De Bosberg: 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.
De Bosberg
Largest movements
- Tangible fixed assets +€369,196
up €369,196 (+32.3%), from €1.1m to €1.5m
- Cash +€22,988
up €22,988 (+307%), from €7,493 to €30,481
mainly Debts after one year (+€243,835) and Other debts (+€99,339)
- Debts after one year +€243,835
up €243,835 (+28.5%), from €855,071 to €1.1m
- Other debts +€99,339
up €99,339 (+49.0%), from €202,726 to €302,065
- Current portion of long-term debt +€32,186
up €32,186 (+45.0%), from €71,471 to €103,658
- Gross operating margin +€5,650
up €5,650 (+5.4%), from €104,469 to €110,119
- Taxes +€4,280
new in 2025: €4,280
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 | €1,149,740 | €1,542,032 | +€392,292 | +34.1% |
| Fixed assets | 21/28 | €1,142,247 | €1,511,443 | +€369,196 | +32.3% |
| Tangible fixed assets | 22/27 | €1,142,247 | €1,511,443 | +€369,196 | +32.3% |
| Land and buildings | 22 | €1,142,247 | €1,511,443 | +€369,196 | +32.3% |
| Current assets | 29/58 | €7,493 | €30,589 | +€23,096 | +308% |
| Cash at bank and in hand | 54/58 | €7,493 | €30,481 | +€22,988 | +307% |
| Deferred charges and accrued income | 490/1 | - | €108 | +€108 | |
| Total equity and liabilities | 10/49 | €1,149,740 | €1,542,032 | +€392,292 | +34.1% |
| Equity | 10/15 | €20,383 | €32,793 | +€12,410 | +60.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,123 | €18,533 | +€12,410 | +203% |
| Amounts payable | 17/49 | €1,129,357 | €1,509,239 | +€379,882 | +33.6% |
| Amounts payable after more than one year | 17 | €855,071 | €1,098,906 | +€243,835 | +28.5% |
| Financial debts | 170/4 | €855,071 | €1,098,906 | +€243,835 | +28.5% |
| Amounts payable within one year | 42/48 | €274,286 | €410,333 | +€136,047 | +49.6% |
| Current portion of amounts payable after more than one year | 42 | €71,471 | €103,658 | +€32,186 | +45.0% |
| Trade debts | 44 | €89 | €330 | +€241 | +271% |
| Suppliers | 440/4 | €89 | €330 | +€241 | +271% |
| Taxes, remuneration and social security | 45 | - | €4,280 | +€4,280 | |
| Taxes | 450/3 | - | €4,280 | +€4,280 | |
| Other amounts payable | 47/48 | €202,726 | €302,065 | +€99,339 | +49.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €69,543 | €69,874 | +€330 | +0.5% |
| Other operating charges | 640/8 | €3,175 | €3,273 | +€98 | +3.1% |
| Gross operating margin | 9900 | €104,469 | €110,119 | +€5,650 | +5.4% |
| Operating profit (loss) | 9901 | €31,750 | €36,972 | +€5,222 | +16.4% |
| Financial charges | 65/66B | €20,690 | €20,282 | -€407 | -2.0% |
| Recurring financial charges | 65 | €20,690 | €20,282 | -€407 | -2.0% |
| Profit (loss) for the period before taxes | 9903 | €11,061 | €16,690 | +€5,629 | +50.9% |
| Income taxes | 67/77 | - | €4,280 | +€4,280 | |
| Profit (loss) for the period | 9904 | €11,061 | €12,410 | +€1,350 | +12.2% |
| Profit (loss) for the period to be appropriated | 9905 | €11,061 | €12,410 | +€1,350 | +12.2% |
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 19 October 2026 via checked.be.