CONSTANCE BOSTYN: 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.
CONSTANCE BOSTYN
Largest movements
- Deferred charges and accrued income +€5,465
new in 2025: €5,465
- Receivables within one year +€603
up €603 (+3.0%), from €19,991 to €20,593
- Cash -€309
down €309 (-9.3%), from €3,335 to €3,025
mainly Deferred charges and accrued income (-€5,465) and Receivables within one year (-€603)
- Profit (loss) carried forward +€3,771
up €3,771 (+25.9%), from €14,567 to €18,338
- Tax, wage and social debts +€1,222
up €1,222 (+22.2%), from €5,508 to €6,730
- Trade debts +€765
up €765 (+24.3%), from €3,150 to €3,916
- Gross operating margin -€13,469
down €13,469 (-75.5%), from €17,829 to €4,360
- Taxes -€2,620
down €2,620 (-68.3%), from €3,837 to €1,217
- Financial income +€494
up €494 (+81.5%), from €606 to €1,100
- Financial charges +€253
up €253 (+821.7%), from €31 to €284
- Other operating charges +€188
new in 2025: €188
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 | €23,325 | €29,084 | +€5,759 | +24.7% |
| Current assets | 29/58 | €23,325 | €29,084 | +€5,759 | +24.7% |
| Amounts receivable within one year | 40/41 | €19,991 | €20,593 | +€603 | +3.0% |
| Other amounts receivable | 41 | €19,991 | €20,593 | +€603 | +3.0% |
| Cash at bank and in hand | 54/58 | €3,335 | €3,025 | -€309 | -9.3% |
| Deferred charges and accrued income | 490/1 | - | €5,465 | +€5,465 | |
| Total equity and liabilities | 10/49 | €23,325 | €29,084 | +€5,759 | +24.7% |
| Equity | 10/15 | €14,667 | €18,438 | +€3,771 | +25.7% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,567 | €18,338 | +€3,771 | +25.9% |
| Amounts payable | 17/49 | €8,658 | €10,646 | +€1,988 | +23.0% |
| Amounts payable within one year | 42/48 | €8,658 | €10,646 | +€1,988 | +23.0% |
| Trade debts | 44 | €3,150 | €3,916 | +€765 | +24.3% |
| Suppliers | 440/4 | €3,150 | €3,916 | +€765 | +24.3% |
| Taxes, remuneration and social security | 45 | €5,508 | €6,730 | +€1,222 | +22.2% |
| Taxes | 450/3 | €5,508 | €6,730 | +€1,222 | +22.2% |
| Other operating charges | 640/8 | - | €188 | +€188 | |
| Gross operating margin | 9900 | €17,829 | €4,360 | -€13,469 | -75.5% |
| Operating profit (loss) | 9901 | €17,829 | €4,173 | -€13,657 | -76.6% |
| Financial income | 75/76B | €606 | €1,100 | +€494 | +81.5% |
| Recurring financial income | 75 | €606 | €1,100 | +€494 | +81.5% |
| Financial charges | 65/66B | €31 | €284 | +€253 | +821.7% |
| Recurring financial charges | 65 | €31 | €284 | +€253 | +821.7% |
| Profit (loss) for the period before taxes | 9903 | €18,404 | €4,988 | -€13,416 | -72.9% |
| Income taxes | 67/77 | €3,837 | €1,217 | -€2,620 | -68.3% |
| Profit (loss) for the period | 9904 | €14,567 | €3,771 | -€10,796 | -74.1% |
| Profit (loss) for the period to be appropriated | 9905 | €14,567 | €3,771 | -€10,796 | -74.1% |
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 9 October 2026 via checked.be.