DE BOSHOEVE: 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.
DE BOSHOEVE
Largest movements
- Current investments +€100,000
up €100,000 (+18.2%), from €550,163 to €650,163
- Cash -€93,979
down €93,979 (-60.2%), from €156,210 to €62,231
mainly Current investments (-€100,000) and Net result for the year (-€1,608)
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin -€61,698
down €61,698 (-98.7%), from €62,498 to €800
- Depreciation -€27,735
down €27,735 (-76.6%), from €36,207 to €8,472
- Taxes -€9,658
down €9,658 (-100.0%), from €9,658 to €0
- Financial charges -€1,166
down €1,166 (-33.3%), from €3,498 to €2,333
- Other operating charges -€1,093
down €1,093 (-41.5%), from €2,633 to €1,540
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 | €1,184,328 | €1,181,312 | -€3,016 | -0.3% |
| Fixed assets | 21/28 | €434,227 | €425,755 | -€8,472 | -2.0% |
| Tangible fixed assets | 22/27 | €434,227 | €425,755 | -€8,472 | -2.0% |
| Land and buildings | 22 | €434,227 | €425,755 | -€8,472 | -2.0% |
| Current assets | 29/58 | €750,101 | €755,557 | +€5,456 | +0.7% |
| Amounts receivable within one year | 40/41 | €42,604 | €43,163 | +€560 | +1.3% |
| Trade receivables | 40 | €3,572 | €3,457 | -€116 | -3.2% |
| Other amounts receivable | 41 | €39,031 | €39,707 | +€675 | +1.7% |
| Current investments | 50/53 | €550,163 | €650,163 | +€100,000 | +18.2% |
| Cash at bank and in hand | 54/58 | €156,210 | €62,231 | -€93,979 | -60.2% |
| Deferred charges and accrued income | 490/1 | €1,125 | €0 | -€1,125 | -100.0% |
| Total equity and liabilities | 10/49 | €1,184,328 | €1,181,312 | -€3,016 | -0.3% |
| Equity | 10/15 | €653,981 | €652,373 | -€1,608 | -0.2% |
| Contributions | 10/11 | €469,297 | €469,297 | = | 0.0% |
| Reserves | 13 | €184,683 | €183,076 | -€1,608 | -0.9% |
| Non-distributable reserves | 130/1 | €46,930 | €46,930 | = | 0.0% |
| Reserves not available under the articles | 1311 | €46,930 | €46,930 | = | 0.0% |
| Distributable reserves | 133 | €137,754 | €136,146 | -€1,608 | -1.2% |
| Amounts payable | 17/49 | €530,347 | €528,939 | -€1,408 | -0.3% |
| Amounts payable within one year | 42/48 | €528,932 | €528,939 | +€7 | 0.0% |
| Trade debts | 44 | €121 | €128 | +€7 | +5.8% |
| Suppliers | 440/4 | €121 | €128 | +€7 | +5.8% |
| Taxes, remuneration and social security | 45 | €8,637 | €8,637 | = | 0.0% |
| Taxes | 450/3 | €8,637 | €8,637 | = | 0.0% |
| Other amounts payable | 47/48 | €520,174 | €520,174 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €1,415 | €0 | -€1,415 | -100.0% |
| Non-recurring operating income | 76A | €68,308 | - | -€68,308 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,207 | €8,472 | -€27,735 | -76.6% |
| Other operating charges | 640/8 | €2,633 | €1,540 | -€1,093 | -41.5% |
| Gross operating margin | 9900 | €62,498 | €800 | -€61,698 | -98.7% |
| Operating profit (loss) | 9901 | €23,657 | -€9,212 | -€32,869 | |
| Financial income | 75/76B | €10,185 | €9,937 | -€248 | -2.4% |
| Recurring financial income | 75 | €10,185 | €9,937 | -€248 | -2.4% |
| Financial charges | 65/66B | €3,498 | €2,333 | -€1,166 | -33.3% |
| Recurring financial charges | 65 | €3,498 | €2,333 | -€1,166 | -33.3% |
| Profit (loss) for the period before taxes | 9903 | €30,344 | -€1,608 | -€31,952 | |
| Income taxes | 67/77 | €9,658 | €0 | -€9,658 | -100.0% |
| Profit (loss) for the period | 9904 | €20,686 | -€1,608 | -€22,294 | |
| Profit (loss) for the period to be appropriated | 9905 | €20,686 | -€1,608 | -€22,294 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.