DE BOSMOLENS: 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 BOSMOLENS
Largest movements
- Cash -€428,400
down €428,400 (-70.6%), from €606,622 to €178,222
mainly Current investments (-€347,379) and Contributions, distributions and other (-€186,002)
- Current investments +€347,379
up €347,379 (+16.7%), from €2.1m to €2.4m
- Receivables within one year -€30,025
down €30,025 (-60.3%), from €49,824 to €19,799
of which Other amounts receivable: -€29,434
- Other debts -€80,943
down €80,943 (-9.2%), from €883,680 to €802,737
- Reserves -€37,300
down €37,300 (-3.1%), from €1.2m to €1.2m
of which Distributable reserves: -€37,300
- Taxes +€39,548
up €39,548 (+72.3%), from €54,688 to €94,236
- Gross operating margin +€9,720
up €9,720 (+2.9%), from €336,718 to €346,438
- Staff costs -€8,232
down €8,232 (-9.0%), from €91,856 to €83,624
- Financial charges -€6,927
down €6,927 (-11.7%), from €58,960 to €52,033
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 | €2,836,917 | €2,711,447 | -€125,470 | -4.4% |
| Fixed assets | 21/28 | €61,494 | €41,858 | -€19,636 | -31.9% |
| Tangible fixed assets | 22/27 | €57,224 | €37,588 | -€19,636 | -34.3% |
| Land and buildings | 22 | €41,686 | €32,215 | -€9,471 | -22.7% |
| Plant, machinery and equipment | 23 | €8,666 | €5,373 | -€3,293 | -38.0% |
| Furniture and vehicles | 24 | €6,872 | - | -€6,872 | |
| Financial fixed assets | 28 | €4,270 | €4,270 | = | 0.0% |
| Current assets | 29/58 | €2,775,423 | €2,669,589 | -€105,834 | -3.8% |
| Stocks and contracts in progress | 3 | €37,895 | €38,542 | +€647 | +1.7% |
| Stocks | 30/36 | €37,895 | €38,542 | +€647 | +1.7% |
| Amounts receivable within one year | 40/41 | €49,824 | €19,799 | -€30,025 | -60.3% |
| Trade receivables | 40 | €17,549 | €16,958 | -€591 | -3.4% |
| Other amounts receivable | 41 | €32,275 | €2,841 | -€29,434 | -91.2% |
| Current investments | 50/53 | €2,077,378 | €2,424,757 | +€347,379 | +16.7% |
| Cash at bank and in hand | 54/58 | €606,622 | €178,222 | -€428,400 | -70.6% |
| Deferred charges and accrued income | 490/1 | €3,704 | €8,269 | +€4,565 | +123% |
| Total equity and liabilities | 10/49 | €2,836,917 | €2,711,447 | -€125,470 | -4.4% |
| Equity | 10/15 | €1,789,503 | €1,752,203 | -€37,300 | -2.1% |
| Contributions | 10/11 | €564,789 | €564,789 | = | 0.0% |
| Reserves | 13 | €1,202,242 | €1,164,942 | -€37,300 | -3.1% |
| Non-distributable reserves | 130/1 | €56,478 | €56,478 | = | 0.0% |
| Other | 1319 | €56,478 | €56,478 | = | 0.0% |
| Distributable reserves | 133 | €1,145,764 | €1,108,464 | -€37,300 | -3.3% |
| Profit (loss) carried forward | 14 | €22,472 | €22,472 | = | 0.0% |
| Amounts payable | 17/49 | €1,047,414 | €959,244 | -€88,170 | -8.4% |
| Amounts payable within one year | 42/48 | €988,484 | €906,769 | -€81,715 | -8.3% |
| Financial debts | 43 | €33 | - | -€33 | |
| Credit institutions | 430/8 | €33 | - | -€33 | |
| Trade debts | 44 | €76,935 | €84,091 | +€7,156 | +9.3% |
| Suppliers | 440/4 | €76,935 | €84,091 | +€7,156 | +9.3% |
| Taxes, remuneration and social security | 45 | €27,836 | €19,941 | -€7,895 | -28.4% |
| Taxes | 450/3 | €18,299 | €14,870 | -€3,429 | -18.7% |
| Remuneration and social security | 454/9 | €9,537 | €5,071 | -€4,466 | -46.8% |
| Other amounts payable | 47/48 | €883,680 | €802,737 | -€80,943 | -9.2% |
| Accrued charges and deferred income | 492/3 | €58,930 | €52,475 | -€6,455 | -11.0% |
| Remuneration, social security and pensions | 62 | €91,856 | €83,624 | -€8,232 | -9.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,409 | €19,636 | -€773 | -3.8% |
| Other operating charges | 640/8 | €7,491 | €5,795 | -€1,696 | -22.6% |
| Non-recurring operating charges | 66A | €406 | €63 | -€343 | -84.5% |
| Gross operating margin | 9900 | €336,718 | €346,438 | +€9,720 | +2.9% |
| Operating profit (loss) | 9901 | €216,556 | €237,320 | +€20,764 | +9.6% |
| Financial income | 75/76B | €57,582 | €57,651 | +€69 | +0.1% |
| Recurring financial income | 75 | €57,582 | €57,651 | +€69 | +0.1% |
| Financial charges | 65/66B | €58,960 | €52,033 | -€6,927 | -11.7% |
| Recurring financial charges | 65 | €58,960 | €52,033 | -€6,927 | -11.7% |
| Profit (loss) for the period before taxes | 9903 | €215,178 | €242,938 | +€27,760 | +12.9% |
| Income taxes | 67/77 | €54,688 | €94,236 | +€39,548 | +72.3% |
| Profit (loss) for the period | 9904 | €160,490 | €148,702 | -€11,788 | -7.3% |
| Profit (loss) for the period to be appropriated | 9905 | €160,490 | €148,702 | -€11,788 | -7.3% |
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 29 October 2026 via checked.be.