BOZONLUME: 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.
BOZONLUME
Largest movements
- Tangible fixed assets +€49,966
up €49,966 (+384%), from €13,007 to €62,973
of which Furniture and vehicles: +€50,887
- Stocks and contracts -€11,021
down €11,021 (-42.8%), from €25,737 to €14,716
- Deferred charges and accrued income +€9,237
up €9,237 (+358%), from €2,580 to €11,816
- Cash +€8,338
up €8,338 (+41.4%), from €20,129 to €28,467
mainly Debts after one year (+€26,273) and Short-term financial debts (+€20,000)
- Receivables within one year -€3,424
down €3,424 (-25.1%), from €13,666 to €10,242
of which Trade receivables: -€8,714
- Debts after one year +€26,273
new in 2025: €26,273
- Short-term financial debts +€20,000
new in 2025: €20,000
- Trade debts +€3,581
up €3,581 (+63.8%), from €5,615 to €9,196
- Current portion of long-term debt +€2,983
up €2,983 (+72.7%), from €4,105 to €7,089
- Gross operating margin +€25,510
up €25,510 (+153%), from €16,688 to €42,198
- Depreciation +€6,296
up €6,296 (+94.8%), from €6,639 to €12,934
- Taxes +€4,851
up €4,851 (+173%), from €2,808 to €7,659
- Financial charges +€447
up €447 (+39.2%), from €1,140 to €1,587
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 | €75,119 | €128,215 | +€53,096 | +70.7% |
| Fixed assets | 21/28 | €13,007 | €62,973 | +€49,966 | +384% |
| Tangible fixed assets | 22/27 | €13,007 | €62,973 | +€49,966 | +384% |
| Land and buildings | 22 | €2,160 | €1,551 | -€609 | -28.2% |
| Plant, machinery and equipment | 23 | €670 | €359 | -€312 | -46.5% |
| Furniture and vehicles | 24 | €10,176 | €61,063 | +€50,887 | +500% |
| Current assets | 29/58 | €62,112 | €65,242 | +€3,130 | +5.0% |
| Stocks and contracts in progress | 3 | €25,737 | €14,716 | -€11,021 | -42.8% |
| Stocks | 30/36 | €25,737 | €14,716 | -€11,021 | -42.8% |
| Amounts receivable within one year | 40/41 | €13,666 | €10,242 | -€3,424 | -25.1% |
| Trade receivables | 40 | €9,971 | €1,257 | -€8,714 | -87.4% |
| Other amounts receivable | 41 | €3,695 | €8,985 | +€5,290 | +143% |
| Cash at bank and in hand | 54/58 | €20,129 | €28,467 | +€8,338 | +41.4% |
| Deferred charges and accrued income | 490/1 | €2,580 | €11,816 | +€9,237 | +358% |
| Total equity and liabilities | 10/49 | €75,119 | €128,215 | +€53,096 | +70.7% |
| Equity | 10/15 | €60,004 | €59,969 | -€35 | -0.1% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €59,504 | €59,469 | -€35 | -0.1% |
| Non-distributable reserves | 130/1 | €50 | €50 | = | 0.0% |
| Reserves not available under the articles | 1311 | €50 | €50 | = | 0.0% |
| Distributable reserves | 133 | €59,454 | €59,419 | -€35 | -0.1% |
| Amounts payable | 17/49 | €15,116 | €68,246 | +€53,131 | +351% |
| Amounts payable after more than one year | 17 | - | €26,273 | +€26,273 | |
| Financial debts | 170/4 | - | €26,273 | +€26,273 | |
| Amounts payable within one year | 42/48 | €15,116 | €41,973 | +€26,858 | +178% |
| Current portion of amounts payable after more than one year | 42 | €4,105 | €7,089 | +€2,983 | +72.7% |
| Financial debts | 43 | - | €20,000 | +€20,000 | |
| Credit institutions | 430/8 | - | €20,000 | +€20,000 | |
| Trade debts | 44 | €5,615 | €9,196 | +€3,581 | +63.8% |
| Suppliers | 440/4 | €5,615 | €9,196 | +€3,581 | +63.8% |
| Taxes, remuneration and social security | 45 | €5,395 | €5,689 | +€294 | +5.4% |
| Taxes | 450/3 | €5,395 | €5,689 | +€294 | +5.4% |
| Non-recurring operating income | 76A | - | €25,500 | +€25,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,639 | €12,934 | +€6,296 | +94.8% |
| Other operating charges | 640/8 | €1,293 | €1,324 | +€31 | +2.4% |
| Gross operating margin | 9900 | €16,688 | €42,198 | +€25,510 | +153% |
| Operating profit (loss) | 9901 | €8,756 | €27,939 | +€19,184 | +219% |
| Financial income | 75/76B | €331 | €703 | +€372 | +112% |
| Recurring financial income | 75 | €331 | €703 | +€372 | +112% |
| Financial charges | 65/66B | €1,140 | €1,587 | +€447 | +39.2% |
| Recurring financial charges | 65 | €1,140 | €1,587 | +€447 | +39.2% |
| Profit (loss) for the period before taxes | 9903 | €7,947 | €27,056 | +€19,109 | +240% |
| Income taxes | 67/77 | €2,808 | €7,659 | +€4,851 | +173% |
| Profit (loss) for the period | 9904 | €5,139 | €19,397 | +€14,258 | +277% |
| Profit (loss) for the period to be appropriated | 9905 | €5,139 | €19,397 | +€14,258 | +277% |
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 23 October 2026 via checked.be.