GUIDO BOSSU: what changed
GUIDO BOSSU
Largest movements
- Receivables within one year +€2,722
up €2,722 (+648%), from €420 to €3,142
of which Trade receivables: +€2,520
- Tangible fixed assets -€1,394
down €1,394 (-3.7%), from €37,775 to €36,381
of which Land and buildings: -€7,378
- Cash -€925
down €925 (-62.2%), from €1,487 to €563
mainly Investment in fixed assets (net) (-€14,063) and Debts after one year (-€7,850)
- Reserves +€9,137
up €9,137 (+37.0%), from €24,699 to €33,835
- Debts after one year -€7,850
down €7,850 (-25.3%), from €31,014 to €23,165
- Other debts -€1,042
down €1,042 (-100%), from €1,042 to €0
- Tax, wage and social debts -€1,004
down €1,004 (-33.0%), from €3,039 to €2,035
of which Taxes: -€2,454
- Depreciation +€3,123
up €3,123 (+25.3%), from €12,334 to €15,457
- Financial charges -€1,698
down €1,698 (-44.0%), from €3,860 to €2,162
- Gross operating margin -€1,648
down €1,648 (-4.9%), from €33,333 to €31,685
- Taxes -€406
down €406 (-10.3%), from €3,954 to €3,548
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €83,343 | €83,746 | +€403 | +0.5% |
| Fixed assets | 21/28 | €81,435 | €80,041 | -€1,394 | -1.7% |
| Tangible fixed assets | 22/27 | €37,775 | €36,381 | -€1,394 | -3.7% |
| Land and buildings | 22 | €22,135 | €14,757 | -€7,378 | -33.3% |
| Furniture and vehicles | 24 | - | €10,940 | +€10,940 | |
| Other tangible fixed assets | 26 | €15,640 | €10,684 | -€4,956 | -31.7% |
| Financial fixed assets | 28 | €43,660 | €43,660 | = | 0.0% |
| Current assets | 29/58 | €1,907 | €3,705 | +€1,797 | +94.2% |
| Amounts receivable within one year | 40/41 | €420 | €3,142 | +€2,722 | +648% |
| Trade receivables | 40 | €420 | €2,940 | +€2,520 | +600% |
| Other amounts receivable | 41 | - | €202 | +€202 | |
| Cash at bank and in hand | 54/58 | €1,487 | €563 | -€925 | -62.2% |
| Total equity and liabilities | 10/49 | €83,343 | €83,746 | +€403 | +0.5% |
| Equity | 10/15 | €37,099 | €46,235 | +€9,137 | +24.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €24,699 | €33,835 | +€9,137 | +37.0% |
| Distributable reserves | 133 | €24,699 | €33,835 | +€9,137 | +37.0% |
| Amounts payable | 17/49 | €46,244 | €37,511 | -€8,733 | -18.9% |
| Amounts payable after more than one year | 17 | €31,014 | €23,165 | -€7,850 | -25.3% |
| Financial debts | 170/4 | €31,014 | €23,165 | -€7,850 | -25.3% |
| Amounts payable within one year | 42/48 | €14,495 | €13,585 | -€910 | -6.3% |
| Current portion of amounts payable after more than one year | 42 | €10,234 | €10,763 | +€529 | +5.2% |
| Trade debts | 44 | €180 | €787 | +€607 | +337% |
| Suppliers | 440/4 | €180 | €787 | +€607 | +337% |
| Taxes, remuneration and social security | 45 | €3,039 | €2,035 | -€1,004 | -33.0% |
| Taxes | 450/3 | €3,039 | €585 | -€2,454 | -80.7% |
| Remuneration and social security | 454/9 | €0 | €1,450 | +€1,450 | |
| Other amounts payable | 47/48 | €1,042 | €0 | -€1,042 | -100% |
| Accrued charges and deferred income | 492/3 | €735 | €761 | +€26 | +3.5% |
| Non-recurring operating income | 76A | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,334 | €15,457 | +€3,123 | +25.3% |
| Other operating charges | 640/8 | €1,492 | €1,382 | -€110 | -7.4% |
| Gross operating margin | 9900 | €33,333 | €31,685 | -€1,648 | -4.9% |
| Operating profit (loss) | 9901 | €19,507 | €14,847 | -€4,661 | -23.9% |
| Financial charges | 65/66B | €3,860 | €2,162 | -€1,698 | -44.0% |
| Recurring financial charges | 65 | €3,860 | €2,162 | -€1,698 | -44.0% |
| Profit (loss) for the period before taxes | 9903 | €15,647 | €12,684 | -€2,963 | -18.9% |
| Income taxes | 67/77 | €3,954 | €3,548 | -€406 | -10.3% |
| Profit (loss) for the period | 9904 | €11,694 | €9,137 | -€2,557 | -21.9% |
| Profit (loss) for the period to be appropriated | 9905 | €11,694 | €9,137 | -€2,557 | -21.9% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.