BOZ ELECTRICAL CONSULT: 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.
BOZ ELECTRICAL CONSULT
Largest movements
- Cash -€20,295
down €20,295 (-86.8%), from €23,378 to €3,083
mainly Net result for the year (-€21,566) and Tax, wage and social debts (-€13,595)
- Receivables within one year +€2,937
up €2,937 (+6.9%), from €42,451 to €45,389
of which Trade receivables: +€12,974
- Tangible fixed assets -€1,383
down €1,383 (-62.3%), from €2,221 to €838
- Profit (loss) carried forward -€21,566
down €21,566, from €5,496 to -€16,070
- Tax, wage and social debts -€13,595
down €13,595 (-98.5%), from €13,805 to €209
- Other debts +€13,147
new in 2025: €13,147
- Trade debts +€11,876
up €11,876 (+126%), from €9,443 to €21,319
- Debts after one year -€11,515
down €11,515 (-61.7%), from €18,672 to €7,156
- Gross operating margin -€67,003
down €67,003, from €46,848 to -€20,156
- Financial charges -€4,606
down €4,606 (-99.4%), from €4,633 to €27
- Other operating charges -€3,382
no longer reported in 2025 (was €3,382)
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 | €70,066 | €51,325 | -€18,741 | -26.7% |
| Fixed assets | 21/28 | €2,221 | €838 | -€1,383 | -62.3% |
| Tangible fixed assets | 22/27 | €2,221 | €838 | -€1,383 | -62.3% |
| Furniture and vehicles | 24 | €2,221 | €838 | -€1,383 | -62.3% |
| Current assets | 29/58 | €67,845 | €50,488 | -€17,357 | -25.6% |
| Amounts receivable within one year | 40/41 | €42,451 | €45,389 | +€2,937 | +6.9% |
| Trade receivables | 40 | €32,414 | €45,389 | +€12,974 | +40.0% |
| Other amounts receivable | 41 | €10,037 | - | -€10,037 | |
| Cash at bank and in hand | 54/58 | €23,378 | €3,083 | -€20,295 | -86.8% |
| Deferred charges and accrued income | 490/1 | €2,016 | €2,016 | = | 0.0% |
| Total equity and liabilities | 10/49 | €70,066 | €51,325 | -€18,741 | -26.7% |
| Equity | 10/15 | €8,246 | -€13,320 | -€21,566 | |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €250 | €250 | = | 0.0% |
| Non-distributable reserves | 130/1 | €250 | €250 | = | 0.0% |
| Reserves not available under the articles | 1311 | €250 | €250 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,496 | -€16,070 | -€21,566 | |
| Amounts payable | 17/49 | €61,820 | €64,645 | +€2,825 | +4.6% |
| Amounts payable after more than one year | 17 | €18,672 | €7,156 | -€11,515 | -61.7% |
| Financial debts | 170/4 | €18,672 | €7,156 | -€11,515 | -61.7% |
| Amounts payable within one year | 42/48 | €43,149 | €57,489 | +€14,340 | +33.2% |
| Current portion of amounts payable after more than one year | 42 | €14,378 | €15,265 | +€888 | +6.2% |
| Trade debts | 44 | €9,443 | €21,319 | +€11,876 | +126% |
| Suppliers | 440/4 | €9,443 | €21,319 | +€11,876 | +126% |
| Advances received on contracts in progress | 46 | €5,524 | €7,549 | +€2,025 | +36.7% |
| Taxes, remuneration and social security | 45 | €13,805 | €209 | -€13,595 | -98.5% |
| Taxes | 450/3 | €13,805 | €209 | -€13,595 | -98.5% |
| Other amounts payable | 47/48 | - | €13,147 | +€13,147 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,383 | €1,383 | = | 0.0% |
| Other operating charges | 640/8 | €3,382 | - | -€3,382 | |
| Non-recurring operating charges | 66A | €36,129 | - | -€36,129 | |
| Gross operating margin | 9900 | €46,848 | -€20,156 | -€67,003 | |
| Operating profit (loss) | 9901 | €5,953 | -€21,539 | -€27,492 | |
| Financial income | 75/76B | €331 | - | -€331 | |
| Recurring financial income | 75 | €331 | - | -€331 | |
| Financial charges | 65/66B | €4,633 | €27 | -€4,606 | -99.4% |
| Recurring financial charges | 65 | €4,633 | €27 | -€4,606 | -99.4% |
| Profit (loss) for the period before taxes | 9903 | €1,651 | -€21,566 | -€23,217 | |
| Income taxes | 67/77 | €37 | - | -€37 | |
| Profit (loss) for the period | 9904 | €1,614 | -€21,566 | -€23,180 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,614 | -€21,566 | -€23,180 |
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 24 October 2026 via checked.be.