BØSSER: 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.
BØSSER
Largest movements
- Tangible fixed assets -€3,399
down €3,399 (-23.4%), from €14,541 to €11,142
- Cash +€1,018
up €1,018 (+195.1%), from €522 to €1,539
mainly Depreciation (+€3,399) and Net result for the year (+€2,819)
- Receivables within one year -€633
down €633 (-52.9%), from €1,196 to €563
- Trade debts -€5,834
down €5,834 (-77.2%), from €7,552 to €1,719
- Profit (loss) carried forward +€2,819
up €2,819 (+1.8%), from -€154,548 to -€151,729
- Gross operating margin +€29,051
up €29,051, from -€22,539 to €6,513
- Other operating charges -€1,388
down €1,388 (-90.6%), from €1,533 to €144
- Financial charges -€475
down €475 (-76.0%), from €625 to €150
- Depreciation -€288
down €288 (-7.8%), from €3,687 to €3,399
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 | €16,259 | €13,244 | -€3,014 | -18.5% |
| Fixed assets | 21/28 | €14,541 | €11,142 | -€3,399 | -23.4% |
| Tangible fixed assets | 22/27 | €14,541 | €11,142 | -€3,399 | -23.4% |
| Plant, machinery and equipment | 23 | €14,541 | €11,142 | -€3,399 | -23.4% |
| Current assets | 29/58 | €1,717 | €2,102 | +€385 | +22.4% |
| Amounts receivable within one year | 40/41 | €1,196 | €563 | -€633 | -52.9% |
| Other amounts receivable | 41 | €1,196 | €563 | -€633 | -52.9% |
| Cash at bank and in hand | 54/58 | €522 | €1,539 | +€1,018 | +195.1% |
| Total equity and liabilities | 10/49 | €16,259 | €13,244 | -€3,014 | -18.5% |
| Equity | 10/15 | -€124,548 | -€121,729 | +€2,819 | +2.3% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€154,548 | -€151,729 | +€2,819 | +1.8% |
| Amounts payable | 17/49 | €140,807 | €134,973 | -€5,834 | -4.1% |
| Amounts payable after more than one year | 17 | €74,000 | €74,000 | = | 0.0% |
| Financial debts | 170/4 | €74,000 | €74,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €66,807 | €60,973 | -€5,834 | -8.7% |
| Trade debts | 44 | €7,552 | €1,719 | -€5,834 | -77.2% |
| Suppliers | 440/4 | €7,552 | €1,719 | -€5,834 | -77.2% |
| Taxes, remuneration and social security | 45 | €5,612 | €5,612 | = | 0.0% |
| Taxes | 450/3 | €5,612 | €5,612 | = | 0.0% |
| Other amounts payable | 47/48 | €53,642 | €53,642 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,687 | €3,399 | -€288 | -7.8% |
| Other operating charges | 640/8 | €1,533 | €144 | -€1,388 | -90.6% |
| Gross operating margin | 9900 | -€22,539 | €6,513 | +€29,051 | |
| Operating profit (loss) | 9901 | -€27,758 | €2,969 | +€30,727 | |
| Financial charges | 65/66B | €625 | €150 | -€475 | -76.0% |
| Recurring financial charges | 65 | €625 | €150 | -€475 | -76.0% |
| Profit (loss) for the period before taxes | 9903 | -€28,383 | €2,819 | +€31,203 | |
| Profit (loss) for the period | 9904 | -€28,383 | €2,819 | +€31,203 | |
| Profit (loss) for the period to be appropriated | 9905 | -€28,383 | €2,819 | +€31,203 |
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 29 September 2026 via checked.be.