DE BOSKANT: 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 BOSKANT
Largest movements
- Tangible fixed assets +€365,230
up €365,230 (+8.4%), from €4.3m to €4.7m
of which Land and buildings: +€365,791
- Cash -€106,908
down €106,908 (-92.9%), from €115,093 to €8,185
mainly Investment in fixed assets (net) (-€547,677) and Net result for the year (-€44,171)
- Other debts +€339,842
up €339,842 (+23,119%), from €1,470 to €341,312
- Gross operating margin +€20,699
up €20,699 (+13.8%), from €150,030 to €170,730
- Depreciation +€16,852
up €16,852 (+10.2%), from €165,595 to €182,447
- Taxes +€3,375
new in 2025: €3,375
- Other operating charges +€2,780
up €2,780 (+10.2%), from €27,322 to €30,102
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 | €4,470,910 | €4,731,271 | +€260,361 | +5.8% |
| Fixed assets | 21/28 | €4,349,159 | €4,714,389 | +€365,230 | +8.4% |
| Tangible fixed assets | 22/27 | €4,349,159 | €4,714,389 | +€365,230 | +8.4% |
| Land and buildings | 22 | €4,345,331 | €4,711,122 | +€365,791 | +8.4% |
| Plant, machinery and equipment | 23 | €499 | €177 | -€322 | -64.5% |
| Furniture and vehicles | 24 | €3,328 | €3,089 | -€240 | -7.2% |
| Current assets | 29/58 | €121,751 | €16,882 | -€104,869 | -86.1% |
| Amounts receivable within one year | 40/41 | €369 | €298 | -€71 | -19.3% |
| Other amounts receivable | 41 | €369 | €298 | -€71 | -19.3% |
| Cash at bank and in hand | 54/58 | €115,093 | €8,185 | -€106,908 | -92.9% |
| Deferred charges and accrued income | 490/1 | €6,289 | €8,399 | +€2,110 | +33.6% |
| Total equity and liabilities | 10/49 | €4,470,910 | €4,731,271 | +€260,361 | +5.8% |
| Equity | 10/15 | €908,499 | €864,329 | -€44,171 | -4.9% |
| Contributions | 10/11 | €1,952,000 | €1,952,000 | = | 0.0% |
| Capital | 10 | €1,952,000 | €1,952,000 | = | 0.0% |
| Issued capital | 100 | €1,952,000 | €1,952,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,043,501 | -€1,087,671 | -€44,171 | -4.2% |
| Amounts payable | 17/49 | €3,562,411 | €3,866,942 | +€304,532 | +8.5% |
| Amounts payable after more than one year | 17 | €3,507,639 | €3,507,639 | = | 0.0% |
| Financial debts | 170/4 | €3,507,639 | €3,507,639 | = | 0.0% |
| Amounts payable within one year | 42/48 | €46,369 | €351,371 | +€305,002 | +658% |
| Trade debts | 44 | €44,848 | €10,059 | -€34,789 | -77.6% |
| Suppliers | 440/4 | €44,848 | €10,059 | -€34,789 | -77.6% |
| Taxes, remuneration and social security | 45 | €51 | €0 | -€51 | -100% |
| Taxes | 450/3 | €51 | €0 | -€51 | -100% |
| Other amounts payable | 47/48 | €1,470 | €341,312 | +€339,842 | +23,119% |
| Accrued charges and deferred income | 492/3 | €8,402 | €7,932 | -€470 | -5.6% |
| Non-recurring operating income | 76A | €0 | €11,498 | +€11,498 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €165,595 | €182,447 | +€16,852 | +10.2% |
| Other operating charges | 640/8 | €27,322 | €30,102 | +€2,780 | +10.2% |
| Gross operating margin | 9900 | €150,030 | €170,730 | +€20,699 | +13.8% |
| Operating profit (loss) | 9901 | -€42,887 | -€41,819 | +€1,068 | +2.5% |
| Financial income | 75/76B | €1,665 | €1,565 | -€99 | -6.0% |
| Recurring financial income | 75 | €1,665 | €1,565 | -€99 | -6.0% |
| Financial charges | 65/66B | €1,023 | €541 | -€482 | -47.1% |
| Recurring financial charges | 65 | €1,023 | €541 | -€482 | -47.1% |
| Profit (loss) for the period before taxes | 9903 | -€42,246 | -€40,795 | +€1,451 | +3.4% |
| Income taxes | 67/77 | - | €3,375 | +€3,375 | |
| Profit (loss) for the period | 9904 | -€42,246 | -€44,171 | -€1,925 | -4.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€42,246 | -€44,171 | -€1,925 | -4.6% |
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 31 October 2026 via checked.be.