JORIS BOSSICART: what changed
What changed
JORIS BOSSICART
NACE 46.831, Wholesale of construction materials, general range
filed annual accounts (NBB)
Net result for the year
-€3,867
2024 · -€2,200-€1,667
Equity
-€523,440
2024 · -€519,572-€3,867
Cash
€2,926
2024 · €424+€2,503
Balance sheet total
€278,336
2024 · €252,018+€26,318
Largest movements
Assets
- Stocks and contracts +€20,381
up €20,381 (+14.6%), from €139,219 to €159,599
- Receivables within one year +€3,505
up €3,505 (+198%), from €1,768 to €5,273
of which Other amounts receivable: +€5,264
Equity and liabilities
- Other debts +€36,006
up €36,006 (+5.2%), from €690,359 to €726,365
- Trade debts -€5,486
down €5,486 (-84.3%), from €6,504 to €1,018
- Profit (loss) carried forward -€3,867
down €3,867 (-0.4%), from -€1.1m to -€1.1m
Income statement
- Gross operating margin -€2,588
down €2,588 (-34.4%), from €7,530 to €4,941
- Other operating charges -€886
down €886 (-9.5%), from €9,322 to €8,437
- Financial charges -€128
down €128 (-29.4%), from €435 to €307
- Financial income -€92
down €92 (-93.8%), from €99 to €6
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.
Result 2024
-€2,200
Gross operating margin
-€2,588
Other operating charges
+€886
Financial income
-€92
Financial charges
+€128
Result 2025
-€3,867
raises the resultlowers the result
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.
From operations
+€2,503
Investment
€0
Financing
€0
Cash 2024
€424
From operations (derived)
+€2,503
Net result for the year
-€3,867
Depreciation
+€71
Stocks and contracts
-€20,381
Receivables within one year
-€3,505
Trade debts
-€5,486
Tax, wage and social debts
-€35
Advances received
-€300
Other debts
+€36,006
Cash 2025
€2,926
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €252,018 | €278,336 | +€26,318 | +10.4% |
| Fixed assets | 21/28 | €110,608 | €110,537 | -€71 | -0.1% |
| Tangible fixed assets | 22/27 | €110,608 | €110,537 | -€71 | -0.1% |
| Land and buildings | 22 | €110,467 | €110,467 | = | 0.0% |
| Plant, machinery and equipment | 23 | €141 | €71 | -€71 | -50.0% |
| Current assets | 29/58 | €141,410 | €167,799 | +€26,388 | +18.7% |
| Stocks and contracts in progress | 3 | €139,219 | €159,599 | +€20,381 | +14.6% |
| Stocks | 30/36 | €139,219 | €159,599 | +€20,381 | +14.6% |
| Amounts receivable within one year | 40/41 | €1,768 | €5,273 | +€3,505 | +198% |
| Trade receivables | 40 | €1,760 | €0 | -€1,760 | -100% |
| Other amounts receivable | 41 | €8 | €5,273 | +€5,264 | +62,522% |
| Cash at bank and in hand | 54/58 | €424 | €2,926 | +€2,503 | +591% |
| Total equity and liabilities | 10/49 | €252,018 | €278,336 | +€26,318 | +10.4% |
| Equity | 10/15 | -€519,572 | -€523,440 | -€3,867 | -0.7% |
| Contributions | 10/11 | €525,000 | €525,000 | = | 0.0% |
| Capital | 10 | €525,000 | €525,000 | = | 0.0% |
| Issued capital | 100 | €525,000 | €525,000 | = | 0.0% |
| Reserves | 13 | €52,500 | €52,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €52,500 | €52,500 | = | 0.0% |
| Legal reserve | 130 | €52,500 | €52,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,097,072 | -€1,100,940 | -€3,867 | -0.4% |
| Amounts payable | 17/49 | €771,590 | €801,776 | +€30,185 | +3.9% |
| Amounts payable after more than one year | 17 | €74,370 | €74,370 | = | 0.0% |
| Other amounts payable | 178/9 | €74,370 | €74,370 | = | 0.0% |
| Amounts payable within one year | 42/48 | €697,220 | €727,406 | +€30,185 | +4.3% |
| Trade debts | 44 | €6,504 | €1,018 | -€5,486 | -84.3% |
| Suppliers | 440/4 | €6,504 | €1,018 | -€5,486 | -84.3% |
| Advances received on contracts in progress | 46 | €300 | €0 | -€300 | -100% |
| Taxes, remuneration and social security | 45 | €57 | €22 | -€35 | -60.8% |
| Taxes | 450/3 | €57 | €22 | -€35 | -60.8% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €690,359 | €726,365 | +€36,006 | +5.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €71 | €71 | = | 0.0% |
| Other operating charges | 640/8 | €9,322 | €8,437 | -€886 | -9.5% |
| Gross operating margin | 9900 | €7,530 | €4,941 | -€2,588 | -34.4% |
| Operating profit (loss) | 9901 | -€1,863 | -€3,566 | -€1,703 | -91.4% |
| Financial income | 75/76B | €99 | €6 | -€92 | -93.8% |
| Recurring financial income | 75 | €99 | €6 | -€92 | -93.8% |
| Financial charges | 65/66B | €435 | €307 | -€128 | -29.4% |
| Recurring financial charges | 65 | €435 | €307 | -€128 | -29.4% |
| Profit (loss) for the period before taxes | 9903 | -€2,200 | -€3,867 | -€1,667 | -75.8% |
| Profit (loss) for the period | 9904 | -€2,200 | -€3,867 | -€1,667 | -75.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,200 | -€3,867 | -€1,667 | -75.8% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.