De Bosschere M. Management: 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 Bosschere M. Management
Largest movements
- Cash -€18,046
down €18,046 (-81.1%), from €22,259 to €4,213
mainly Receivables within one year (-€16,450) and Tax, wage and social debts (-€8,040)
- Receivables within one year +€16,450
up €16,450 (+272%), from €6,050 to €22,500
of which Other amounts receivable: +€16,450
- Deferred charges and accrued income -€2,658
down €2,658 (-91.6%), from €2,901 to €242
- Tax, wage and social debts -€8,040
down €8,040 (-99.3%), from €8,097 to €57
of which Taxes: -€5,790
- Reserves +€3,808
up €3,808 (+20.0%), from €19,072 to €22,879
- Gross operating margin -€8,982
down €8,982 (-58.3%), from €15,401 to €6,419
- Taxes -€1,082
down €1,082 (-35.4%), from €3,057 to €1,974
- Depreciation -€227
down €227 (-100%), from €227 to €0
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 | €31,210 | €26,956 | -€4,254 | -13.6% |
| Formation expenses | 20 | €0 | - | = | |
| Current assets | 29/58 | €31,210 | €26,956 | -€4,254 | -13.6% |
| Amounts receivable within one year | 40/41 | €6,050 | €22,500 | +€16,450 | +272% |
| Trade receivables | 40 | €6,050 | €6,050 | = | 0.0% |
| Other amounts receivable | 41 | - | €16,450 | +€16,450 | |
| Cash at bank and in hand | 54/58 | €22,259 | €4,213 | -€18,046 | -81.1% |
| Deferred charges and accrued income | 490/1 | €2,901 | €242 | -€2,658 | -91.6% |
| Total equity and liabilities | 10/49 | €31,210 | €26,956 | -€4,254 | -13.6% |
| Equity | 10/15 | €19,172 | €22,979 | +€3,808 | +19.9% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €19,072 | €22,879 | +€3,808 | +20.0% |
| Distributable reserves | 133 | €19,072 | €22,879 | +€3,808 | +20.0% |
| Amounts payable | 17/49 | €12,038 | €3,977 | -€8,061 | -67.0% |
| Amounts payable within one year | 42/48 | €11,986 | €3,977 | -€8,009 | -66.8% |
| Trade debts | 44 | €399 | €529 | +€131 | +32.8% |
| Suppliers | 440/4 | €399 | €529 | +€131 | +32.8% |
| Taxes, remuneration and social security | 45 | €8,097 | €57 | -€8,040 | -99.3% |
| Taxes | 450/3 | €5,847 | €57 | -€5,790 | -99.0% |
| Remuneration and social security | 454/9 | €2,250 | €0 | -€2,250 | -100% |
| Other amounts payable | 47/48 | €3,491 | €3,391 | -€100 | -2.9% |
| Accrued charges and deferred income | 492/3 | €52 | €0 | -€52 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €227 | €0 | -€227 | -100% |
| Other operating charges | 640/8 | €387 | €428 | +€41 | +10.6% |
| Gross operating margin | 9900 | €15,401 | €6,419 | -€8,982 | -58.3% |
| Operating profit (loss) | 9901 | €14,787 | €5,991 | -€8,796 | -59.5% |
| Financial charges | 65/66B | €150 | €209 | +€59 | +39.5% |
| Recurring financial charges | 65 | €150 | €209 | +€59 | +39.5% |
| Profit (loss) for the period before taxes | 9903 | €14,637 | €5,782 | -€8,855 | -60.5% |
| Income taxes | 67/77 | €3,057 | €1,974 | -€1,082 | -35.4% |
| Profit (loss) for the period | 9904 | €11,580 | €3,808 | -€7,773 | -67.1% |
| Profit (loss) for the period to be appropriated | 9905 | €11,580 | €3,808 | -€7,773 | -67.1% |
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 28 October 2026 via checked.be.