AC 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.
AC Bois
Largest movements
- Tangible fixed assets +€11,414
up €11,414 (+95.1%), from €12,000 to €23,414
- Cash +€3,108
up €3,108 (+91.5%), from €3,398 to €6,506
mainly Net result for the year (+€34,432) and Tax, wage and social debts (+€9,065)
- Receivables within one year +€2,440
up €2,440 (+2.0%), from €120,902 to €123,342
of which Trade receivables: +€2,197
- Profit (loss) carried forward +€34,432
up €34,432 (+74.2%), from €46,428 to €80,860
- Trade debts -€21,656
down €21,656 (-30.8%), from €70,403 to €48,747
- Tax, wage and social debts +€9,065
up €9,065 (+154%), from €5,892 to €14,958
of which Taxes: +€8,639
- Debts after one year -€4,414
down €4,414 (-86.2%), from €5,123 to €709
- Gross operating margin +€34,988
up €34,988 (+171%), from €20,472 to €55,460
- Taxes +€12,649
new in 2025: €12,649
- Other operating charges +€731
up €731 (+94.6%), from €772 to €1,503
- Depreciation +€586
up €586 (+9.8%), from €6,000 to €6,586
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 | €136,300 | €153,262 | +€16,962 | +12.4% |
| Fixed assets | 21/28 | €12,000 | €23,414 | +€11,414 | +95.1% |
| Tangible fixed assets | 22/27 | €12,000 | €23,414 | +€11,414 | +95.1% |
| Furniture and vehicles | 24 | €12,000 | €23,414 | +€11,414 | +95.1% |
| Current assets | 29/58 | €124,300 | €129,848 | +€5,548 | +4.5% |
| Amounts receivable within one year | 40/41 | €120,902 | €123,342 | +€2,440 | +2.0% |
| Trade receivables | 40 | €105,931 | €108,128 | +€2,197 | +2.1% |
| Other amounts receivable | 41 | €14,971 | €15,214 | +€243 | +1.6% |
| Cash at bank and in hand | 54/58 | €3,398 | €6,506 | +€3,108 | +91.5% |
| Total equity and liabilities | 10/49 | €136,300 | €153,262 | +€16,962 | +12.4% |
| Equity | 10/15 | €49,028 | €83,460 | +€34,432 | +70.2% |
| Contributions | 10/11 | €2,600 | €2,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €46,428 | €80,860 | +€34,432 | +74.2% |
| Amounts payable | 17/49 | €87,272 | €69,802 | -€17,471 | -20.0% |
| Amounts payable after more than one year | 17 | €5,123 | €709 | -€4,414 | -86.2% |
| Financial debts | 170/4 | €5,123 | €709 | -€4,414 | -86.2% |
| Amounts payable within one year | 42/48 | €82,149 | €69,093 | -€13,057 | -15.9% |
| Current portion of amounts payable after more than one year | 42 | €5,854 | €5,388 | -€466 | -8.0% |
| Trade debts | 44 | €70,403 | €48,747 | -€21,656 | -30.8% |
| Suppliers | 440/4 | €70,403 | €48,747 | -€21,656 | -30.8% |
| Taxes, remuneration and social security | 45 | €5,892 | €14,958 | +€9,065 | +154% |
| Taxes | 450/3 | €3,757 | €12,396 | +€8,639 | +230% |
| Remuneration and social security | 454/9 | €2,135 | €2,562 | +€426 | +20.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,000 | €6,586 | +€586 | +9.8% |
| Other operating charges | 640/8 | €772 | €1,503 | +€731 | +94.6% |
| Gross operating margin | 9900 | €20,472 | €55,460 | +€34,988 | +171% |
| Operating profit (loss) | 9901 | €13,699 | €47,370 | +€33,671 | +246% |
| Financial income | 75/76B | - | €459 | +€459 | |
| Recurring financial income | 75 | - | €459 | +€459 | |
| Financial charges | 65/66B | €788 | €748 | -€40 | -5.1% |
| Recurring financial charges | 65 | €788 | €748 | -€40 | -5.1% |
| Profit (loss) for the period before taxes | 9903 | €12,911 | €47,081 | +€34,170 | +265% |
| Income taxes | 67/77 | - | €12,649 | +€12,649 | |
| Profit (loss) for the period | 9904 | €12,911 | €34,432 | +€21,521 | +167% |
| Profit (loss) for the period to be appropriated | 9905 | €12,911 | €34,432 | +€21,521 | +167% |
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 17 October 2026 via checked.be.