Income taxes | 67/77 | €30,506 | €23,038 | -€7,468 | -24.5% |
| Profit (loss) for the period | 9904 | €49,350 | €32,815 | -€16,534 | -33.5% |
| Profit (loss) for the period to be appropriated | 9905 | €49,350 | €32,815 | -€16,534 | -33.5% |
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 10 October 2026 via checked.be.