DIE BOS: what changed
Two fiscal 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.
DIE BOS
Largest movements
- Receivables within one year -€73,602
down €73,602 (-65.6%), from €112,133 to €38,531
of which Other amounts receivable: -€64,839
- Cash +€47,580
up €47,580 (+28.4%), from €167,803 to €215,383
mainly Net result for the year (+€97,438) and Receivables within one year (+€73,602)
- Tangible fixed assets -€20,816
down €20,816 (-21.4%), from €97,335 to €76,519
of which Plant, machinery and equipment: -€13,485
- Trade debts -€58,712
down €58,712 (-63.1%), from €93,011 to €34,298
- Other debts +€29,873
up €29,873 (+142.3%), from €20,991 to €50,865
- Profit (loss) carried forward -€26,092
down €26,092 (-9.5%), from €273,909 to €247,818
- Debts after one year -€9,542
no longer reported in 2025 (was €9,542)
- Tax, wage and social debts +€8,616
up €8,616 (+41.7%), from €20,673 to €29,289
of which Taxes: +€4,370
- Gross operating margin +€114,528
up €114,528 (+56.7%), from €201,934 to €316,463
- Staff costs +€87,118
up €87,118 (+135.5%), from €64,306 to €151,424
- Taxes +€4,823
up €4,823 (+17.1%), from €28,179 to €33,002
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.
Cash bridge derived
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 | €439,071 | €388,406 | -€50,666 | -11.5% |
| Fixed assets | 21/28 | €99,672 | €78,456 | -€21,216 | -21.3% |
| Intangible fixed assets | 21 | €2,337 | €1,937 | -€400 | -17.1% |
| Tangible fixed assets | 22/27 | €97,335 | €76,519 | -€20,816 | -21.4% |
| Plant, machinery and equipment | 23 | €38,821 | €25,336 | -€13,485 | -34.7% |
| Furniture and vehicles | 24 | €28,421 | €16,981 | -€11,440 | -40.3% |
| Other tangible fixed assets | 26 | €30,093 | €34,201 | +€4,108 | +13.7% |
| Current assets | 29/58 | €339,399 | €309,950 | -€29,450 | -8.7% |
| Stocks and contracts in progress | 3 | €11,564 | €9,268 | -€2,295 | -19.8% |
| Stocks | 30/36 | €11,564 | €9,268 | -€2,295 | -19.8% |
| Amounts receivable within one year | 40/41 | €112,133 | €38,531 | -€73,602 | -65.6% |
| Trade receivables | 40 | €16,149 | €7,387 | -€8,763 | -54.3% |
| Other amounts receivable | 41 | €95,984 | €31,145 | -€64,839 | -67.6% |
| Current investments | 50/53 | €42,887 | €42,887 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €167,803 | €215,383 | +€47,580 | +28.4% |
| Deferred charges and accrued income | 490/1 | €5,013 | €3,880 | -€1,133 | -22.6% |
| Total equity and liabilities | 10/49 | €439,071 | €388,406 | -€50,666 | -11.5% |
| Equity | 10/15 | €283,909 | €257,818 | -€26,092 | -9.2% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €273,909 | €247,818 | -€26,092 | -9.5% |
| Amounts payable | 17/49 | €155,162 | €130,588 | -€24,574 | -15.8% |
| Amounts payable after more than one year | 17 | €9,542 | - | -€9,542 | |
| Financial debts | 170/4 | €9,542 | - | -€9,542 | |
| Amounts payable within one year | 42/48 | €145,620 | €129,756 | -€15,864 | -10.9% |
| Current portion of amounts payable after more than one year | 42 | €9,395 | €9,542 | +€147 | +1.6% |
| Trade debts | 44 | €93,011 | €34,298 | -€58,712 | -63.1% |
| Suppliers | 440/4 | €93,011 | €34,298 | -€58,712 | -63.1% |
| Advances received on contracts in progress | 46 | €1,550 | €5,762 | +€4,212 | +271.8% |
| Taxes, remuneration and social security | 45 | €20,673 | €29,289 | +€8,616 | +41.7% |
| Taxes | 450/3 | €8,832 | €13,202 | +€4,370 | +49.5% |
| Remuneration and social security | 454/9 | €11,841 | €16,087 | +€4,246 | +35.9% |
| Other amounts payable | 47/48 | €20,991 | €50,865 | +€29,873 | +142.3% |
| Accrued charges and deferred income | 492/3 | - | €833 | +€833 | |
| Non-recurring operating income | 76A | - | €4,000 | +€4,000 | |
| Remuneration, social security and pensions | 62 | €64,306 | €151,424 | +€87,118 | +135.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,687 | €32,134 | +€1,447 | +4.7% |
| Other operating charges | 640/8 | €2,189 | €2,441 | +€251 | +11.5% |
| Gross operating margin | 9900 | €201,934 | €316,463 | +€114,528 | +56.7% |
| Operating profit (loss) | 9901 | €104,752 | €130,464 | +€25,712 | +24.5% |
| Financial income | 75/76B | €4,987 | €3,489 | -€1,499 | -30.0% |
| Recurring financial income | 75 | €4,987 | €3,489 | -€1,499 | -30.0% |
| Financial charges | 65/66B | €3,244 | €3,513 | +€269 | +8.3% |
| Recurring financial charges | 65 | €3,244 | €3,513 | +€269 | +8.3% |
| Profit (loss) for the period before taxes | 9903 | €106,495 | €130,439 | +€23,944 | +22.5% |
| Income taxes | 67/77 | €28,179 | €33,002 | +€4,823 | +17.1% |
| Profit (loss) for the period | 9904 | €78,316 | €97,438 | +€19,121 | +24.4% |
| Profit (loss) for the period to be appropriated | 9905 | €78,316 | €97,438 | +€19,121 | +24.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.