BOZBAY: 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.
BOZBAY
Largest movements
- Tangible fixed assets -€40,706
down €40,706 (-68.6%), from €59,324 to €18,618
of which Land and buildings: -€38,831
- Receivables within one year -€10,462
down €10,462 (-99.6%), from €10,505 to €42
of which Other amounts receivable: -€5,460
- Stocks and contracts -€6,708
down €6,708 (-55.6%), from €12,054 to €5,346
- Cash +€5,384
up €5,384 (+2791.0%), from €193 to €5,577
mainly Investment in fixed assets (net) (+€30,007) and Depreciation (+€10,699)
- Trade debts -€45,315
down €45,315 (-99.4%), from €45,582 to €267
- Tax, wage and social debts -€3,817
down €3,817 (-65.9%), from €5,796 to €1,979
of which Remuneration and social security: -€2,921
- Other debts -€2,807
down €2,807 (-37.6%), from €7,469 to €4,662
- Depreciation +€3,086
up €3,086 (+40.5%), from €7,614 to €10,699
- Gross operating margin -€2,243
down €2,243 (-15.3%), from €14,700 to €12,456
- Other operating charges +€1,343
up €1,343 (+357.8%), from €375 to €1,718
- Financial charges -€188
down €188 (-96.9%), from €194 to €6
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 | €82,076 | €30,169 | -€51,907 | -63.2% |
| Formation expenses | 20 | - | €0 | = | |
| Fixed assets | 21/28 | €59,324 | €18,618 | -€40,706 | -68.6% |
| Tangible fixed assets | 22/27 | €59,324 | €18,618 | -€40,706 | -68.6% |
| Land and buildings | 22 | €56,917 | €18,086 | -€38,831 | -68.2% |
| Plant, machinery and equipment | 23 | €1,653 | €532 | -€1,121 | -67.8% |
| Furniture and vehicles | 24 | €754 | €0 | -€754 | -100.0% |
| Current assets | 29/58 | €22,752 | €11,551 | -€11,200 | -49.2% |
| Stocks and contracts in progress | 3 | €12,054 | €5,346 | -€6,708 | -55.6% |
| Stocks | 30/36 | €12,054 | €5,346 | -€6,708 | -55.6% |
| Amounts receivable within one year | 40/41 | €10,505 | €42 | -€10,462 | -99.6% |
| Trade receivables | 40 | €5,002 | - | -€5,002 | |
| Other amounts receivable | 41 | €5,502 | €42 | -€5,460 | -99.2% |
| Cash at bank and in hand | 54/58 | €193 | €5,577 | +€5,384 | +2791.0% |
| Deferred charges and accrued income | 490/1 | - | €586 | +€586 | |
| Total equity and liabilities | 10/49 | €82,076 | €30,169 | -€51,907 | -63.2% |
| Equity | 10/15 | €23,228 | €23,261 | +€33 | +0.1% |
| Contributions | 10/11 | €35,000 | €35,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,772 | -€11,739 | +€33 | +0.3% |
| Amounts payable | 17/49 | €58,847 | €6,908 | -€51,939 | -88.3% |
| Amounts payable within one year | 42/48 | €58,847 | €6,908 | -€51,939 | -88.3% |
| Trade debts | 44 | €45,582 | €267 | -€45,315 | -99.4% |
| Suppliers | 440/4 | €45,582 | €267 | -€45,315 | -99.4% |
| Taxes, remuneration and social security | 45 | €5,796 | €1,979 | -€3,817 | -65.9% |
| Taxes | 450/3 | €2,875 | €1,979 | -€896 | -31.2% |
| Remuneration and social security | 454/9 | €2,921 | - | -€2,921 | |
| Other amounts payable | 47/48 | €7,469 | €4,662 | -€2,807 | -37.6% |
| Remuneration, social security and pensions | 62 | €4 | - | -€4 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,614 | €10,699 | +€3,086 | +40.5% |
| Other operating charges | 640/8 | €375 | €1,718 | +€1,343 | +357.8% |
| Gross operating margin | 9900 | €14,700 | €12,456 | -€2,243 | -15.3% |
| Operating profit (loss) | 9901 | €6,706 | €39 | -€6,667 | -99.4% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €194 | €6 | -€188 | -96.9% |
| Recurring financial charges | 65 | €194 | €6 | -€188 | -96.9% |
| Profit (loss) for the period before taxes | 9903 | €6,512 | €33 | -€6,479 | -99.5% |
| Profit (loss) for the period | 9904 | €6,512 | €33 | -€6,479 | -99.5% |
| Profit (loss) for the period to be appropriated | 9905 | €6,512 | €33 | -€6,479 | -99.5% |
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.