BOSVYNCK: 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.
BOSVYNCK
Largest movements
- Tangible fixed assets -€12,495
down €12,495 (-27.5%), from €45,507 to €33,012
- Receivables within one year +€4,587
up €4,587 (+32.2%), from €14,234 to €18,820
of which Other amounts receivable: +€2,481
- Cash -€3,650
down €3,650 (-2.8%), from €131,983 to €128,333
mainly Trade debts (-€39,242) and Contributions, distributions and other (-€30,000)
- Trade debts -€39,242
down €39,242 (-96.6%), from €40,638 to €1,396
- Other debts +€35,534
up €35,534 (+53.1%), from €66,945 to €102,479
- Debts after one year -€10,822
down €10,822 (-36.0%), from €30,058 to €19,236
- Gross operating margin +€31,522
up €31,522 (+123%), from €25,659 to €57,181
- Taxes +€5,038
up €5,038 (+203%), from €2,478 to €7,516
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 | €192,076 | €180,259 | -€11,817 | -6.2% |
| Fixed assets | 21/28 | €45,507 | €33,012 | -€12,495 | -27.5% |
| Tangible fixed assets | 22/27 | €45,507 | €33,012 | -€12,495 | -27.5% |
| Furniture and vehicles | 24 | €45,507 | €33,012 | -€12,495 | -27.5% |
| Current assets | 29/58 | €146,569 | €147,247 | +€678 | +0.5% |
| Amounts receivable within one year | 40/41 | €14,234 | €18,820 | +€4,587 | +32.2% |
| Trade receivables | 40 | €12,548 | €14,653 | +€2,105 | +16.8% |
| Other amounts receivable | 41 | €1,686 | €4,167 | +€2,481 | +147% |
| Cash at bank and in hand | 54/58 | €131,983 | €128,333 | -€3,650 | -2.8% |
| Deferred charges and accrued income | 490/1 | €352 | €94 | -€258 | -73.4% |
| Total equity and liabilities | 10/49 | €192,076 | €180,259 | -€11,817 | -6.2% |
| Equity | 10/15 | €32,024 | €32,616 | +€592 | +1.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €30,024 | €30,024 | = | 0.0% |
| Distributable reserves | 133 | €30,024 | €30,024 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €592 | +€592 | |
| Amounts payable | 17/49 | €160,052 | €147,643 | -€12,409 | -7.8% |
| Amounts payable after more than one year | 17 | €30,058 | €19,236 | -€10,822 | -36.0% |
| Financial debts | 170/4 | €30,058 | €19,236 | -€10,822 | -36.0% |
| Amounts payable within one year | 42/48 | €129,994 | €128,407 | -€1,587 | -1.2% |
| Current portion of amounts payable after more than one year | 42 | €10,313 | €10,822 | +€509 | +4.9% |
| Trade debts | 44 | €40,638 | €1,396 | -€39,242 | -96.6% |
| Suppliers | 440/4 | €40,638 | €1,396 | -€39,242 | -96.6% |
| Taxes, remuneration and social security | 45 | €12,098 | €13,710 | +€1,612 | +13.3% |
| Taxes | 450/3 | €12,098 | €13,710 | +€1,612 | +13.3% |
| Other amounts payable | 47/48 | €66,945 | €102,479 | +€35,534 | +53.1% |
| Remuneration, social security and pensions | 62 | €1,760 | €1,760 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,597 | €13,773 | +€176 | +1.3% |
| Other operating charges | 640/8 | €530 | €203 | -€327 | -61.6% |
| Gross operating margin | 9900 | €25,659 | €57,181 | +€31,522 | +123% |
| Operating profit (loss) | 9901 | €9,772 | €41,444 | +€31,673 | +324% |
| Financial income | 75/76B | €6 | €0 | -€6 | -99.7% |
| Recurring financial income | 75 | €6 | €0 | -€6 | -99.7% |
| Financial charges | 65/66B | €3,498 | €3,336 | -€162 | -4.6% |
| Recurring financial charges | 65 | €3,498 | €3,336 | -€162 | -4.6% |
| Profit (loss) for the period before taxes | 9903 | €6,280 | €38,108 | +€31,829 | +507% |
| Income taxes | 67/77 | €2,478 | €7,516 | +€5,038 | +203% |
| Profit (loss) for the period | 9904 | €3,802 | €30,592 | +€26,790 | +705% |
| Profit (loss) for the period to be appropriated | 9905 | €3,802 | €30,592 | +€26,790 | +705% |
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 19 October 2026 via checked.be.