ETS BOSSUT G.: 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.
ETS BOSSUT G.
Largest movements
- Cash -€81,603
down €81,603 (-40.3%), from €202,703 to €121,100
mainly Net result for the year (-€110,776) and Contributions, distributions and other (-€4,585)
- Receivables within one year -€26,186
down €26,186 (-19.8%), from €132,393 to €106,208
of which Trade receivables: -€31,912
- Stocks and contracts -€10,315
down €10,315 (-9.9%), from €103,843 to €93,528
- Profit (loss) carried forward -€115,361
down €115,361 (-173%), from -€66,815 to -€182,177
- Gross operating margin -€145,425
down €145,425 (-51.7%), from €281,169 to €135,744
- Staff costs +€53,051
up €53,051 (+27.8%), from €190,620 to €243,671
- Taxes -€5,326
down €5,326 (-97.4%), from €5,467 to €141
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 | €440,719 | €321,013 | -€119,706 | -27.2% |
| Fixed assets | 21/28 | €53 | - | -€53 | |
| Tangible fixed assets | 22/27 | €53 | - | -€53 | |
| Plant, machinery and equipment | 23 | €53 | - | -€53 | |
| Current assets | 29/58 | €440,666 | €321,013 | -€119,653 | -27.2% |
| Stocks and contracts in progress | 3 | €103,843 | €93,528 | -€10,315 | -9.9% |
| Stocks | 30/36 | €103,843 | €93,528 | -€10,315 | -9.9% |
| Amounts receivable within one year | 40/41 | €132,393 | €106,208 | -€26,186 | -19.8% |
| Trade receivables | 40 | €131,601 | €99,689 | -€31,912 | -24.2% |
| Other amounts receivable | 41 | €793 | €6,519 | +€5,726 | +722% |
| Cash at bank and in hand | 54/58 | €202,703 | €121,100 | -€81,603 | -40.3% |
| Deferred charges and accrued income | 490/1 | €1,726 | €178 | -€1,548 | -89.7% |
| Total equity and liabilities | 10/49 | €440,719 | €321,013 | -€119,706 | -27.2% |
| Equity | 10/15 | €404,185 | €288,823 | -€115,361 | -28.5% |
| Contributions | 10/11 | €220,000 | €220,000 | = | 0.0% |
| Reserves | 13 | €251,000 | €251,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €14,000 | €14,000 | = | 0.0% |
| Distributable reserves | 133 | €237,000 | €237,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€66,815 | -€182,177 | -€115,361 | -173% |
| Amounts payable | 17/49 | €36,535 | €32,190 | -€4,345 | -11.9% |
| Amounts payable within one year | 42/48 | €36,535 | €32,190 | -€4,345 | -11.9% |
| Trade debts | 44 | €12,863 | €11,034 | -€1,828 | -14.2% |
| Suppliers | 440/4 | €12,863 | €11,034 | -€1,828 | -14.2% |
| Taxes, remuneration and social security | 45 | €23,112 | €20,596 | -€2,516 | -10.9% |
| Taxes | 450/3 | €1,518 | €194 | -€1,324 | -87.2% |
| Remuneration and social security | 454/9 | €21,594 | €20,401 | -€1,193 | -5.5% |
| Other amounts payable | 47/48 | €560 | €560 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €190,620 | €243,671 | +€53,051 | +27.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €246 | €53 | -€193 | -78.4% |
| Other operating charges | 640/8 | €1,138 | €3,349 | +€2,211 | +194% |
| Gross operating margin | 9900 | €281,169 | €135,744 | -€145,425 | -51.7% |
| Operating profit (loss) | 9901 | €89,165 | -€111,330 | -€200,495 | |
| Financial income | 75/76B | €279 | €1,060 | +€781 | +280% |
| Recurring financial income | 75 | €279 | €1,060 | +€781 | +280% |
| Financial charges | 65/66B | €352 | €365 | +€14 | +3.9% |
| Recurring financial charges | 65 | €352 | €365 | +€14 | +3.9% |
| Profit (loss) for the period before taxes | 9903 | €89,093 | -€110,635 | -€199,728 | |
| Income taxes | 67/77 | €5,467 | €141 | -€5,326 | -97.4% |
| Profit (loss) for the period | 9904 | €83,625 | -€110,776 | -€194,402 | |
| Profit (loss) for the period to be appropriated | 9905 | €83,625 | -€110,776 | -€194,402 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.