DE BOSSEN: 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 BOSSEN
Largest movements
- Cash +€79,795
up €79,795 (+24.6%), from €324,180 to €403,975
mainly Net result for the year (+€90,762) and Other debts (+€76,922)
- Receivables within one year -€15,809
down €15,809 (-37.5%), from €42,104 to €26,295
of which Other amounts receivable: -€20,315
- Other debts +€76,922
up €76,922 (+132%), from €58,224 to €135,146
- Trade debts -€32,199
down €32,199 (-81.9%), from €39,323 to €7,124
- Tax, wage and social debts +€31,731
up €31,731 (+37.0%), from €85,677 to €117,409
of which Taxes: +€29,393
- Debts after one year -€23,348
down €23,348 (-15.3%), from €153,022 to €129,674
- Reserves +€13,292
up €13,292 (+5.0%), from €266,065 to €279,357
- Gross operating margin +€187,342
up €187,342 (+40.5%), from €463,002 to €650,344
- Staff costs +€105,949
up €105,949 (+30.7%), from €345,076 to €451,026
- Other operating charges -€47,117
down €47,117 (-86.1%), from €54,738 to €7,620
- Taxes +€40,049
up €40,049 (+1,742%), from €2,299 to €42,348
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 | €739,770 | €807,240 | +€67,469 | +9.1% |
| Fixed assets | 21/28 | €367,698 | €375,030 | +€7,331 | +2.0% |
| Tangible fixed assets | 22/27 | €367,648 | €374,980 | +€7,331 | +2.0% |
| Land and buildings | 22 | €305,212 | €306,914 | +€1,702 | +0.6% |
| Plant, machinery and equipment | 23 | €38,209 | €53,785 | +€15,576 | +40.8% |
| Furniture and vehicles | 24 | €24,227 | €14,281 | -€9,946 | -41.1% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €372,072 | €432,210 | +€60,138 | +16.2% |
| Stocks and contracts in progress | 3 | €5,788 | €1,940 | -€3,848 | -66.5% |
| Stocks | 30/36 | €5,788 | €1,940 | -€3,848 | -66.5% |
| Amounts receivable within one year | 40/41 | €42,104 | €26,295 | -€15,809 | -37.5% |
| Trade receivables | 40 | €5,383 | €9,888 | +€4,506 | +83.7% |
| Other amounts receivable | 41 | €36,722 | €16,407 | -€20,315 | -55.3% |
| Cash at bank and in hand | 54/58 | €324,180 | €403,975 | +€79,795 | +24.6% |
| Total equity and liabilities | 10/49 | €739,770 | €807,240 | +€67,469 | +9.1% |
| Equity | 10/15 | €381,248 | €394,540 | +€13,292 | +3.5% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Reserves | 13 | €266,065 | €279,357 | +€13,292 | +5.0% |
| Distributable reserves | 133 | €266,065 | €279,357 | +€13,292 | +5.0% |
| Profit (loss) carried forward | 14 | €107,123 | €107,123 | = | 0.0% |
| Amounts payable | 17/49 | €358,523 | €412,700 | +€54,178 | +15.1% |
| Amounts payable after more than one year | 17 | €153,022 | €129,674 | -€23,348 | -15.3% |
| Financial debts | 170/4 | €153,022 | €129,674 | -€23,348 | -15.3% |
| Amounts payable within one year | 42/48 | €205,501 | €283,026 | +€77,525 | +37.7% |
| Current portion of amounts payable after more than one year | 42 | €22,277 | €23,348 | +€1,071 | +4.8% |
| Trade debts | 44 | €39,323 | €7,124 | -€32,199 | -81.9% |
| Suppliers | 440/4 | €39,323 | €7,124 | -€32,199 | -81.9% |
| Taxes, remuneration and social security | 45 | €85,677 | €117,409 | +€31,731 | +37.0% |
| Taxes | 450/3 | €1,262 | €30,655 | +€29,393 | +2,330% |
| Remuneration and social security | 454/9 | €84,415 | €86,754 | +€2,338 | +2.8% |
| Other amounts payable | 47/48 | €58,224 | €135,146 | +€76,922 | +132% |
| Remuneration, social security and pensions | 62 | €345,076 | €451,026 | +€105,949 | +30.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €49,185 | €52,081 | +€2,896 | +5.9% |
| Other operating charges | 640/8 | €54,738 | €7,620 | -€47,117 | -86.1% |
| Gross operating margin | 9900 | €463,002 | €650,344 | +€187,342 | +40.5% |
| Operating profit (loss) | 9901 | €14,004 | €139,618 | +€125,614 | +897% |
| Financial income | 75/76B | €2,241 | €2,309 | +€68 | +3.0% |
| Recurring financial income | 75 | €2,241 | €2,309 | +€68 | +3.0% |
| Financial charges | 65/66B | €9,648 | €8,817 | -€831 | -8.6% |
| Recurring financial charges | 65 | €9,648 | €8,817 | -€831 | -8.6% |
| Profit (loss) for the period before taxes | 9903 | €6,597 | €133,110 | +€126,513 | +1,918% |
| Income taxes | 67/77 | €2,299 | €42,348 | +€40,049 | +1,742% |
| Profit (loss) for the period | 9904 | €4,298 | €90,762 | +€86,464 | +2,012% |
| Profit (loss) for the period to be appropriated | 9905 | €4,298 | €90,762 | +€86,464 | +2,012% |
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 18 October 2026 via checked.be.