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
- Intangible fixed assets +€115,194
up €115,194 (+1908.4%), from €6,036 to €121,230
- Cash -€48,353
down €48,353 (-11.7%), from €412,745 to €364,392
mainly Investment in fixed assets (net) (-€137,544) and Receivables after one year (-€7,649)
- Receivables after one year +€7,649
new in 2025: €7,649
- Other debts +€63,146
up €63,146 (+11058.8%), from €571 to €63,717
- Profit (loss) carried forward +€10,545
up €10,545 (+2.3%), from €460,542 to €471,087
- Gross operating margin +€25,187
up €25,187 (+388.1%), from €6,489 to €31,676
- Depreciation +€5,494
up €5,494 (+34.1%), from €16,135 to €21,629
- Financial income -€1,902
down €1,902 (-39.1%), from €4,859 to €2,957
- Taxes +€887
new in 2025: €887
- Other operating charges +€688
up €688 (+101.9%), from €675 to €1,363
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 | €496,016 | €571,884 | +€75,868 | +15.3% |
| Fixed assets | 21/28 | €70,185 | €186,100 | +€115,915 | +165.2% |
| Intangible fixed assets | 21 | €6,036 | €121,230 | +€115,194 | +1908.4% |
| Tangible fixed assets | 22/27 | €64,149 | €64,870 | +€721 | +1.1% |
| Land and buildings | 22 | €14,606 | €12,512 | -€2,094 | -14.3% |
| Plant, machinery and equipment | 23 | €6,006 | €8,704 | +€2,698 | +44.9% |
| Furniture and vehicles | 24 | €28,521 | €19,415 | -€9,106 | -31.9% |
| Other tangible fixed assets | 26 | €15,016 | €24,239 | +€9,223 | +61.4% |
| Current assets | 29/58 | €425,831 | €385,784 | -€40,047 | -9.4% |
| Amounts receivable after more than one year | 29 | - | €7,649 | +€7,649 | |
| Other amounts receivable | 291 | - | €7,649 | +€7,649 | |
| Amounts receivable within one year | 40/41 | €9,472 | €11,580 | +€2,108 | +22.3% |
| Trade receivables | 40 | €171 | €2,449 | +€2,278 | +1332.2% |
| Other amounts receivable | 41 | €9,301 | €9,131 | -€170 | -1.8% |
| Cash at bank and in hand | 54/58 | €412,745 | €364,392 | -€48,353 | -11.7% |
| Deferred charges and accrued income | 490/1 | €3,614 | €2,163 | -€1,451 | -40.1% |
| Total equity and liabilities | 10/49 | €496,016 | €571,884 | +€75,868 | +15.3% |
| Equity | 10/15 | €494,936 | €505,481 | +€10,545 | +2.1% |
| Contributions | 10/11 | €10,644 | €10,644 | = | 0.0% |
| Reserves | 13 | €23,750 | €23,750 | = | 0.0% |
| Tax-exempt reserves | 132 | €23,750 | €23,750 | = | 0.0% |
| Profit (loss) carried forward | 14 | €460,542 | €471,087 | +€10,545 | +2.3% |
| Amounts payable | 17/49 | €1,080 | €66,403 | +€65,323 | +6048.4% |
| Amounts payable within one year | 42/48 | €1,080 | €66,403 | +€65,323 | +6048.4% |
| Trade debts | 44 | €356 | €2,408 | +€2,052 | +576.4% |
| Suppliers | 440/4 | €356 | €2,408 | +€2,052 | +576.4% |
| Taxes, remuneration and social security | 45 | €153 | €278 | +€125 | +81.7% |
| Taxes | 450/3 | €153 | €278 | +€125 | +81.7% |
| Other amounts payable | 47/48 | €571 | €63,717 | +€63,146 | +11058.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,135 | €21,629 | +€5,494 | +34.1% |
| Other operating charges | 640/8 | €675 | €1,363 | +€688 | +101.9% |
| Gross operating margin | 9900 | €6,489 | €31,676 | +€25,187 | +388.1% |
| Operating profit (loss) | 9901 | -€10,321 | €8,684 | +€19,005 | |
| Financial income | 75/76B | €4,859 | €2,957 | -€1,902 | -39.1% |
| Recurring financial income | 75 | €4,859 | €2,957 | -€1,902 | -39.1% |
| Financial charges | 65/66B | €318 | €209 | -€109 | -34.3% |
| Recurring financial charges | 65 | €318 | €209 | -€109 | -34.3% |
| Profit (loss) for the period before taxes | 9903 | -€5,780 | €11,432 | +€17,212 | |
| Income taxes | 67/77 | - | €887 | +€887 | |
| Profit (loss) for the period | 9904 | -€5,780 | €10,545 | +€16,325 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,780 | €10,545 | +€16,325 |
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 11 October 2026 via checked.be.