AB BOIS: 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.
AB BOIS
Largest movements
- Receivables within one year +€3,956
up €3,956, from €0 to €3,956
of which Trade receivables: +€3,956
- Cash -€484
down €484 (-57.8%), from €838 to €354
mainly Receivables within one year (-€3,956) and Current portion of long-term debt (-€114)
- Deferred charges and accrued income -€76
down €76 (-19.4%), from €389 to €313
- Trade debts +€2,545
up €2,545 (+17.7%), from €14,396 to €16,941
- Other debts +€400
up €400 (+3.1%), from €12,728 to €13,128
- Tax, wage and social debts +€340
up €340 (+13.0%), from €2,625 to €2,965
of which Taxes: +€340
- Profit (loss) carried forward +€224
up €224 (+0.5%), from -€46,894 to -€46,670
- Current portion of long-term debt -€114
down €114 (-100%), from €114 to €0
- Gross operating margin -€28,298
down €28,298 (-93.5%), from €30,256 to €1,958
- Other operating charges -€18,073
down €18,073 (-94.6%), from €19,105 to €1,033
- Turnover -€17,737
down €17,737 (-69.7%), from €25,437 to €7,700
- Purchases and services +€2,012
up €2,012 (+54.0%), from €3,729 to €5,742
- Taxes -€1,807
down €1,807 (-83.1%), from €2,175 to €368
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 | €1,568 | €4,964 | +€3,396 | +217% |
| Fixed assets | 21/28 | €341 | €341 | = | 0.0% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €0 | €0 | = | |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Financial fixed assets | 28 | €341 | €341 | = | 0.0% |
| Current assets | 29/58 | €1,227 | €4,623 | +€3,396 | +277% |
| Amounts receivable within one year | 40/41 | €0 | €3,956 | +€3,956 | |
| Trade receivables | 40 | €0 | €3,956 | +€3,956 | |
| Other amounts receivable | 41 | €0 | €0 | = | |
| Cash at bank and in hand | 54/58 | €838 | €354 | -€484 | -57.8% |
| Deferred charges and accrued income | 490/1 | €389 | €313 | -€76 | -19.4% |
| Total equity and liabilities | 10/49 | €1,568 | €4,964 | +€3,396 | +217% |
| Equity | 10/15 | -€28,294 | -€28,070 | +€224 | +0.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | - | -€18,600 | |
| Other | 1109/19 | €18,600 | - | -€18,600 | |
| Profit (loss) carried forward | 14 | -€46,894 | -€46,670 | +€224 | +0.5% |
| Amounts payable | 17/49 | €29,862 | €33,034 | +€3,172 | +10.6% |
| Amounts payable within one year | 42/48 | €29,862 | €33,034 | +€3,172 | +10.6% |
| Current portion of amounts payable after more than one year | 42 | €114 | €0 | -€114 | -100% |
| Trade debts | 44 | €14,396 | €16,941 | +€2,545 | +17.7% |
| Suppliers | 440/4 | €14,396 | €16,941 | +€2,545 | +17.7% |
| Taxes, remuneration and social security | 45 | €2,625 | €2,965 | +€340 | +13.0% |
| Taxes | 450/3 | €2,625 | €2,965 | +€340 | +13.0% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €12,728 | €13,128 | +€400 | +3.1% |
| Turnover | 70 | €25,437 | €7,700 | -€17,737 | -69.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €3,729 | €5,742 | +€2,012 | +54.0% |
| Other operating charges | 640/8 | €19,105 | €1,033 | -€18,073 | -94.6% |
| Gross operating margin | 9900 | €30,256 | €1,958 | -€28,298 | -93.5% |
| Operating profit (loss) | 9901 | €11,151 | €926 | -€10,225 | -91.7% |
| Financial charges | 65/66B | €869 | €334 | -€535 | -61.6% |
| Recurring financial charges | 65 | €869 | €334 | -€535 | -61.6% |
| Profit (loss) for the period before taxes | 9903 | €10,282 | €592 | -€9,690 | -94.2% |
| Income taxes | 67/77 | €2,175 | €368 | -€1,807 | -83.1% |
| Profit (loss) for the period | 9904 | €8,107 | €224 | -€7,883 | -97.2% |
| Profit (loss) for the period to be appropriated | 9905 | €8,107 | €224 | -€7,883 | -97.2% |
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 27 October 2026 via checked.be.