BOZZ: 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.
BOZZ
Largest movements
- Cash +€63,840
up €63,840 (+269.5%), from €23,691 to €87,530
- Tangible fixed assets +€27,267
up €27,267 (+174.9%), from €15,589 to €42,856
of which Plant, machinery and equipment: +€27,086
- Stocks and contracts -€18,949
down €18,949 (-97.1%), from €19,517 to €568
- Receivables within one year +€5,378
up €5,378 (+6.0%), from €90,270 to €95,648
of which Trade receivables: +€5,414
- Intangible fixed assets -€4,560
down €4,560 (-50.0%), from €9,120 to €4,560
- Profit (loss) carried forward +€61,659
up €61,659 (+167.7%), from €36,778 to €98,437
- Other debts +€29,282
up €29,282 (+297.7%), from €9,837 to €39,119
- Trade debts -€27,378
down €27,378 (-47.2%), from €57,973 to €30,595
- Tax, wage and social debts +€16,421
up €16,421 (+130.9%), from €12,549 to €28,970
of which Remuneration and social security: +€10,517
- Accrued charges and deferred income -€3,500
down €3,500 (-14.4%), from €24,313 to €20,813
- Turnover +€582,072
new in 2025: €582,072
- Purchases and services -€107,901
down €107,901 (-20.1%), from €537,096 to €429,195
- Staff costs +€46,273
up €46,273 (+110.8%), from €41,777 to €88,050
- Gross operating margin +€32,394
up €32,394 (+26.9%), from €120,483 to €152,877
- Provisions -€15,000
no longer reported in 2025 (was €15,000)
From the 2023 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €159,450 | €235,933 | +€76,484 | +48.0% |
| Fixed assets | 21/28 | €24,709 | €47,416 | +€22,707 | +91.9% |
| Intangible fixed assets | 21 | €9,120 | €4,560 | -€4,560 | -50.0% |
| Tangible fixed assets | 22/27 | €15,589 | €42,856 | +€27,267 | +174.9% |
| Plant, machinery and equipment | 23 | €4,571 | €31,657 | +€27,086 | +592.5% |
| Furniture and vehicles | 24 | - | €2,978 | +€2,978 | |
| Other tangible fixed assets | 26 | €11,018 | €8,221 | -€2,797 | -25.4% |
| Current assets | 29/58 | €134,740 | €188,517 | +€53,777 | +39.9% |
| Stocks and contracts in progress | 3 | €19,517 | €568 | -€18,949 | -97.1% |
| Stocks | 30/36 | €19,517 | €568 | -€18,949 | -97.1% |
| Amounts receivable within one year | 40/41 | €90,270 | €95,648 | +€5,378 | +6.0% |
| Trade receivables | 40 | €90,234 | €95,648 | +€5,414 | +6.0% |
| Other amounts receivable | 41 | €36 | €0 | -€36 | -99.0% |
| Cash at bank and in hand | 54/58 | €23,691 | €87,530 | +€63,840 | +269.5% |
| Deferred charges and accrued income | 490/1 | €1,262 | €4,771 | +€3,508 | +277.9% |
| Total equity and liabilities | 10/49 | €159,450 | €235,933 | +€76,484 | +48.0% |
| Equity | 10/15 | €39,778 | €101,437 | +€61,659 | +155.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Outside capital | 11 | €3,000 | - | -€3,000 | |
| Other | 1109/19 | €3,000 | - | -€3,000 | |
| Profit (loss) carried forward | 14 | €36,778 | €98,437 | +€61,659 | +167.7% |
| Provisions and deferred taxes | 16 | €15,000 | €15,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €15,000 | €15,000 | = | 0.0% |
| Major repairs and maintenance | 162 | €15,000 | €15,000 | = | 0.0% |
| Amounts payable | 17/49 | €104,672 | €119,496 | +€14,824 | +14.2% |
| Amounts payable within one year | 42/48 | €80,359 | €98,684 | +€18,324 | +22.8% |
| Trade debts | 44 | €57,973 | €30,595 | -€27,378 | -47.2% |
| Suppliers | 440/4 | €57,973 | €30,595 | -€27,378 | -47.2% |
| Taxes, remuneration and social security | 45 | €12,549 | €28,970 | +€16,421 | +130.9% |
| Taxes | 450/3 | €12,099 | €18,002 | +€5,903 | +48.8% |
| Remuneration and social security | 454/9 | €450 | €10,967 | +€10,517 | +2335.8% |
| Other amounts payable | 47/48 | €9,837 | €39,119 | +€29,282 | +297.7% |
| Accrued charges and deferred income | 492/3 | €24,313 | €20,813 | -€3,500 | -14.4% |
| Turnover | 70 | - | €582,072 | +€582,072 | |
| Goods, raw materials, services and sundry goods | 60/61 | €537,096 | €429,195 | -€107,901 | -20.1% |
| Remuneration, social security and pensions | 62 | €41,777 | €88,050 | +€46,273 | +110.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,875 | €14,318 | +€9,443 | +193.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €124 | - | -€124 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €15,000 | - | -€15,000 | |
| Other operating charges | 640/8 | €2,695 | €2,081 | -€614 | -22.8% |
| Gross operating margin | 9900 | €120,483 | €152,877 | +€32,394 | +26.9% |
| Operating profit (loss) | 9901 | €56,012 | €48,428 | -€7,583 | -13.5% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €9,019 | €5,527 | -€3,492 | -38.7% |
| Recurring financial charges | 65 | €9,019 | €5,527 | -€3,492 | -38.7% |
| Profit (loss) for the period before taxes | 9903 | €46,994 | €42,902 | -€4,092 | -8.7% |
| Income taxes | 67/77 | €10,197 | €7,963 | -€2,234 | -21.9% |
| Profit (loss) for the period | 9904 | €36,797 | €34,938 | -€1,859 | -5.1% |
| Profit (loss) for the period to be appropriated | 9905 | €36,797 | €34,938 | -€1,859 | -5.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.