MACHINEHANDEL BOS: what changed
Two fiscal 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.
MACHINEHANDEL BOS
Largest movements
- Cash +€31,599
up €31,599 (+12.7%), from €249,219 to €280,818
mainly Depreciation (+€39,608) and Net result for the year (+€29,813)
- Tangible fixed assets +€17,569
up €17,569 (+34.2%), from €51,340 to €68,909
of which Furniture and vehicles: +€20,105
- Stocks and contracts +€12,997
up €12,997 (+16.5%), from €78,880 to €91,877
- Intangible fixed assets -€10,000
down €10,000 (-100.0%), from €10,000 to €0
- Reserves +€29,813
up €29,813 (+8.9%), from €336,109 to €365,923
- Debts after one year +€21,441
up €21,441 (+359.7%), from €5,961 to €27,402
- Trade debts +€10,336
up €10,336 (+63.5%), from €16,277 to €26,613
- Current portion of long-term debt -€5,509
down €5,509 (-30.6%), from €18,002 to €12,494
- Gross operating margin +€31,013
up €31,013 (+35.7%), from €86,842 to €117,855
- Taxes +€5,526
up €5,526 (+154.6%), from €3,574 to €9,100
- Staff costs -€3,390
down €3,390 (-8.1%), from €42,036 to €38,646
- Financial income -€1,231
down €1,231 (-26.0%), from €4,730 to €3,500
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 | €433,218 | €485,645 | +€52,427 | +12.1% |
| Fixed assets | 21/28 | €61,340 | €68,909 | +€7,569 | +12.3% |
| Intangible fixed assets | 21 | €10,000 | €0 | -€10,000 | -100.0% |
| Tangible fixed assets | 22/27 | €51,340 | €68,909 | +€17,569 | +34.2% |
| Furniture and vehicles | 24 | €41,965 | €62,070 | +€20,105 | +47.9% |
| Other tangible fixed assets | 26 | €9,375 | €6,839 | -€2,535 | -27.0% |
| Current assets | 29/58 | €371,878 | €416,736 | +€44,858 | +12.1% |
| Stocks and contracts in progress | 3 | €78,880 | €91,877 | +€12,997 | +16.5% |
| Stocks | 30/36 | €78,880 | €91,877 | +€12,997 | +16.5% |
| Amounts receivable within one year | 40/41 | €43,779 | €44,042 | +€262 | +0.6% |
| Trade receivables | 40 | €34,744 | €40,399 | +€5,654 | +16.3% |
| Other amounts receivable | 41 | €9,035 | €3,643 | -€5,392 | -59.7% |
| Cash at bank and in hand | 54/58 | €249,219 | €280,818 | +€31,599 | +12.7% |
| Total equity and liabilities | 10/49 | €433,218 | €485,645 | +€52,427 | +12.1% |
| Equity | 10/15 | €348,609 | €378,423 | +€29,813 | +8.6% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Reserves | 13 | €336,109 | €365,923 | +€29,813 | +8.9% |
| Distributable reserves | 133 | €336,109 | €365,923 | +€29,813 | +8.9% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €84,608 | €107,222 | +€22,614 | +26.7% |
| Amounts payable after more than one year | 17 | €5,961 | €27,402 | +€21,441 | +359.7% |
| Financial debts | 170/4 | €5,961 | €27,402 | +€21,441 | +359.7% |
| Amounts payable within one year | 42/48 | €78,647 | €79,821 | +€1,173 | +1.5% |
| Current portion of amounts payable after more than one year | 42 | €18,002 | €12,494 | -€5,509 | -30.6% |
| Trade debts | 44 | €16,277 | €26,613 | +€10,336 | +63.5% |
| Suppliers | 440/4 | €16,277 | €26,613 | +€10,336 | +63.5% |
| Taxes, remuneration and social security | 45 | €44,368 | €40,714 | -€3,655 | -8.2% |
| Taxes | 450/3 | €42,003 | €38,288 | -€3,715 | -8.8% |
| Remuneration and social security | 454/9 | €2,365 | €2,426 | +€60 | +2.5% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Non-recurring operating income | 76A | - | €11,000 | +€11,000 | |
| Remuneration, social security and pensions | 62 | €42,036 | €38,646 | -€3,390 | -8.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,327 | €39,608 | -€719 | -1.8% |
| Other operating charges | 640/8 | €1,692 | €2,038 | +€346 | +20.5% |
| Gross operating margin | 9900 | €86,842 | €117,855 | +€31,013 | +35.7% |
| Operating profit (loss) | 9901 | €2,788 | €37,563 | +€34,775 | +1247.4% |
| Financial income | 75/76B | €4,730 | €3,500 | -€1,231 | -26.0% |
| Recurring financial income | 75 | €4,730 | €3,500 | -€1,231 | -26.0% |
| Financial charges | 65/66B | €2,297 | €2,149 | -€148 | -6.4% |
| Recurring financial charges | 65 | €2,297 | €2,149 | -€148 | -6.4% |
| Profit (loss) for the period before taxes | 9903 | €5,221 | €38,913 | +€33,692 | +645.3% |
| Income taxes | 67/77 | €3,574 | €9,100 | +€5,526 | +154.6% |
| Profit (loss) for the period | 9904 | €1,647 | €29,813 | +€28,166 | +1710.0% |
| Profit (loss) for the period to be appropriated | 9905 | €1,647 | €29,813 | +€28,166 | +1710.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.