IMMO BOSMANS: 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 BOSMANS
Largest movements
- Receivables within one year +€5,668
up €5,668 (+28.6%), from €19,847 to €25,515
of which Other amounts receivable: +€16,749
- Cash +€3,788
up €3,788 (+3.7%), from €101,312 to €105,100
mainly Net result for the year (+€21,152) and Trade debts (+€1,007)
- Tangible fixed assets +€2,929
new in 2025: €2,929
of which Furniture and vehicles: +€1,885
- Profit (loss) carried forward +€21,152
up €21,152 (+21.8%), from €97,242 to €118,394
- Tax, wage and social debts -€9,426
down €9,426 (-89.6%), from €10,521 to €1,095
- Gross operating margin +€31,936
up €31,936, from -€4,992 to €26,944
- Taxes +€4,524
new in 2025: €4,524
- Financial income -€673
down €673 (-84.7%), from €795 to €122
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 | €121,285 | €134,018 | +€12,733 | +10.5% |
| Fixed assets | 21/28 | - | €2,929 | +€2,929 | |
| Tangible fixed assets | 22/27 | - | €2,929 | +€2,929 | |
| Plant, machinery and equipment | 23 | - | €1,044 | +€1,044 | |
| Furniture and vehicles | 24 | - | €1,885 | +€1,885 | |
| Current assets | 29/58 | €121,285 | €131,089 | +€9,804 | +8.1% |
| Amounts receivable within one year | 40/41 | €19,847 | €25,515 | +€5,668 | +28.6% |
| Trade receivables | 40 | €11,677 | €596 | -€11,081 | -94.9% |
| Other amounts receivable | 41 | €8,170 | €24,919 | +€16,749 | +205.0% |
| Cash at bank and in hand | 54/58 | €101,312 | €105,100 | +€3,788 | +3.7% |
| Deferred charges and accrued income | 490/1 | €126 | €474 | +€348 | +276.2% |
| Total equity and liabilities | 10/49 | €121,285 | €134,018 | +€12,733 | +10.5% |
| Equity | 10/15 | €109,642 | €130,794 | +€21,152 | +19.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €97,242 | €118,394 | +€21,152 | +21.8% |
| Amounts payable | 17/49 | €11,643 | €3,224 | -€8,419 | -72.3% |
| Amounts payable within one year | 42/48 | €11,643 | €3,224 | -€8,419 | -72.3% |
| Trade debts | 44 | €1,122 | €2,129 | +€1,007 | +89.8% |
| Suppliers | 440/4 | €1,122 | €2,129 | +€1,007 | +89.8% |
| Taxes, remuneration and social security | 45 | €10,521 | €1,095 | -€9,426 | -89.6% |
| Taxes | 450/3 | €10,521 | €1,095 | -€9,426 | -89.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €493 | €600 | +€107 | +21.7% |
| Other operating charges | 640/8 | €526 | €527 | +€1 | +0.2% |
| Gross operating margin | 9900 | -€4,992 | €26,944 | +€31,936 | |
| Operating profit (loss) | 9901 | -€6,011 | €25,817 | +€31,828 | |
| Financial income | 75/76B | €795 | €122 | -€673 | -84.7% |
| Recurring financial income | 75 | €795 | €122 | -€673 | -84.7% |
| Financial charges | 65/66B | €129 | €263 | +€134 | +103.9% |
| Recurring financial charges | 65 | €129 | €263 | +€134 | +103.9% |
| Profit (loss) for the period before taxes | 9903 | -€5,345 | €25,676 | +€31,021 | |
| Income taxes | 67/77 | - | €4,524 | +€4,524 | |
| Profit (loss) for the period | 9904 | -€5,345 | €21,152 | +€26,497 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,345 | €21,152 | +€26,497 |
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 10 October 2026 via checked.be.