LE BOSCO: 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.
LE BOSCO
Largest movements
- Cash +€25,503
up €25,503 (+32.4%), from €78,725 to €104,229
mainly Accrued charges and deferred income (+€44,228) and Depreciation (+€22,258)
- Tangible fixed assets -€11,752
down €11,752 (-5.1%), from €229,069 to €217,317
of which Land and buildings: -€13,121
- Receivables within one year +€10,567
up €10,567 (+100%), from €10,560 to €21,127
of which Other amounts receivable: +€12,363
- Deferred charges and accrued income +€3,614
new in 2025: €3,614
- Accrued charges and deferred income +€44,228
new in 2025: €44,228
- Other debts -€22,820
down €22,820 (-9.3%), from €245,058 to €222,238
- Reserves +€8,920
up €8,920 (+17.2%), from €51,985 to €60,905
of which Distributable reserves: +€8,920
- Gross operating margin +€8,686
up €8,686 (+13.5%), from €64,139 to €72,825
- Taxes +€3,438
up €3,438 (+227%), from €1,516 to €4,954
- Other operating charges +€3,078
up €3,078 (+45.6%), from €6,747 to €9,825
- Financial charges -€2,636
down €2,636 (-49.4%), from €5,334 to €2,697
- Depreciation -€1,771
down €1,771 (-7.4%), from €24,030 to €22,258
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 | €318,454 | €346,386 | +€27,932 | +8.8% |
| Fixed assets | 21/28 | €229,169 | €217,417 | -€11,752 | -5.1% |
| Tangible fixed assets | 22/27 | €229,069 | €217,317 | -€11,752 | -5.1% |
| Land and buildings | 22 | €157,740 | €144,618 | -€13,121 | -8.3% |
| Plant, machinery and equipment | 23 | €71,046 | €71,882 | +€836 | +1.2% |
| Furniture and vehicles | 24 | €283 | €816 | +€533 | +188% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €89,285 | €128,969 | +€39,684 | +44.4% |
| Amounts receivable within one year | 40/41 | €10,560 | €21,127 | +€10,567 | +100% |
| Trade receivables | 40 | €1,928 | €132 | -€1,796 | -93.2% |
| Other amounts receivable | 41 | €8,632 | €20,995 | +€12,363 | +143% |
| Cash at bank and in hand | 54/58 | €78,725 | €104,229 | +€25,503 | +32.4% |
| Deferred charges and accrued income | 490/1 | - | €3,614 | +€3,614 | |
| Total equity and liabilities | 10/49 | €318,454 | €346,386 | +€27,932 | +8.8% |
| Equity | 10/15 | €65,627 | €74,547 | +€8,920 | +13.6% |
| Contributions | 10/11 | €13,642 | €13,642 | = | 0.0% |
| Reserves | 13 | €51,985 | €60,905 | +€8,920 | +17.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €50,125 | €59,045 | +€8,920 | +17.8% |
| Amounts payable | 17/49 | €252,827 | €271,839 | +€19,012 | +7.5% |
| Amounts payable after more than one year | 17 | €3,369 | - | -€3,369 | |
| Other amounts payable | 178/9 | €3,369 | - | -€3,369 | |
| Amounts payable within one year | 42/48 | €249,458 | €227,611 | -€21,847 | -8.8% |
| Trade debts | 44 | €1,560 | €2,528 | +€968 | +62.1% |
| Suppliers | 440/4 | €1,560 | €2,528 | +€968 | +62.1% |
| Taxes, remuneration and social security | 45 | €2,840 | €2,845 | +€5 | +0.2% |
| Remuneration and social security | 454/9 | €2,840 | €2,845 | +€5 | +0.2% |
| Other amounts payable | 47/48 | €245,058 | €222,238 | -€22,820 | -9.3% |
| Accrued charges and deferred income | 492/3 | - | €44,228 | +€44,228 | |
| Remuneration, social security and pensions | 62 | €22,985 | €24,515 | +€1,530 | +6.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,030 | €22,258 | -€1,771 | -7.4% |
| Other operating charges | 640/8 | €6,747 | €9,825 | +€3,078 | +45.6% |
| Non-recurring operating charges | 66A | €500 | - | -€500 | |
| Gross operating margin | 9900 | €64,139 | €72,825 | +€8,686 | +13.5% |
| Operating profit (loss) | 9901 | €9,877 | €16,226 | +€6,349 | +64.3% |
| Financial income | 75/76B | €0 | €346 | +€345 | +93,319% |
| Recurring financial income | 75 | €0 | €346 | +€345 | +93,319% |
| Financial charges | 65/66B | €5,334 | €2,697 | -€2,636 | -49.4% |
| Recurring financial charges | 65 | €5,334 | €2,697 | -€2,636 | -49.4% |
| Profit (loss) for the period before taxes | 9903 | €4,543 | €13,874 | +€9,331 | +205% |
| Income taxes | 67/77 | €1,516 | €4,954 | +€3,438 | +227% |
| Profit (loss) for the period | 9904 | €3,027 | €8,920 | +€5,893 | +195% |
| Profit (loss) for the period to be appropriated | 9905 | €3,027 | €8,920 | +€5,893 | +195% |
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 19 October 2026 via checked.be.