BOZI: 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.
BOZI
Largest movements
- Cash -€362,820
down €362,820 (-43.6%), from €831,690 to €468,871
mainly Contributions, distributions and other (-€455,608) and Current investments (-€40,359)
- Current investments +€40,359
up €40,359 (+30.4%), from €132,753 to €173,112
- Receivables after one year -€30,000
down €30,000 (-12.5%), from €240,000 to €210,000
- Receivables within one year -€17,757
down €17,757 (-36.9%), from €48,150 to €30,393
of which Trade receivables: -€17,757
- Reserves -€339,716
down €339,716 (-31.7%), from €1.1m to €732,817
- Other debts -€33,848
down €33,848 (-24.2%), from €139,680 to €105,833
- Tax, wage and social debts +€16,321
up €16,321 (+77.1%), from €21,174 to €37,495
- Accrued charges and deferred income -€13,728
down €13,728 (-61.2%), from €22,419 to €8,691
- Gross operating margin -€112,681
down €112,681 (-43.7%), from €257,639 to €144,958
- Taxes -€29,042
down €29,042 (-38.5%), from €75,366 to €46,325
- Financial income +€22,020
up €22,020 (+308%), from €7,146 to €29,165
- Financial charges -€3,228
down €3,228 (-26.6%), from €12,123 to €8,894
From the 31-12-2024 result to the 31-12-2025 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 31-12-2024 and 31-12-2025 balance sheets and the 31-12-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 31-12-2024 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,256,125 | €884,836 | -€371,290 | -29.6% |
| Fixed assets | 21/28 | €3,532 | €2,460 | -€1,072 | -30.4% |
| Tangible fixed assets | 22/27 | €3,532 | €2,460 | -€1,072 | -30.4% |
| Other tangible fixed assets | 26 | €3,532 | €2,460 | -€1,072 | -30.4% |
| Current assets | 29/58 | €1,252,593 | €882,376 | -€370,217 | -29.6% |
| Amounts receivable after more than one year | 29 | €240,000 | €210,000 | -€30,000 | -12.5% |
| Other amounts receivable | 291 | €240,000 | €210,000 | -€30,000 | -12.5% |
| Amounts receivable within one year | 40/41 | €48,150 | €30,393 | -€17,757 | -36.9% |
| Trade receivables | 40 | €18,150 | €393 | -€17,757 | -97.8% |
| Other amounts receivable | 41 | €30,000 | €30,000 | = | 0.0% |
| Current investments | 50/53 | €132,753 | €173,112 | +€40,359 | +30.4% |
| Cash at bank and in hand | 54/58 | €831,690 | €468,871 | -€362,820 | -43.6% |
| Total equity and liabilities | 10/49 | €1,256,125 | €884,836 | -€371,290 | -29.6% |
| Equity | 10/15 | €1,072,533 | €732,817 | -€339,716 | -31.7% |
| Reserves | 13 | €1,072,533 | €732,817 | -€339,716 | -31.7% |
| Distributable reserves | 133 | €1,072,533 | €732,817 | -€339,716 | -31.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €183,592 | €152,019 | -€31,573 | -17.2% |
| Amounts payable within one year | 42/48 | €161,173 | €143,328 | -€17,845 | -11.1% |
| Trade debts | 44 | €319 | €0 | -€319 | -100% |
| Suppliers | 440/4 | €319 | €0 | -€319 | -100% |
| Taxes, remuneration and social security | 45 | €21,174 | €37,495 | +€16,321 | +77.1% |
| Taxes | 450/3 | €21,174 | €37,495 | +€16,321 | +77.1% |
| Other amounts payable | 47/48 | €139,680 | €105,833 | -€33,848 | -24.2% |
| Accrued charges and deferred income | 492/3 | €22,419 | €8,691 | -€13,728 | -61.2% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,072 | €1,072 | = | 0.0% |
| Other operating charges | 640/8 | €3,496 | €1,940 | -€1,556 | -44.5% |
| Gross operating margin | 9900 | €257,639 | €144,958 | -€112,681 | -43.7% |
| Operating profit (loss) | 9901 | €253,071 | €141,945 | -€111,126 | -43.9% |
| Financial income | 75/76B | €7,146 | €29,165 | +€22,020 | +308% |
| Recurring financial income | 75 | €7,146 | €29,165 | +€22,020 | +308% |
| Financial charges | 65/66B | €12,123 | €8,894 | -€3,228 | -26.6% |
| Recurring financial charges | 65 | €12,123 | €8,894 | -€3,228 | -26.6% |
| Profit (loss) for the period before taxes | 9903 | €248,094 | €162,217 | -€85,878 | -34.6% |
| Income taxes | 67/77 | €75,366 | €46,325 | -€29,042 | -38.5% |
| Profit (loss) for the period | 9904 | €172,728 | €115,892 | -€56,836 | -32.9% |
| Profit (loss) for the period to be appropriated | 9905 | €172,728 | €115,892 | -€56,836 | -32.9% |
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.