DE BOSDUIF: 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 BOSDUIF
Largest movements
- Cash -€78,833
down €78,833 (-75.1%), from €105,023 to €26,190
mainly Net result for the year (-€85,496) and Investment in fixed assets (net) (-€32,611)
- Tangible fixed assets +€16,700
up €16,700 (+42.1%), from €39,667 to €56,367
of which Other tangible fixed assets: +€24,946
- Receivables within one year -€9,067
down €9,067 (-99.8%), from €9,084 to €18
of which Other amounts receivable: -€9,084
- Stocks and contracts +€5,759
up €5,759 (+51.5%), from €11,181 to €16,940
- Profit (loss) carried forward -€85,496
down €85,496, from €959 to -€84,536
- Tax, wage and social debts +€12,782
up €12,782 (+153%), from €8,348 to €21,130
of which Remuneration and social security: +€11,802
- Trade debts +€4,647
up €4,647 (+97.4%), from €4,768 to €9,415
- Staff costs +€47,583
up €47,583 (+55.7%), from €85,393 to €132,976
- Gross operating margin -€38,969
down €38,969 (-37.4%), from €104,090 to €65,121
- Depreciation +€2,698
up €2,698 (+20.4%), from €13,212 to €15,910
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 | €167,813 | €101,100 | -€66,713 | -39.8% |
| Fixed assets | 21/28 | €39,667 | €56,367 | +€16,700 | +42.1% |
| Tangible fixed assets | 22/27 | €39,667 | €56,367 | +€16,700 | +42.1% |
| Plant, machinery and equipment | 23 | €34,357 | €26,251 | -€8,106 | -23.6% |
| Furniture and vehicles | 24 | €5,310 | €5,170 | -€141 | -2.7% |
| Other tangible fixed assets | 26 | - | €24,946 | +€24,946 | |
| Current assets | 29/58 | €128,146 | €44,733 | -€83,413 | -65.1% |
| Stocks and contracts in progress | 3 | €11,181 | €16,940 | +€5,759 | +51.5% |
| Stocks | 30/36 | €11,181 | €16,940 | +€5,759 | +51.5% |
| Amounts receivable within one year | 40/41 | €9,084 | €18 | -€9,067 | -99.8% |
| Trade receivables | 40 | €0 | €18 | +€18 | |
| Other amounts receivable | 41 | €9,084 | €0 | -€9,084 | -100% |
| Cash at bank and in hand | 54/58 | €105,023 | €26,190 | -€78,833 | -75.1% |
| Deferred charges and accrued income | 490/1 | €2,858 | €1,586 | -€1,272 | -44.5% |
| Total equity and liabilities | 10/49 | €167,813 | €101,100 | -€66,713 | -39.8% |
| Equity | 10/15 | €154,697 | €69,201 | -€85,496 | -55.3% |
| Contributions | 10/11 | €12,996 | €12,996 | = | 0.0% |
| Reserves | 13 | €140,741 | €140,741 | = | 0.0% |
| Tax-exempt reserves | 132 | €4,751 | €4,751 | = | 0.0% |
| Distributable reserves | 133 | €135,990 | €135,990 | = | 0.0% |
| Profit (loss) carried forward | 14 | €959 | -€84,536 | -€85,496 | |
| Amounts payable | 17/49 | €13,116 | €31,899 | +€18,783 | +143% |
| Amounts payable within one year | 42/48 | €13,116 | €31,899 | +€18,783 | +143% |
| Trade debts | 44 | €4,768 | €9,415 | +€4,647 | +97.4% |
| Suppliers | 440/4 | €4,768 | €9,415 | +€4,647 | +97.4% |
| Taxes, remuneration and social security | 45 | €8,348 | €21,130 | +€12,782 | +153% |
| Taxes | 450/3 | €4,493 | €5,473 | +€980 | +21.8% |
| Remuneration and social security | 454/9 | €3,855 | €15,657 | +€11,802 | +306% |
| Other amounts payable | 47/48 | €0 | €1,354 | +€1,354 | |
| Remuneration, social security and pensions | 62 | €85,393 | €132,976 | +€47,583 | +55.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,212 | €15,910 | +€2,698 | +20.4% |
| Other operating charges | 640/8 | €505 | €578 | +€72 | +14.3% |
| Gross operating margin | 9900 | €104,090 | €65,121 | -€38,969 | -37.4% |
| Operating profit (loss) | 9901 | €4,979 | -€84,343 | -€89,322 | |
| Financial income | 75/76B | €173 | €0 | -€173 | -100% |
| Recurring financial income | 75 | €173 | €0 | -€173 | -100% |
| Financial charges | 65/66B | €890 | €978 | +€88 | +9.9% |
| Recurring financial charges | 65 | €890 | €978 | +€88 | +9.9% |
| Profit (loss) for the period before taxes | 9903 | €4,262 | -€85,321 | -€89,583 | |
| Income taxes | 67/77 | €1,006 | €175 | -€830 | -82.6% |
| Profit (loss) for the period | 9904 | €3,257 | -€85,496 | -€88,752 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,257 | -€85,496 | -€88,752 |
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.