GUY VAN BOSSCHE: what changed
Two fiscal 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.
GUY VAN BOSSCHE
Largest movements
- Receivables within one year +€5,076
up €5,076 (+5.0%), from €101,767 to €106,843
of which Other amounts receivable: +€5,869
- Cash +€4,426
up €4,426 (+265.5%), from €1,667 to €6,094
mainly Net result for the year (+€8,670) and Tax, wage and social debts (+€3,650)
- Reserves +€8,670
up €8,670 (+13.8%), from €62,794 to €71,464
of which Distributable reserves: +€8,670
- Tax, wage and social debts +€3,650
up €3,650 (+135.1%), from €2,701 to €6,351
- Gross operating margin +€8,425
up €8,425 (+420.1%), from €2,005 to €10,430
- Taxes +€3,898
up €3,898 (+176.3%), from €2,211 to €6,109
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.
Cash bridge derived
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 | €106,106 | €116,551 | +€10,445 | +9.8% |
| Fixed assets | 21/28 | €2,512 | €3,448 | +€936 | +37.3% |
| Tangible fixed assets | 22/27 | €2,512 | €3,448 | +€936 | +37.3% |
| Furniture and vehicles | 24 | €0 | €936 | +€936 | |
| Other tangible fixed assets | 26 | €2,512 | €2,512 | = | 0.0% |
| Current assets | 29/58 | €103,594 | €113,103 | +€9,509 | +9.2% |
| Amounts receivable within one year | 40/41 | €101,767 | €106,843 | +€5,076 | +5.0% |
| Trade receivables | 40 | €1,862 | €1,068 | -€794 | -42.6% |
| Other amounts receivable | 41 | €99,905 | €105,774 | +€5,869 | +5.9% |
| Cash at bank and in hand | 54/58 | €1,667 | €6,094 | +€4,426 | +265.5% |
| Deferred charges and accrued income | 490/1 | €159 | €167 | +€7 | +4.6% |
| Total equity and liabilities | 10/49 | €106,106 | €116,551 | +€10,445 | +9.8% |
| Equity | 10/15 | €98,513 | €107,183 | +€8,670 | +8.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €62,794 | €71,464 | +€8,670 | +13.8% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €62,794 | €71,464 | +€8,670 | +13.8% |
| Profit (loss) carried forward | 14 | €23,319 | €23,319 | = | 0.0% |
| Amounts payable | 17/49 | €7,593 | €9,368 | +€1,775 | +23.4% |
| Amounts payable within one year | 42/48 | €7,593 | €9,368 | +€1,775 | +23.4% |
| Trade debts | 44 | €3,817 | €3,017 | -€800 | -21.0% |
| Suppliers | 440/4 | €3,817 | €3,017 | -€800 | -21.0% |
| Advances received on contracts in progress | 46 | €1,075 | €0 | -€1,075 | -100.0% |
| Taxes, remuneration and social security | 45 | €2,701 | €6,351 | +€3,650 | +135.1% |
| Taxes | 450/3 | €2,701 | €6,351 | +€3,650 | +135.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €174 | €78 | -€97 | -55.4% |
| Other operating charges | 640/8 | €1,097 | €1,113 | +€17 | +1.5% |
| Gross operating margin | 9900 | €2,005 | €10,430 | +€8,425 | +420.1% |
| Operating profit (loss) | 9901 | €734 | €9,239 | +€8,505 | +1158.3% |
| Financial income | 75/76B | €5,760 | €5,665 | -€95 | -1.6% |
| Recurring financial income | 75 | €5,760 | €5,665 | -€95 | -1.6% |
| Financial charges | 65/66B | €48 | €126 | +€77 | +160.8% |
| Recurring financial charges | 65 | €48 | €126 | +€77 | +160.8% |
| Profit (loss) for the period before taxes | 9903 | €6,446 | €14,779 | +€8,333 | +129.3% |
| Income taxes | 67/77 | €2,211 | €6,109 | +€3,898 | +176.3% |
| Profit (loss) for the period | 9904 | €4,235 | €8,670 | +€4,435 | +104.7% |
| Profit (loss) for the period to be appropriated | 9905 | €4,235 | €8,670 | +€4,435 | +104.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.