Wouter Bossuyt: 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.
Wouter Bossuyt
Largest movements
- Cash -€25,244
down €25,244 (-63.4%), from €39,823 to €14,579
mainly Net result for the year (-€60,370) and Tax, wage and social debts (-€12,105)
- Reserves -€60,370
down €60,370 (-41.4%), from €145,692 to €85,322
- Short-term financial debts +€50,000
up €50,000 (+50.0%), from €100,000 to €150,000
- Tax, wage and social debts -€12,105
down €12,105 (-36.8%), from €32,917 to €20,812
of which Taxes: -€8,046
- Other debts -€3,595
down €3,595 (-7.5%), from €47,869 to €44,274
- Gross operating margin -€86,364
down €86,364, from €32,675 to -€53,689
- Taxes -€7,175
down €7,175, from €7,167 to -€8
- Financial income -€3,017
no longer reported in 2025 (was €3,017)
- Financial charges +€2,667
up €2,667 (+83.7%), from €3,186 to €5,853
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 | €336,863 | €308,739 | -€28,124 | -8.3% |
| Current assets | 29/58 | €336,863 | €308,739 | -€28,124 | -8.3% |
| Amounts receivable within one year | 40/41 | €132,940 | €130,060 | -€2,880 | -2.2% |
| Trade receivables | 40 | - | €60 | +€60 | |
| Other amounts receivable | 41 | €132,940 | €130,000 | -€2,940 | -2.2% |
| Current investments | 50/53 | €164,100 | €164,100 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €39,823 | €14,579 | -€25,244 | -63.4% |
| Total equity and liabilities | 10/49 | €336,863 | €308,739 | -€28,124 | -8.3% |
| Equity | 10/15 | €148,692 | €88,322 | -€60,370 | -40.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €145,692 | €85,322 | -€60,370 | -41.4% |
| Distributable reserves | 133 | €145,692 | €85,322 | -€60,370 | -41.4% |
| Amounts payable | 17/49 | €188,171 | €220,416 | +€32,245 | +17.1% |
| Amounts payable within one year | 42/48 | €188,171 | €220,416 | +€32,245 | +17.1% |
| Financial debts | 43 | €100,000 | €150,000 | +€50,000 | +50.0% |
| Credit institutions | 430/8 | €100,000 | €150,000 | +€50,000 | +50.0% |
| Trade debts | 44 | €7,384 | €5,330 | -€2,054 | -27.8% |
| Suppliers | 440/4 | €7,384 | €5,330 | -€2,054 | -27.8% |
| Taxes, remuneration and social security | 45 | €32,917 | €20,812 | -€12,105 | -36.8% |
| Taxes | 450/3 | €28,858 | €20,812 | -€8,046 | -27.9% |
| Remuneration and social security | 454/9 | €4,059 | - | -€4,059 | |
| Other amounts payable | 47/48 | €47,869 | €44,274 | -€3,595 | -7.5% |
| Other operating charges | 640/8 | €387 | €837 | +€449 | +116.0% |
| Gross operating margin | 9900 | €32,675 | -€53,689 | -€86,364 | |
| Operating profit (loss) | 9901 | €32,288 | -€54,525 | -€86,813 | |
| Financial income | 75/76B | €3,017 | - | -€3,017 | |
| Recurring financial income | 75 | €3,017 | - | -€3,017 | |
| Financial charges | 65/66B | €3,186 | €5,853 | +€2,667 | +83.7% |
| Recurring financial charges | 65 | €3,186 | €5,853 | +€2,667 | +83.7% |
| Profit (loss) for the period before taxes | 9903 | €32,119 | -€60,378 | -€92,497 | |
| Income taxes | 67/77 | €7,167 | -€8 | -€7,175 | |
| Profit (loss) for the period | 9904 | €24,952 | -€60,370 | -€85,322 | |
| Profit (loss) for the period to be appropriated | 9905 | €24,952 | -€60,370 | -€85,322 |
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 12 October 2026 via checked.be.