DE BOSSCHER: 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 BOSSCHER
Largest movements
- Stocks and contracts -€5,250
down €5,250 (-67.7%), from €7,750 to €2,500
- Receivables within one year +€841
up €841 (+14.6%), from €5,775 to €6,616
- Other debts -€3,032
down €3,032 (-96.1%), from €3,154 to €122
- Tax, wage and social debts -€955
down €955 (-44.7%), from €2,135 to €1,180
- Trade debts -€504
down €504 (-22.7%), from €2,224 to €1,720
- Gross operating margin -€721
down €721 (-40.0%), from €1,802 to €1,081
- Financial charges -€595
down €595 (-86.2%), from €690 to €95
- Other operating charges +€317
up €317 (+63.7%), from €498 to €815
- Depreciation -€117
down €117 (-35.2%), from €332 to €215
- Taxes -€46
down €46 (-24.7%), from €186 to €140
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €43,484 | €38,859 | -€4,625 | -10.6% |
| Fixed assets | 21/28 | €18,652 | €18,437 | -€215 | -1.2% |
| Tangible fixed assets | 22/27 | €18,652 | €18,437 | -€215 | -1.2% |
| Land and buildings | 22 | €1,720 | €1,505 | -€215 | -12.5% |
| Furniture and vehicles | 24 | €16,932 | €16,932 | = | 0.0% |
| Current assets | 29/58 | €24,832 | €20,422 | -€4,410 | -17.8% |
| Stocks and contracts in progress | 3 | €7,750 | €2,500 | -€5,250 | -67.7% |
| Contracts in progress | 37 | €7,750 | €2,500 | -€5,250 | -67.7% |
| Amounts receivable within one year | 40/41 | €5,775 | €6,616 | +€841 | +14.6% |
| Trade receivables | 40 | €5,775 | €6,616 | +€841 | +14.6% |
| Cash at bank and in hand | 54/58 | €647 | €646 | -€1 | -0.2% |
| Deferred charges and accrued income | 490/1 | €10,660 | €10,660 | = | 0.0% |
| Total equity and liabilities | 10/49 | €43,484 | €38,859 | -€4,625 | -10.6% |
| Equity | 10/15 | €24,995 | €24,861 | -€134 | -0.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Capital | 10 | €18,592 | €18,592 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €8,452 | €8,452 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Legal reserve | 130 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,955 | €1,955 | = | 0.0% |
| Distributable reserves | 133 | €4,638 | €4,638 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,049 | -€2,183 | -€134 | -6.5% |
| Amounts payable | 17/49 | €18,489 | €13,998 | -€4,491 | -24.3% |
| Amounts payable after more than one year | 17 | €10,000 | €10,000 | = | 0.0% |
| Financial debts | 170/4 | €10,000 | €10,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €7,513 | €3,022 | -€4,491 | -59.8% |
| Trade debts | 44 | €2,224 | €1,720 | -€504 | -22.7% |
| Suppliers | 440/4 | €2,224 | €1,720 | -€504 | -22.7% |
| Taxes, remuneration and social security | 45 | €2,135 | €1,180 | -€955 | -44.7% |
| Taxes | 450/3 | €2,135 | €1,180 | -€955 | -44.7% |
| Other amounts payable | 47/48 | €3,154 | €122 | -€3,032 | -96.1% |
| Accrued charges and deferred income | 492/3 | €976 | €976 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €332 | €215 | -€117 | -35.2% |
| Other operating charges | 640/8 | €498 | €815 | +€317 | +63.7% |
| Gross operating margin | 9900 | €1,802 | €1,081 | -€721 | -40.0% |
| Operating profit (loss) | 9901 | €972 | €51 | -€921 | -94.8% |
| Financial income | 75/76B | €10 | €50 | +€40 | +400% |
| Recurring financial income | 75 | €10 | €50 | +€40 | +400% |
| Financial charges | 65/66B | €690 | €95 | -€595 | -86.2% |
| Recurring financial charges | 65 | €690 | €95 | -€595 | -86.2% |
| Profit (loss) for the period before taxes | 9903 | €292 | €6 | -€286 | -97.9% |
| Income taxes | 67/77 | €186 | €140 | -€46 | -24.7% |
| Profit (loss) for the period | 9904 | €106 | -€134 | -€240 | |
| Profit (loss) for the period to be appropriated | 9905 | €106 | -€134 | -€240 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.