BOZE: 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.
BOZE
Largest movements
- Receivables within one year +€109,769
up €109,769 (+151.1%), from €72,657 to €182,426
of which Trade receivables: +€89,535
- Tangible fixed assets -€2,280
down €2,280 (-64.4%), from €3,543 to €1,263
- Cash +€2,244
up €2,244 (+73.8%), from €3,041 to €5,285
mainly Trade debts (+€68,714) and Net result for the year (+€61,295)
- Trade debts +€68,714
up €68,714 (+185.4%), from €37,065 to €105,779
- Profit (loss) carried forward +€61,295
up €61,295 (+369.7%), from €16,580 to €77,875
- Other debts -€20,276
no longer reported in 2025 (was €20,276)
- Turnover +€135,502
new in 2025: €135,502
- Purchases and services +€130,772
new in 2025: €130,772
- Gross operating margin +€64,647
new in 2025: €64,647
- Depreciation +€2,280
new in 2025: €2,280
From the 2024 result to the 2025 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
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 | €80,741 | €190,474 | +€109,733 | +135.9% |
| Fixed assets | 21/28 | €5,043 | €2,763 | -€2,280 | -45.2% |
| Tangible fixed assets | 22/27 | €3,543 | €1,263 | -€2,280 | -64.4% |
| Furniture and vehicles | 24 | €3,543 | €1,263 | -€2,280 | -64.4% |
| Financial fixed assets | 28 | €1,500 | €1,500 | = | 0.0% |
| Current assets | 29/58 | €75,699 | €187,711 | +€112,013 | +148.0% |
| Amounts receivable within one year | 40/41 | €72,657 | €182,426 | +€109,769 | +151.1% |
| Trade receivables | 40 | €60,861 | €150,396 | +€89,535 | +147.1% |
| Other amounts receivable | 41 | €11,796 | €32,030 | +€20,234 | +171.5% |
| Cash at bank and in hand | 54/58 | €3,041 | €5,285 | +€2,244 | +73.8% |
| Total equity and liabilities | 10/49 | €80,741 | €190,474 | +€109,733 | +135.9% |
| Equity | 10/15 | €23,400 | €84,695 | +€61,295 | +261.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €620 | €620 | = | 0.0% |
| Non-distributable reserves | 130/1 | €620 | €620 | = | 0.0% |
| Legal reserve | 130 | €620 | €620 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,580 | €77,875 | +€61,295 | +369.7% |
| Amounts payable | 17/49 | €57,341 | €105,779 | +€48,438 | +84.5% |
| Amounts payable within one year | 42/48 | €57,341 | €105,779 | +€48,438 | +84.5% |
| Trade debts | 44 | €37,065 | €105,779 | +€68,714 | +185.4% |
| Suppliers | 440/4 | €37,065 | €105,779 | +€68,714 | +185.4% |
| Other amounts payable | 47/48 | €20,276 | - | -€20,276 | |
| Turnover | 70 | - | €135,502 | +€135,502 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €130,772 | +€130,772 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €2,280 | +€2,280 | |
| Other operating charges | 640/8 | - | €919 | +€919 | |
| Gross operating margin | 9900 | - | €64,647 | +€64,647 | |
| Operating profit (loss) | 9901 | - | €61,448 | +€61,448 | |
| Financial charges | 65/66B | - | €153 | +€153 | |
| Recurring financial charges | 65 | - | €153 | +€153 | |
| Profit (loss) for the period before taxes | 9903 | - | €61,295 | +€61,295 | |
| Profit (loss) for the period | 9904 | - | €61,295 | +€61,295 | |
| Profit (loss) for the period to be appropriated | 9905 | - | €61,295 | +€61,295 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.