HANS BOSS: 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.
HANS BOSS
Largest movements
- Receivables within one year -€42,004
down €42,004 (-74.0%), from €56,786 to €14,782
of which Trade receivables: -€28,530
- Tangible fixed assets -€37,701
down €37,701 (-2.7%), from €1.4m to €1.3m
of which Land and buildings: -€34,868
- Debts after one year -€64,127
down €64,127 (-5.7%), from €1.1m to €1.1m
- Reserves +€60,313
up €60,313 (+39.0%), from €154,645 to €214,958
- Other debts -€49,755
down €49,755 (-64.4%), from €77,208 to €27,454
- Trade debts -€23,764
down €23,764 (-46.4%), from €51,198 to €27,434
- Gross operating margin -€28,714
down €28,714 (-13.7%), from €209,115 to €180,401
- Other operating charges -€4,326
down €4,326 (-36.2%), from €11,957 to €7,632
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 | €1,508,350 | €1,432,194 | -€76,156 | -5.0% |
| Fixed assets | 21/28 | €1,373,960 | €1,336,259 | -€37,701 | -2.7% |
| Tangible fixed assets | 22/27 | €1,373,960 | €1,336,259 | -€37,701 | -2.7% |
| Land and buildings | 22 | €1,366,524 | €1,331,656 | -€34,868 | -2.6% |
| Plant, machinery and equipment | 23 | €7 | €0 | -€7 | -100% |
| Furniture and vehicles | 24 | €7,429 | €4,603 | -€2,826 | -38.0% |
| Current assets | 29/58 | €134,390 | €95,935 | -€38,455 | -28.6% |
| Amounts receivable within one year | 40/41 | €56,786 | €14,782 | -€42,004 | -74.0% |
| Trade receivables | 40 | €38,312 | €9,782 | -€28,530 | -74.5% |
| Other amounts receivable | 41 | €18,474 | €5,000 | -€13,474 | -72.9% |
| Cash at bank and in hand | 54/58 | €74,222 | €75,105 | +€883 | +1.2% |
| Deferred charges and accrued income | 490/1 | €3,382 | €6,048 | +€2,667 | +78.9% |
| Total equity and liabilities | 10/49 | €1,508,350 | €1,432,194 | -€76,156 | -5.0% |
| Equity | 10/15 | €173,245 | €233,558 | +€60,313 | +34.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €154,645 | €214,958 | +€60,313 | +39.0% |
| Distributable reserves | 133 | €154,645 | €214,958 | +€60,313 | +39.0% |
| Amounts payable | 17/49 | €1,335,105 | €1,198,636 | -€136,470 | -10.2% |
| Amounts payable after more than one year | 17 | €1,129,295 | €1,065,168 | -€64,127 | -5.7% |
| Financial debts | 170/4 | €1,129,295 | €1,065,168 | -€64,127 | -5.7% |
| Amounts payable within one year | 42/48 | €197,494 | €125,650 | -€71,844 | -36.4% |
| Current portion of amounts payable after more than one year | 42 | €62,718 | €64,127 | +€1,409 | +2.2% |
| Trade debts | 44 | €51,198 | €27,434 | -€23,764 | -46.4% |
| Suppliers | 440/4 | €51,198 | €27,434 | -€23,764 | -46.4% |
| Taxes, remuneration and social security | 45 | €6,370 | €6,635 | +€266 | +4.2% |
| Taxes | 450/3 | €3,880 | €6,635 | +€2,756 | +71.0% |
| Remuneration and social security | 454/9 | €2,490 | €0 | -€2,490 | -100% |
| Other amounts payable | 47/48 | €77,208 | €27,454 | -€49,755 | -64.4% |
| Accrued charges and deferred income | 492/3 | €8,317 | €7,818 | -€499 | -6.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €60,881 | €62,801 | +€1,920 | +3.2% |
| Other operating charges | 640/8 | €11,957 | €7,632 | -€4,326 | -36.2% |
| Gross operating margin | 9900 | €209,115 | €180,401 | -€28,714 | -13.7% |
| Operating profit (loss) | 9901 | €136,276 | €109,969 | -€26,308 | -19.3% |
| Financial income | 75/76B | €23 | €210 | +€187 | +815% |
| Recurring financial income | 75 | €23 | €210 | +€187 | +815% |
| Financial charges | 65/66B | €26,137 | €26,237 | +€100 | +0.4% |
| Recurring financial charges | 65 | €26,137 | €26,237 | +€100 | +0.4% |
| Profit (loss) for the period before taxes | 9903 | €110,162 | €83,942 | -€26,220 | -23.8% |
| Income taxes | 67/77 | €22,873 | €23,629 | +€756 | +3.3% |
| Profit (loss) for the period | 9904 | €87,290 | €60,313 | -€26,976 | -30.9% |
| Profit (loss) for the period to be appropriated | 9905 | €87,290 | €60,313 | -€26,976 | -30.9% |
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 29 October 2026 via checked.be.