AS 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.
AS BOIS
Largest movements
- Tangible fixed assets -€38,954
down €38,954 (-30.1%), from €129,351 to €90,398
of which Furniture and vehicles: -€23,117
- Receivables within one year +€22,743
up €22,743 (+14.4%), from €158,105 to €180,848
of which Trade receivables: +€33,425
- Reserves +€59,297
up €59,297 (+19,766%), from €300 to €59,597
of which Distributable reserves: +€59,297
- Current portion of long-term debt -€31,440
down €31,440 (-56.7%), from €55,457 to €24,018
- Debts after one year -€24,018
down €24,018 (-35.8%), from €67,152 to €43,134
- Tax, wage and social debts -€9,212
down €9,212 (-35.5%), from €25,975 to €16,763
of which Remuneration and social security: -€9,877
- Trade debts -€6,467
down €6,467 (-7.1%), from €91,122 to €84,655
- Gross operating margin +€39,417
up €39,417 (+37.7%), from €104,454 to €143,871
- Staff costs -€27,622
down €27,622 (-60.4%), from €45,735 to €18,112
- Depreciation -€19,010
down €19,010 (-30.7%), from €61,963 to €42,954
- Taxes +€9,021
new in 2024: €9,021
- Financial charges -€1,789
down €1,789 (-17.3%), from €10,342 to €8,553
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €334,707 | €321,591 | -€13,116 | -3.9% |
| Fixed assets | 21/28 | €171,983 | €135,029 | -€36,954 | -21.5% |
| Tangible fixed assets | 22/27 | €129,351 | €90,398 | -€38,954 | -30.1% |
| Land and buildings | 22 | €20,000 | €20,000 | = | 0.0% |
| Plant, machinery and equipment | 23 | €67,414 | €51,577 | -€15,837 | -23.5% |
| Furniture and vehicles | 24 | €41,937 | €18,821 | -€23,117 | -55.1% |
| Financial fixed assets | 28 | €42,632 | €44,632 | +€2,000 | +4.7% |
| Current assets | 29/58 | €162,724 | €186,562 | +€23,837 | +14.6% |
| Amounts receivable within one year | 40/41 | €158,105 | €180,848 | +€22,743 | +14.4% |
| Trade receivables | 40 | €120,061 | €153,486 | +€33,425 | +27.8% |
| Other amounts receivable | 41 | €38,044 | €27,362 | -€10,682 | -28.1% |
| Cash at bank and in hand | 54/58 | €4,619 | €5,713 | +€1,094 | +23.7% |
| Total equity and liabilities | 10/49 | €334,707 | €321,591 | -€13,116 | -3.9% |
| Equity | 10/15 | €65,749 | €125,047 | +€59,297 | +90.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €300 | €59,597 | +€59,297 | +19,766% |
| Non-distributable reserves | 130/1 | €300 | €300 | = | 0.0% |
| Reserves not available under the articles | 1311 | €300 | €300 | = | 0.0% |
| Distributable reserves | 133 | - | €59,297 | +€59,297 | |
| Profit (loss) carried forward | 14 | €46,849 | €46,849 | = | 0.0% |
| Amounts payable | 17/49 | €268,958 | €196,544 | -€72,414 | -26.9% |
| Amounts payable after more than one year | 17 | €67,152 | €43,134 | -€24,018 | -35.8% |
| Financial debts | 170/4 | €67,152 | €43,134 | -€24,018 | -35.8% |
| Amounts payable within one year | 42/48 | €201,806 | €153,410 | -€48,396 | -24.0% |
| Current portion of amounts payable after more than one year | 42 | €55,457 | €24,018 | -€31,440 | -56.7% |
| Trade debts | 44 | €91,122 | €84,655 | -€6,467 | -7.1% |
| Suppliers | 440/4 | €91,122 | €84,655 | -€6,467 | -7.1% |
| Taxes, remuneration and social security | 45 | €25,975 | €16,763 | -€9,212 | -35.5% |
| Taxes | 450/3 | €2,217 | €2,882 | +€665 | +30.0% |
| Remuneration and social security | 454/9 | €23,758 | €13,881 | -€9,877 | -41.6% |
| Other amounts payable | 47/48 | €29,253 | €27,974 | -€1,278 | -4.4% |
| Remuneration, social security and pensions | 62 | €45,735 | €18,112 | -€27,622 | -60.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €61,963 | €42,954 | -€19,010 | -30.7% |
| Other operating charges | 640/8 | €4,467 | €6,037 | +€1,570 | +35.2% |
| Gross operating margin | 9900 | €104,454 | €143,871 | +€39,417 | +37.7% |
| Operating profit (loss) | 9901 | -€7,711 | €76,768 | +€84,479 | |
| Financial income | 75/76B | €203 | €103 | -€99 | -49.1% |
| Recurring financial income | 75 | €203 | €103 | -€99 | -49.1% |
| Financial charges | 65/66B | €10,342 | €8,553 | -€1,789 | -17.3% |
| Recurring financial charges | 65 | €10,342 | €8,553 | -€1,789 | -17.3% |
| Profit (loss) for the period before taxes | 9903 | -€17,850 | €68,318 | +€86,168 | |
| Income taxes | 67/77 | - | €9,021 | +€9,021 | |
| Profit (loss) for the period | 9904 | -€17,850 | €59,297 | +€77,148 | |
| Profit (loss) for the period to be appropriated | 9905 | -€17,850 | €59,297 | +€77,148 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.