DR.BOSSENS LEON: 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.
DR.BOSSENS LEON
Largest movements
- Cash +€72,521
up €72,521 (+24.9%), from €291,440 to €363,961
mainly Net result for the year (+€80,050) and Depreciation (+€8,575)
- Tangible fixed assets -€8,575
down €8,575 (-25.1%), from €34,106 to €25,531
- Reserves +€80,050
up €80,050 (+31.0%), from €258,062 to €338,112
of which Distributable reserves: +€80,050
- Other debts -€13,794
down €13,794 (-39.6%), from €34,806 to €21,013
- Gross operating margin -€15,395
down €15,395 (-12.7%), from €120,866 to €105,471
- Financial income +€3,651
up €3,651 (+31.7%), from €11,523 to €15,173
- Taxes -€3,471
down €3,471 (-10.8%), from €32,264 to €28,792
- Financial charges -€3,011
down €3,011 (-57.3%), from €5,254 to €2,243
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 | €457,658 | €521,196 | +€63,538 | +13.9% |
| Fixed assets | 21/28 | €34,106 | €25,531 | -€8,575 | -25.1% |
| Tangible fixed assets | 22/27 | €34,106 | €25,531 | -€8,575 | -25.1% |
| Furniture and vehicles | 24 | €34,106 | €25,531 | -€8,575 | -25.1% |
| Current assets | 29/58 | €423,552 | €495,664 | +€72,112 | +17.0% |
| Amounts receivable within one year | 40/41 | €2,567 | €2,260 | -€307 | -12.0% |
| Trade receivables | 40 | €2,567 | €1,501 | -€1,066 | -41.5% |
| Other amounts receivable | 41 | - | €759 | +€759 | |
| Current investments | 50/53 | €127,311 | €127,311 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €291,440 | €363,961 | +€72,521 | +24.9% |
| Deferred charges and accrued income | 490/1 | €2,234 | €2,133 | -€101 | -4.5% |
| Total equity and liabilities | 10/49 | €457,658 | €521,196 | +€63,538 | +13.9% |
| Equity | 10/15 | €410,062 | €490,112 | +€80,050 | +19.5% |
| Contributions | 10/11 | €152,000 | €152,000 | = | 0.0% |
| Reserves | 13 | €258,062 | €338,112 | +€80,050 | +31.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €258,062 | €338,112 | +€80,050 | +31.0% |
| Amounts payable | 17/49 | €47,596 | €31,084 | -€16,513 | -34.7% |
| Amounts payable within one year | 42/48 | €45,765 | €29,700 | -€16,064 | -35.1% |
| Trade debts | 44 | €2,267 | €188 | -€2,079 | -91.7% |
| Suppliers | 440/4 | €2,267 | €188 | -€2,079 | -91.7% |
| Taxes, remuneration and social security | 45 | €8,692 | €8,500 | -€192 | -2.2% |
| Taxes | 450/3 | €8,692 | €8,500 | -€192 | -2.2% |
| Other amounts payable | 47/48 | €34,806 | €21,013 | -€13,794 | -39.6% |
| Accrued charges and deferred income | 492/3 | €1,831 | €1,383 | -€448 | -24.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,575 | €8,575 | = | 0.0% |
| Other operating charges | 640/8 | €1,360 | €985 | -€375 | -27.6% |
| Gross operating margin | 9900 | €120,866 | €105,471 | -€15,395 | -12.7% |
| Operating profit (loss) | 9901 | €110,932 | €95,912 | -€15,020 | -13.5% |
| Financial income | 75/76B | €11,523 | €15,173 | +€3,651 | +31.7% |
| Recurring financial income | 75 | €11,523 | €15,173 | +€3,651 | +31.7% |
| Financial charges | 65/66B | €5,254 | €2,243 | -€3,011 | -57.3% |
| Recurring financial charges | 65 | €5,254 | €2,243 | -€3,011 | -57.3% |
| Profit (loss) for the period before taxes | 9903 | €117,200 | €108,842 | -€8,358 | -7.1% |
| Income taxes | 67/77 | €32,264 | €28,792 | -€3,471 | -10.8% |
| Profit (loss) for the period | 9904 | €84,937 | €80,050 | -€4,887 | -5.8% |
| Profit (loss) for the period to be appropriated | 9905 | €84,937 | €80,050 | -€4,887 | -5.8% |
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.