DE BOSGRAEVE: 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 BOSGRAEVE
Largest movements
- Receivables within one year +€3,256
up €3,256 (+138%), from €2,359 to €5,615
- Cash -€2,806
down €2,806 (-19.3%), from €14,510 to €11,704
mainly Receivables within one year (-€3,256) and Investment in fixed assets (net) (-€1,171)
- Tangible fixed assets -€1,378
down €1,378 (-7.8%), from €17,617 to €16,240
of which Land and buildings: -€2,227
- Trade debts -€1,038
down €1,038 (-97.5%), from €1,064 to €27
- Gross operating margin +€2,275
up €2,275 (+96.1%), from €2,368 to €4,643
- Depreciation +€322
up €322 (+14.5%), from €2,227 to €2,549
- Other operating charges -€125
down €125 (-5.6%), from €2,226 to €2,102
- Financial income +€84
up €84 (+31.1%), from €271 to €355
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 | €35,186 | €34,357 | -€829 | -2.4% |
| Fixed assets | 21/28 | €17,667 | €16,290 | -€1,378 | -7.8% |
| Tangible fixed assets | 22/27 | €17,617 | €16,240 | -€1,378 | -7.8% |
| Land and buildings | 22 | €17,617 | €15,390 | -€2,227 | -12.6% |
| Plant, machinery and equipment | 23 | - | €849 | +€849 | |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €17,518 | €18,067 | +€549 | +3.1% |
| Amounts receivable within one year | 40/41 | €2,359 | €5,615 | +€3,256 | +138% |
| Other amounts receivable | 41 | €2,359 | €5,615 | +€3,256 | +138% |
| Cash at bank and in hand | 54/58 | €14,510 | €11,704 | -€2,806 | -19.3% |
| Deferred charges and accrued income | 490/1 | €650 | €749 | +€99 | +15.2% |
| Total equity and liabilities | 10/49 | €35,186 | €34,357 | -€829 | -2.4% |
| Equity | 10/15 | €31,534 | €31,730 | +€196 | +0.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €12,054 | €12,054 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €4,195 | €4,195 | = | 0.0% |
| Distributable reserves | 133 | €7,859 | €7,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €888 | €1,084 | +€196 | +22.1% |
| Amounts payable | 17/49 | €3,652 | €2,626 | -€1,025 | -28.1% |
| Amounts payable within one year | 42/48 | €1,064 | €27 | -€1,038 | -97.5% |
| Trade debts | 44 | €1,064 | €27 | -€1,038 | -97.5% |
| Suppliers | 440/4 | €1,064 | €27 | -€1,038 | -97.5% |
| Accrued charges and deferred income | 492/3 | €2,587 | €2,600 | +€12 | +0.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,227 | €2,549 | +€322 | +14.5% |
| Other operating charges | 640/8 | €2,226 | €2,102 | -€125 | -5.6% |
| Gross operating margin | 9900 | €2,368 | €4,643 | +€2,275 | +96.1% |
| Operating profit (loss) | 9901 | -€2,085 | -€7 | +€2,078 | +99.6% |
| Financial income | 75/76B | €271 | €355 | +€84 | +31.1% |
| Recurring financial income | 75 | €271 | €355 | +€84 | +31.1% |
| Financial charges | 65/66B | €158 | €152 | -€6 | -3.9% |
| Recurring financial charges | 65 | €158 | €152 | -€6 | -3.9% |
| Profit (loss) for the period before taxes | 9903 | -€1,972 | €196 | +€2,168 | |
| Profit (loss) for the period | 9904 | -€1,972 | €196 | +€2,168 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,972 | €196 | +€2,168 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.