FREDERIC BOSSENS SOLUTIONS: 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.
FREDERIC BOSSENS SOLUTIONS
Largest movements
- Cash -€33,807
down €33,807 (-45.2%), from €74,750 to €40,943
mainly Contributions, distributions and other (-€167,059) and Investment in fixed assets (net) (-€6,488)
- Receivables within one year -€19,693
down €19,693 (-50.7%), from €38,805 to €19,112
of which Trade receivables: -€16,563
- Profit (loss) carried forward -€59,160
down €59,160 (-58.5%), from €101,084 to €41,923
- Tax, wage and social debts +€7,396
up €7,396 (+39.4%), from €18,754 to €26,150
- Debts after one year -€3,208
down €3,208 (-9.7%), from €33,234 to €30,026
- Gross operating margin +€58,971
up €58,971 (+65.0%), from €90,688 to €149,659
- Taxes +€13,838
up €13,838 (+74.8%), from €18,490 to €32,328
- Depreciation +€2,665
up €2,665 (+61.0%), from €4,367 to €7,032
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 | €156,203 | €102,286 | -€53,917 | -34.5% |
| Fixed assets | 21/28 | €41,400 | €40,857 | -€544 | -1.3% |
| Tangible fixed assets | 22/27 | €41,400 | €40,857 | -€544 | -1.3% |
| Furniture and vehicles | 24 | €6,697 | €7,493 | +€796 | +11.9% |
| Other tangible fixed assets | 26 | €34,704 | €33,364 | -€1,340 | -3.9% |
| Current assets | 29/58 | €114,803 | €61,429 | -€53,373 | -46.5% |
| Amounts receivable within one year | 40/41 | €38,805 | €19,112 | -€19,693 | -50.7% |
| Trade receivables | 40 | €35,675 | €19,112 | -€16,563 | -46.4% |
| Other amounts receivable | 41 | €3,130 | €0 | -€3,130 | -100% |
| Cash at bank and in hand | 54/58 | €74,750 | €40,943 | -€33,807 | -45.2% |
| Deferred charges and accrued income | 490/1 | €1,249 | €1,375 | +€126 | +10.1% |
| Total equity and liabilities | 10/49 | €156,203 | €102,286 | -€53,917 | -34.5% |
| Equity | 10/15 | €101,085 | €41,924 | -€59,160 | -58.5% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Profit (loss) carried forward | 14 | €101,084 | €41,923 | -€59,160 | -58.5% |
| Amounts payable | 17/49 | €55,119 | €60,362 | +€5,243 | +9.5% |
| Amounts payable after more than one year | 17 | €33,234 | €30,026 | -€3,208 | -9.7% |
| Financial debts | 170/4 | €33,234 | €30,026 | -€3,208 | -9.7% |
| Amounts payable within one year | 42/48 | €21,885 | €30,336 | +€8,451 | +38.6% |
| Current portion of amounts payable after more than one year | 42 | €3,130 | €3,208 | +€78 | +2.5% |
| Taxes, remuneration and social security | 45 | €18,754 | €26,150 | +€7,396 | +39.4% |
| Taxes | 450/3 | €18,754 | €26,150 | +€7,396 | +39.4% |
| Other amounts payable | 47/48 | €0 | €978 | +€978 | |
| Remuneration, social security and pensions | 62 | €246 | €271 | +€25 | +10.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,367 | €7,032 | +€2,665 | +61.0% |
| Other operating charges | 640/8 | €767 | €1,040 | +€273 | +35.6% |
| Gross operating margin | 9900 | €90,688 | €149,659 | +€58,971 | +65.0% |
| Operating profit (loss) | 9901 | €85,308 | €141,317 | +€56,009 | +65.7% |
| Financial income | 75/76B | €68 | €0 | -€68 | -100% |
| Recurring financial income | 75 | €68 | €0 | -€68 | -100% |
| Financial charges | 65/66B | €1,188 | €1,091 | -€97 | -8.2% |
| Recurring financial charges | 65 | €1,188 | €1,091 | -€97 | -8.2% |
| Profit (loss) for the period before taxes | 9903 | €84,188 | €140,226 | +€56,038 | +66.6% |
| Income taxes | 67/77 | €18,490 | €32,328 | +€13,838 | +74.8% |
| Profit (loss) for the period | 9904 | €65,698 | €107,899 | +€42,200 | +64.2% |
| Profit (loss) for the period to be appropriated | 9905 | €65,698 | €107,899 | +€42,200 | +64.2% |
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 23 October 2026 via checked.be.