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 +€70,576
up €70,576 (+49.6%), from €142,404 to €212,980
mainly Trade debts (+€47,973) and Depreciation (+€40,622)
- Tangible fixed assets -€40,622
down €40,622 (-24.5%), from €166,068 to €125,446
of which Land and buildings: -€32,039
- Receivables within one year +€24,123
up €24,123 (+25.3%), from €95,288 to €119,411
of which Trade receivables: +€26,088
- Trade debts +€47,973
up €47,973 (+42.5%), from €112,766 to €160,739
- Debts after one year -€29,065
down €29,065 (-14.5%), from €200,909 to €171,844
- Tax, wage and social debts +€18,659
up €18,659 (+55.8%), from €33,418 to €52,077
of which Remuneration and social security: +€9,841
- Reserves +€9,426
up €9,426 (+6.6%), from €143,191 to €152,617
of which Distributable reserves: +€9,426
- Gross operating margin -€91,891
down €91,891 (-32.8%), from €280,396 to €188,505
- Staff costs +€20,551
up €20,551 (+19.4%), from €105,712 to €126,262
- Taxes -€19,244
down €19,244 (-73.6%), from €26,158 to €6,914
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 | €542,306 | €599,551 | +€57,245 | +10.6% |
| Fixed assets | 21/28 | €166,068 | €125,446 | -€40,622 | -24.5% |
| Tangible fixed assets | 22/27 | €166,068 | €125,446 | -€40,622 | -24.5% |
| Land and buildings | 22 | €131,256 | €99,217 | -€32,039 | -24.4% |
| Plant, machinery and equipment | 23 | €34,812 | €26,230 | -€8,583 | -24.7% |
| Current assets | 29/58 | €376,238 | €474,105 | +€97,867 | +26.0% |
| Stocks and contracts in progress | 3 | €137,654 | €139,602 | +€1,948 | +1.4% |
| Stocks | 30/36 | €137,654 | €139,602 | +€1,948 | +1.4% |
| Amounts receivable within one year | 40/41 | €95,288 | €119,411 | +€24,123 | +25.3% |
| Trade receivables | 40 | €88,657 | €114,745 | +€26,088 | +29.4% |
| Other amounts receivable | 41 | €6,631 | €4,666 | -€1,965 | -29.6% |
| Cash at bank and in hand | 54/58 | €142,404 | €212,980 | +€70,576 | +49.6% |
| Deferred charges and accrued income | 490/1 | €892 | €2,111 | +€1,220 | +137% |
| Total equity and liabilities | 10/49 | €542,306 | €599,551 | +€57,245 | +10.6% |
| Equity | 10/15 | €161,791 | €171,217 | +€9,426 | +5.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €143,191 | €152,617 | +€9,426 | +6.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €12,859 | €12,859 | = | 0.0% |
| Distributable reserves | 133 | €128,472 | €137,898 | +€9,426 | +7.3% |
| Amounts payable | 17/49 | €380,515 | €428,334 | +€47,819 | +12.6% |
| Amounts payable after more than one year | 17 | €200,909 | €171,844 | -€29,065 | -14.5% |
| Financial debts | 170/4 | €200,909 | €171,844 | -€29,065 | -14.5% |
| Amounts payable within one year | 42/48 | €179,606 | €256,490 | +€76,884 | +42.8% |
| Current portion of amounts payable after more than one year | 42 | €19,069 | €24,207 | +€5,138 | +26.9% |
| Trade debts | 44 | €112,766 | €160,739 | +€47,973 | +42.5% |
| Suppliers | 440/4 | €112,766 | €160,739 | +€47,973 | +42.5% |
| Taxes, remuneration and social security | 45 | €33,418 | €52,077 | +€18,659 | +55.8% |
| Taxes | 450/3 | €21,248 | €30,066 | +€8,818 | +41.5% |
| Remuneration and social security | 454/9 | €12,170 | €22,011 | +€9,841 | +80.9% |
| Other amounts payable | 47/48 | €14,353 | €19,467 | +€5,114 | +35.6% |
| Remuneration, social security and pensions | 62 | €105,712 | €126,262 | +€20,551 | +19.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,509 | €40,622 | -€1,887 | -4.4% |
| Other operating charges | 640/8 | €1,688 | €3,168 | +€1,480 | +87.6% |
| Gross operating margin | 9900 | €280,396 | €188,505 | -€91,891 | -32.8% |
| Operating profit (loss) | 9901 | €130,487 | €18,453 | -€112,034 | -85.9% |
| Financial income | 75/76B | €25 | €71 | +€45 | +177% |
| Recurring financial income | 75 | €25 | €71 | +€45 | +177% |
| Financial charges | 65/66B | €1,901 | €2,184 | +€283 | +14.9% |
| Recurring financial charges | 65 | €1,901 | €2,184 | +€283 | +14.9% |
| Profit (loss) for the period before taxes | 9903 | €128,612 | €16,340 | -€112,272 | -87.3% |
| Income taxes | 67/77 | €26,158 | €6,914 | -€19,244 | -73.6% |
| Profit (loss) for the period | 9904 | €102,454 | €9,426 | -€93,028 | -90.8% |
| Profit (loss) for the period to be appropriated | 9905 | €102,454 | €9,426 | -€93,028 | -90.8% |
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.