BOSUIL: 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.
BOSUIL
Largest movements
- Tangible fixed assets -€206,140
down €206,140 (-1.6%), from €12.7m to €12.5m
of which Land and buildings: -€199,220
- Short-term financial debts -€504,022
down €504,022 (-3.8%), from €13.1m to €12.6m
of which Credit institutions: -€504,022
- Profit (loss) carried forward +€263,695
up €263,695 (+53.1%), from -€496,311 to -€232,617
- Gross operating margin +€339,621
up €339,621 (+36.4%), from €932,180 to €1.3m
- Financial charges -€55,592
down €55,592 (-9.4%), from €590,564 to €534,973
- Financial income -€48,578
down €48,578 (-99.9%), from €48,639 to €61
- Staff costs +€14,225
up €14,225 (+36.3%), from €39,199 to €53,424
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €12,762,393 | €12,641,373 | -€121,020 | -0.9% |
| Fixed assets | 21/28 | €12,704,023 | €12,497,883 | -€206,140 | -1.6% |
| Tangible fixed assets | 22/27 | €12,704,023 | €12,497,883 | -€206,140 | -1.6% |
| Land and buildings | 22 | €12,683,145 | €12,483,925 | -€199,220 | -1.6% |
| Plant, machinery and equipment | 23 | €8,688 | €6,478 | -€2,210 | -25.4% |
| Furniture and vehicles | 24 | €12,190 | €7,480 | -€4,710 | -38.6% |
| Current assets | 29/58 | €58,370 | €143,491 | +€85,120 | +145.8% |
| Amounts receivable within one year | 40/41 | €55,319 | €143,290 | +€87,971 | +159.0% |
| Trade receivables | 40 | €4,396 | €125,290 | +€120,894 | +2749.9% |
| Other amounts receivable | 41 | €50,923 | €18,000 | -€32,923 | -64.7% |
| Deferred charges and accrued income | 490/1 | €3,051 | €201 | -€2,850 | -93.4% |
| Total equity and liabilities | 10/49 | €12,762,393 | €12,641,373 | -€121,020 | -0.9% |
| Equity | 10/15 | -€496,311 | -€232,617 | +€263,695 | +53.1% |
| Profit (loss) carried forward | 14 | -€496,311 | -€232,617 | +€263,695 | +53.1% |
| Amounts payable | 17/49 | €13,258,705 | €12,873,990 | -€384,715 | -2.9% |
| Amounts payable within one year | 42/48 | €13,258,705 | €12,873,990 | -€384,715 | -2.9% |
| Current portion of amounts payable after more than one year | 42 | €2,938 | - | -€2,938 | |
| Financial debts | 43 | €13,112,413 | €12,608,391 | -€504,022 | -3.8% |
| Credit institutions | 430/8 | €10,965,618 | €10,461,595 | -€504,022 | -4.6% |
| Other loans | 439 | €2,146,796 | €2,146,796 | = | 0.0% |
| Trade debts | 44 | €117,055 | €238,858 | +€121,803 | +104.1% |
| Suppliers | 440/4 | €117,055 | €238,858 | +€121,803 | +104.1% |
| Taxes, remuneration and social security | 45 | €2,855 | €2,931 | +€76 | +2.7% |
| Remuneration and social security | 454/9 | €2,855 | €2,931 | +€76 | +2.7% |
| Other amounts payable | 47/48 | €23,443 | €23,810 | +€366 | +1.6% |
| Remuneration, social security and pensions | 62 | €39,199 | €53,424 | +€14,225 | +36.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €325,481 | €329,136 | +€3,654 | +1.1% |
| Other operating charges | 640/8 | €86,777 | €90,635 | +€3,858 | +4.4% |
| Gross operating margin | 9900 | €932,180 | €1,271,801 | +€339,621 | +36.4% |
| Operating profit (loss) | 9901 | €480,723 | €798,607 | +€317,884 | +66.1% |
| Financial income | 75/76B | €48,639 | €61 | -€48,578 | -99.9% |
| Recurring financial income | 75 | €48,639 | €61 | -€48,578 | -99.9% |
| Financial charges | 65/66B | €590,564 | €534,973 | -€55,592 | -9.4% |
| Recurring financial charges | 65 | €590,564 | €534,973 | -€55,592 | -9.4% |
| Profit (loss) for the period before taxes | 9903 | -€61,203 | €263,695 | +€324,898 | |
| Profit (loss) for the period | 9904 | -€61,203 | €263,695 | +€324,898 | |
| Profit (loss) for the period to be appropriated | 9905 | -€61,203 | €263,695 | +€324,898 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.