BOZ TRANS: 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.
BOZ TRANS
Largest movements
- Receivables within one year -€11,577
down €11,577 (-19.4%), from €59,539 to €47,962
of which Other amounts receivable: -€16,066
- Tangible fixed assets -€10,343
down €10,343 (-31.3%), from €33,091 to €22,748
of which Furniture and vehicles: -€10,011
- Deferred charges and accrued income +€6,616
up €6,616 (+65.7%), from €10,068 to €16,684
- Cash -€1,605
down €1,605 (-34.3%), from €4,680 to €3,075
mainly Trade debts (-€14,326) and Debts after one year (-€12,234)
- Trade debts -€14,326
no longer reported in 2025 (was €14,326)
- Debts after one year -€12,234
down €12,234 (-75.3%), from €16,257 to €4,023
- Reserves +€5,076
up €5,076 (+60.4%), from €8,408 to €13,484
- Tax, wage and social debts +€4,711
up €4,711 (+9.6%), from €49,159 to €53,870
of which Remuneration and social security: +€2,885
- Staff costs +€22,625
up €22,625 (+33.5%), from €67,533 to €90,158
- Gross operating margin +€21,977
up €21,977 (+21.7%), from €101,129 to €123,106
- Financial income -€1,905
down €1,905 (-100.0%), from €1,906 to €1
- Other operating charges +€1,452
up €1,452 (+20.9%), from €6,950 to €8,403
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 | €119,879 | €102,969 | -€16,910 | -14.1% |
| Fixed assets | 21/28 | €45,591 | €35,248 | -€10,343 | -22.7% |
| Tangible fixed assets | 22/27 | €33,091 | €22,748 | -€10,343 | -31.3% |
| Plant, machinery and equipment | 23 | €332 | €0 | -€332 | -100.0% |
| Furniture and vehicles | 24 | €32,758 | €22,748 | -€10,011 | -30.6% |
| Financial fixed assets | 28 | €12,500 | €12,500 | = | 0.0% |
| Current assets | 29/58 | €74,288 | €67,721 | -€6,566 | -8.8% |
| Amounts receivable within one year | 40/41 | €59,539 | €47,962 | -€11,577 | -19.4% |
| Trade receivables | 40 | €27,145 | €31,635 | +€4,489 | +16.5% |
| Other amounts receivable | 41 | €32,394 | €16,327 | -€16,066 | -49.6% |
| Cash at bank and in hand | 54/58 | €4,680 | €3,075 | -€1,605 | -34.3% |
| Deferred charges and accrued income | 490/1 | €10,068 | €16,684 | +€6,616 | +65.7% |
| Total equity and liabilities | 10/49 | €119,879 | €102,969 | -€16,910 | -14.1% |
| Equity | 10/15 | €11,408 | €16,484 | +€5,076 | +44.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €8,408 | €13,484 | +€5,076 | +60.4% |
| Distributable reserves | 133 | €8,408 | €13,484 | +€5,076 | +60.4% |
| Amounts payable | 17/49 | €108,471 | €86,485 | -€21,986 | -20.3% |
| Amounts payable after more than one year | 17 | €16,257 | €4,023 | -€12,234 | -75.3% |
| Financial debts | 170/4 | €16,257 | €4,023 | -€12,234 | -75.3% |
| Amounts payable within one year | 42/48 | €92,214 | €82,463 | -€9,752 | -10.6% |
| Current portion of amounts payable after more than one year | 42 | €12,371 | €12,234 | -€137 | -1.1% |
| Trade debts | 44 | €14,326 | - | -€14,326 | |
| Suppliers | 440/4 | €14,326 | - | -€14,326 | |
| Taxes, remuneration and social security | 45 | €49,159 | €53,870 | +€4,711 | +9.6% |
| Taxes | 450/3 | €46,271 | €48,098 | +€1,826 | +3.9% |
| Remuneration and social security | 454/9 | €2,887 | €5,772 | +€2,885 | +99.9% |
| Other amounts payable | 47/48 | €16,359 | €16,359 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €67,533 | €90,158 | +€22,625 | +33.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,891 | €10,343 | +€452 | +4.6% |
| Other operating charges | 640/8 | €6,950 | €8,403 | +€1,452 | +20.9% |
| Gross operating margin | 9900 | €101,129 | €123,106 | +€21,977 | +21.7% |
| Operating profit (loss) | 9901 | €16,755 | €14,202 | -€2,553 | -15.2% |
| Financial income | 75/76B | €1,906 | €1 | -€1,905 | -100.0% |
| Recurring financial income | 75 | €1,906 | €1 | -€1,905 | -100.0% |
| Financial charges | 65/66B | €1,353 | €2,221 | +€868 | +64.1% |
| Recurring financial charges | 65 | €1,353 | €2,221 | +€868 | +64.1% |
| Profit (loss) for the period before taxes | 9903 | €17,307 | €11,982 | -€5,326 | -30.8% |
| Income taxes | 67/77 | €7,789 | €6,905 | -€883 | -11.3% |
| Profit (loss) for the period | 9904 | €9,519 | €5,076 | -€4,442 | -46.7% |
| Profit (loss) for the period to be appropriated | 9905 | €9,519 | €5,076 | -€4,442 | -46.7% |
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 8 October 2026 via checked.be.