AIR & 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.
AIR & BOIS
Largest movements
- Tangible fixed assets -€4,654
down €4,654 (-21.0%), from €22,183 to €17,529
of which Furniture and vehicles: -€4,387
- Other debts +€27,496
up €27,496 (+13.4%), from €205,332 to €232,828
- Profit (loss) carried forward -€27,011
down €27,011 (-13.1%), from -€205,978 to -€232,989
- Current portion of long-term debt -€5,493
no longer reported in 2025 (was €5,493)
- Trade debts +€1,270
up €1,270 (+103%), from €1,231 to €2,502
- Accrued charges and deferred income -€1,220
down €1,220 (-75.3%), from €1,620 to €400
- Gross operating margin -€6,878
down €6,878 (-54.1%), from -€12,703 to -€19,581
- Depreciation -€987
down €987 (-14.0%), from €7,054 to €6,067
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 | €70,898 | €65,941 | -€4,957 | -7.0% |
| Fixed assets | 21/28 | €22,183 | €17,529 | -€4,654 | -21.0% |
| Tangible fixed assets | 22/27 | €22,183 | €17,529 | -€4,654 | -21.0% |
| Plant, machinery and equipment | 23 | - | €424 | +€424 | |
| Furniture and vehicles | 24 | €19,749 | €15,362 | -€4,387 | -22.2% |
| Other tangible fixed assets | 26 | €2,434 | €1,743 | -€691 | -28.4% |
| Current assets | 29/58 | €48,715 | €48,412 | -€303 | -0.6% |
| Amounts receivable within one year | 40/41 | €48,106 | €48,055 | -€51 | -0.1% |
| Trade receivables | 40 | €47,518 | €47,518 | = | 0.0% |
| Other amounts receivable | 41 | €589 | €537 | -€51 | -8.7% |
| Cash at bank and in hand | 54/58 | €146 | €100 | -€46 | -31.7% |
| Deferred charges and accrued income | 490/1 | €463 | €257 | -€206 | -44.5% |
| Total equity and liabilities | 10/49 | €70,898 | €65,941 | -€4,957 | -7.0% |
| Equity | 10/15 | -€142,778 | -€169,789 | -€27,011 | -18.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €57,000 | €57,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €55,000 | €55,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€205,978 | -€232,989 | -€27,011 | -13.1% |
| Amounts payable | 17/49 | €213,676 | €235,730 | +€22,054 | +10.3% |
| Amounts payable within one year | 42/48 | €212,056 | €235,330 | +€23,274 | +11.0% |
| Current portion of amounts payable after more than one year | 42 | €5,493 | - | -€5,493 | |
| Trade debts | 44 | €1,231 | €2,502 | +€1,270 | +103% |
| Suppliers | 440/4 | €1,231 | €2,502 | +€1,270 | +103% |
| Other amounts payable | 47/48 | €205,332 | €232,828 | +€27,496 | +13.4% |
| Accrued charges and deferred income | 492/3 | €1,620 | €400 | -€1,220 | -75.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,054 | €6,067 | -€987 | -14.0% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€12,703 | -€19,581 | -€6,878 | -54.1% |
| Operating profit (loss) | 9901 | -€20,144 | -€26,048 | -€5,903 | -29.3% |
| Financial charges | 65/66B | €1,024 | €964 | -€61 | -5.9% |
| Recurring financial charges | 65 | €1,024 | €964 | -€61 | -5.9% |
| Profit (loss) for the period before taxes | 9903 | -€21,168 | -€27,011 | -€5,843 | -27.6% |
| Profit (loss) for the period | 9904 | -€21,168 | -€27,011 | -€5,843 | -27.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€21,168 | -€27,011 | -€5,843 | -27.6% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.