DE BOSS CONSTRUCTION: 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 BOSS CONSTRUCTION
Largest movements
- Receivables within one year +€31,059
up €31,059 (+49.2%), from €63,151 to €94,210
of which Trade receivables: +€31,018
- Tangible fixed assets -€6,388
down €6,388 (-28.5%), from €22,440 to €16,052
of which Leasing and similar rights: -€4,000
- Cash +€4,065
up €4,065 (+31.0%), from €13,129 to €17,194
mainly Other debts (+€59,710) and Net result for the year (+€14,152)
- Other debts +€59,710
up €59,710 (+598%), from €9,991 to €69,701
- Profit (loss) carried forward -€35,848
down €35,848 (-71.3%), from €50,294 to €14,446
- Trade debts +€8,067
up €8,067 (+40.3%), from €20,026 to €28,093
- Debts after one year -€4,082
down €4,082 (-41.3%), from €9,888 to €5,806
- Gross operating margin +€25,612
up €25,612 (+289%), from €8,858 to €34,470
- Other operating charges +€4,200
up €4,200 (+245%), from €1,714 to €5,914
- Taxes +€4,006
up €4,006 (+573%), from €699 to €4,705
- Financial charges -€1,815
down €1,815 (-55.6%), from €3,267 to €1,452
- Depreciation +€1,727
up €1,727 (+26.5%), from €6,520 to €8,248
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 | €98,839 | €127,846 | +€29,007 | +29.3% |
| Fixed assets | 21/28 | €22,440 | €16,052 | -€6,388 | -28.5% |
| Tangible fixed assets | 22/27 | €22,440 | €16,052 | -€6,388 | -28.5% |
| Plant, machinery and equipment | 23 | €2,553 | €1,788 | -€765 | -30.0% |
| Furniture and vehicles | 24 | €6,576 | €4,953 | -€1,623 | -24.7% |
| Leasing and similar rights | 25 | €13,311 | €9,311 | -€4,000 | -30.0% |
| Current assets | 29/58 | €76,399 | €111,794 | +€35,396 | +46.3% |
| Amounts receivable within one year | 40/41 | €63,151 | €94,210 | +€31,059 | +49.2% |
| Trade receivables | 40 | €49,152 | €80,170 | +€31,018 | +63.1% |
| Other amounts receivable | 41 | €13,999 | €14,040 | +€41 | +0.3% |
| Cash at bank and in hand | 54/58 | €13,129 | €17,194 | +€4,065 | +31.0% |
| Deferred charges and accrued income | 490/1 | €118 | €390 | +€272 | +230% |
| Total equity and liabilities | 10/49 | €98,839 | €127,846 | +€29,007 | +29.3% |
| Equity | 10/15 | €55,294 | €19,446 | -€35,848 | -64.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €50,294 | €14,446 | -€35,848 | -71.3% |
| Amounts payable | 17/49 | €43,545 | €108,400 | +€64,856 | +149% |
| Amounts payable after more than one year | 17 | €9,888 | €5,806 | -€4,082 | -41.3% |
| Financial debts | 170/4 | €9,888 | €5,806 | -€4,082 | -41.3% |
| Amounts payable within one year | 42/48 | €33,657 | €102,594 | +€68,938 | +205% |
| Current portion of amounts payable after more than one year | 42 | €3,640 | €4,082 | +€442 | +12.1% |
| Trade debts | 44 | €20,026 | €28,093 | +€8,067 | +40.3% |
| Suppliers | 440/4 | €20,026 | €28,093 | +€8,067 | +40.3% |
| Taxes, remuneration and social security | 45 | - | €718 | +€718 | |
| Taxes | 450/3 | - | €718 | +€718 | |
| Other amounts payable | 47/48 | €9,991 | €69,701 | +€59,710 | +598% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,520 | €8,248 | +€1,727 | +26.5% |
| Other operating charges | 640/8 | €1,714 | €5,914 | +€4,200 | +245% |
| Gross operating margin | 9900 | €8,858 | €34,470 | +€25,612 | +289% |
| Operating profit (loss) | 9901 | €623 | €20,308 | +€19,685 | +3,158% |
| Financial charges | 65/66B | €3,267 | €1,452 | -€1,815 | -55.6% |
| Recurring financial charges | 65 | €3,267 | €1,452 | -€1,815 | -55.6% |
| Profit (loss) for the period before taxes | 9903 | -€2,644 | €18,856 | +€21,500 | |
| Income taxes | 67/77 | €699 | €4,705 | +€4,006 | +573% |
| Profit (loss) for the period | 9904 | -€3,342 | €14,152 | +€17,494 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,342 | €14,152 | +€17,494 |
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 30 October 2026 via checked.be.