IMMO BOSABO: 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.
IMMO BOSABO
Largest movements
- Cash +€17,084
up €17,084 (+61.3%), from €27,850 to €44,934
mainly Net result for the year (+€16,931) and Depreciation (+€12,639)
- Deferred charges and accrued income +€16,148
up €16,148 (+769.4%), from €2,099 to €18,247
- Tangible fixed assets -€12,639
down €12,639 (-7.6%), from €166,897 to €154,258
- Reserves +€16,931
up €16,931 (+15.2%), from €111,205 to €128,137
- Gross operating margin +€2,923
up €2,923 (+6.7%), from €43,600 to €46,523
- Depreciation -€1,584
down €1,584 (-11.1%), from €14,223 to €12,639
- Taxes +€1,297
up €1,297 (+19.4%), from €6,685 to €7,982
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 | €196,846 | €217,439 | +€20,593 | +10.5% |
| Fixed assets | 21/28 | €166,897 | €154,258 | -€12,639 | -7.6% |
| Tangible fixed assets | 22/27 | €166,897 | €154,258 | -€12,639 | -7.6% |
| Land and buildings | 22 | €166,897 | €154,258 | -€12,639 | -7.6% |
| Current assets | 29/58 | €29,949 | €63,181 | +€33,232 | +111.0% |
| Amounts receivable within one year | 40/41 | €0 | - | = | |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €27,850 | €44,934 | +€17,084 | +61.3% |
| Deferred charges and accrued income | 490/1 | €2,099 | €18,247 | +€16,148 | +769.4% |
| Total equity and liabilities | 10/49 | €196,846 | €217,439 | +€20,593 | +10.5% |
| Equity | 10/15 | €127,194 | €144,126 | +€16,931 | +13.3% |
| Contributions | 10/11 | €15,989 | €15,989 | = | 0.0% |
| Reserves | 13 | €111,205 | €128,137 | +€16,931 | +15.2% |
| Distributable reserves | 133 | €111,205 | €128,137 | +€16,931 | +15.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €69,652 | €73,313 | +€3,662 | +5.3% |
| Amounts payable within one year | 42/48 | €69,652 | €73,313 | +€3,662 | +5.3% |
| Trade debts | 44 | €17,408 | €17,797 | +€389 | +2.2% |
| Suppliers | 440/4 | €17,408 | €17,797 | +€389 | +2.2% |
| Taxes, remuneration and social security | 45 | €7,250 | €8,753 | +€1,503 | +20.7% |
| Taxes | 450/3 | €7,250 | €8,753 | +€1,503 | +20.7% |
| Other amounts payable | 47/48 | €44,994 | €46,764 | +€1,770 | +3.9% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,223 | €12,639 | -€1,584 | -11.1% |
| Other operating charges | 640/8 | €5,435 | €5,845 | +€411 | +7.6% |
| Gross operating margin | 9900 | €43,600 | €46,523 | +€2,923 | +6.7% |
| Operating profit (loss) | 9901 | €23,942 | €28,039 | +€4,097 | +17.1% |
| Financial income | 75/76B | €0 | €0 | +€0 | |
| Recurring financial income | 75 | €0 | €0 | +€0 | |
| Financial charges | 65/66B | €2,992 | €3,126 | +€133 | +4.5% |
| Recurring financial charges | 65 | €2,992 | €3,126 | +€133 | +4.5% |
| Profit (loss) for the period before taxes | 9903 | €20,950 | €24,913 | +€3,964 | +18.9% |
| Income taxes | 67/77 | €6,685 | €7,982 | +€1,297 | +19.4% |
| Profit (loss) for the period | 9904 | €14,265 | €16,931 | +€2,667 | +18.7% |
| Profit (loss) for the period to be appropriated | 9905 | €14,265 | €16,931 | +€2,667 | +18.7% |
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 9 October 2026 via checked.be.