DIDIER BOSSE: 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.
DIDIER BOSSE
Largest movements
- Receivables after one year -€25,000
no longer reported in 2025 (was €25,000)
- Cash -€24,918
down €24,918 (-51.9%), from €48,039 to €23,121
mainly Other debts (-€23,750) and Net result for the year (-€23,245)
- Other debts -€23,750
no longer reported in 2025 (was €23,750)
- Profit (loss) carried forward -€23,245
down €23,245, from €23,051 to -€194
- Tax, wage and social debts -€2,125
down €2,125 (-85.9%), from €2,475 to €350
of which Remuneration and social security: -€1,225
- Gross operating margin -€38,430
down €38,430, from €16,402 to -€22,029
- Taxes -€4,624
down €4,624 (-93.0%), from €4,974 to €350
- Financial income -€342
down €342 (-39.4%), from €868 to €526
- Financial charges -€328
down €328 (-66.5%), from €493 to €165
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 | €99,873 | €50,224 | -€49,649 | -49.7% |
| Current assets | 29/58 | €99,873 | €50,224 | -€49,649 | -49.7% |
| Amounts receivable after more than one year | 29 | €25,000 | - | -€25,000 | |
| Other amounts receivable | 291 | €25,000 | - | -€25,000 | |
| Amounts receivable within one year | 40/41 | €25,466 | €25,770 | +€304 | +1.2% |
| Other amounts receivable | 41 | €25,466 | €25,770 | +€304 | +1.2% |
| Cash at bank and in hand | 54/58 | €48,039 | €23,121 | -€24,918 | -51.9% |
| Deferred charges and accrued income | 490/1 | €1,368 | €1,334 | -€34 | -2.5% |
| Total equity and liabilities | 10/49 | €99,873 | €50,224 | -€49,649 | -49.7% |
| Equity | 10/15 | €72,811 | €49,566 | -€23,245 | -31.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Contributions outside capital | 11 | €12,400 | €12,400 | = | 0.0% |
| Other | 1109/19 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €37,360 | €37,360 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €35,500 | €35,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,051 | -€194 | -€23,245 | |
| Amounts payable | 17/49 | €27,061 | €658 | -€26,403 | -97.6% |
| Amounts payable within one year | 42/48 | €27,061 | €658 | -€26,403 | -97.6% |
| Trade debts | 44 | €836 | €308 | -€528 | -63.2% |
| Suppliers | 440/4 | €836 | €308 | -€528 | -63.2% |
| Taxes, remuneration and social security | 45 | €2,475 | €350 | -€2,125 | -85.9% |
| Taxes | 450/3 | €1,250 | €350 | -€900 | -72.0% |
| Remuneration and social security | 454/9 | €1,225 | - | -€1,225 | |
| Other amounts payable | 47/48 | €23,750 | - | -€23,750 | |
| Other operating charges | 640/8 | €1,357 | €1,227 | -€129 | -9.5% |
| Gross operating margin | 9900 | €16,402 | -€22,029 | -€38,430 | |
| Operating profit (loss) | 9901 | €15,045 | -€23,256 | -€38,301 | |
| Financial income | 75/76B | €868 | €526 | -€342 | -39.4% |
| Recurring financial income | 75 | €868 | €526 | -€342 | -39.4% |
| Financial charges | 65/66B | €493 | €165 | -€328 | -66.5% |
| Recurring financial charges | 65 | €493 | €165 | -€328 | -66.5% |
| Profit (loss) for the period before taxes | 9903 | €15,420 | -€22,895 | -€38,315 | |
| Income taxes | 67/77 | €4,974 | €350 | -€4,624 | -93.0% |
| Profit (loss) for the period | 9904 | €10,445 | -€23,245 | -€33,691 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,445 | -€23,245 | -€33,691 |
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 19 October 2026 via checked.be.