Dr. J. Bosiers: 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. J. Bosiers
Largest movements
- Cash +€7,841
up €7,841 (+523%), from €1,500 to €9,341
mainly Other debts (+€5,201) and Depreciation (+€2,888)
- Formation expenses -€2,888
down €2,888 (-100%), from €2,888 to €0
- Other debts +€5,201
up €5,201 (+447%), from €1,164 to €6,365
- Trade debts -€1,407
down €1,407 (-77.5%), from €1,815 to €408
- Tax, wage and social debts +€714
new in 2025: €714
- Reserves +€354
new in 2025: €354
- Gross operating margin +€3,566
new in 2025: €3,566
- Depreciation +€2,797
up €2,797 (+3,071%), from €91 to €2,888
- Other operating charges +€120
new in 2025: €120
- Taxes +€114
new in 2025: €114
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 | €4,388 | €9,341 | +€4,954 | +113% |
| Formation expenses | 20 | €2,888 | €0 | -€2,888 | -100% |
| Current assets | 29/58 | €1,500 | €9,341 | +€7,841 | +523% |
| Cash at bank and in hand | 54/58 | €1,500 | €9,341 | +€7,841 | +523% |
| Total equity and liabilities | 10/49 | €4,388 | €9,341 | +€4,954 | +113% |
| Equity | 10/15 | €1,409 | €1,854 | +€445 | +31.6% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | - | €354 | +€354 | |
| Distributable reserves | 133 | - | €354 | +€354 | |
| Profit (loss) carried forward | 14 | -€91 | €0 | +€91 | |
| Amounts payable | 17/49 | €2,979 | €7,487 | +€4,508 | +151% |
| Amounts payable within one year | 42/48 | €2,979 | €7,487 | +€4,508 | +151% |
| Trade debts | 44 | €1,815 | €408 | -€1,407 | -77.5% |
| Suppliers | 440/4 | €1,815 | €408 | -€1,407 | -77.5% |
| Taxes, remuneration and social security | 45 | - | €714 | +€714 | |
| Taxes | 450/3 | - | €714 | +€714 | |
| Other amounts payable | 47/48 | €1,164 | €6,365 | +€5,201 | +447% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €91 | €2,888 | +€2,797 | +3,071% |
| Other operating charges | 640/8 | - | €120 | +€120 | |
| Gross operating margin | 9900 | - | €3,566 | +€3,566 | |
| Operating profit (loss) | 9901 | -€91 | €559 | +€650 | |
| Profit (loss) for the period before taxes | 9903 | -€91 | €559 | +€650 | |
| Income taxes | 67/77 | - | €114 | +€114 | |
| Profit (loss) for the period | 9904 | -€91 | €445 | +€536 | |
| Profit (loss) for the period to be appropriated | 9905 | -€91 | €445 | +€536 |
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.