AU 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.
AU BOIS
Largest movements
- Tangible fixed assets -€6,990
down €6,990 (-44.1%), from €15,849 to €8,858
of which Furniture and vehicles: -€9,153
- Stocks and contracts -€1,407
down €1,407 (-3.4%), from €41,419 to €40,012
- Cash +€1,201
up €1,201 (+36.3%), from €3,306 to €4,507
mainly Trade debts (+€6,782) and Investment in fixed assets (net) (+€5,353)
- Other debts -€7,070
down €7,070 (-13.9%), from €50,741 to €43,670
- Trade debts +€6,782
up €6,782 (+371%), from €1,826 to €8,608
- Debts after one year -€4,415
down €4,415 (-74.6%), from €5,917 to €1,502
- Short-term financial debts -€4,169
no longer reported in 2025 (was €4,169)
- Tax, wage and social debts +€1,747
up €1,747 (+184%), from €951 to €2,697
of which Remuneration and social security: +€1,300
- Gross operating margin +€8,117
up €8,117 (+446%), from €1,821 to €9,938
- Other operating charges +€3,358
up €3,358 (+2,008%), from €167 to €3,525
- Financial charges +€1,410
up €1,410 (+73.9%), from €1,909 to €3,319
- Depreciation -€1,384
down €1,384 (-45.8%), from €3,022 to €1,637
- Taxes +€220
up €220 (+53.3%), from €413 to €633
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 | €72,389 | €66,274 | -€6,115 | -8.4% |
| Fixed assets | 21/28 | €15,849 | €8,858 | -€6,990 | -44.1% |
| Tangible fixed assets | 22/27 | €15,849 | €8,858 | -€6,990 | -44.1% |
| Furniture and vehicles | 24 | €9,153 | - | -€9,153 | |
| Other tangible fixed assets | 26 | €6,696 | €8,858 | +€2,163 | +32.3% |
| Current assets | 29/58 | €56,540 | €57,415 | +€875 | +1.5% |
| Stocks and contracts in progress | 3 | €41,419 | €40,012 | -€1,407 | -3.4% |
| Stocks | 30/36 | €41,419 | €40,012 | -€1,407 | -3.4% |
| Amounts receivable within one year | 40/41 | €10,525 | €11,221 | +€696 | +6.6% |
| Trade receivables | 40 | €4,886 | €5,832 | +€946 | +19.4% |
| Other amounts receivable | 41 | €5,639 | €5,389 | -€250 | -4.4% |
| Cash at bank and in hand | 54/58 | €3,306 | €4,507 | +€1,201 | +36.3% |
| Deferred charges and accrued income | 490/1 | €1,290 | €1,675 | +€384 | +29.8% |
| Total equity and liabilities | 10/49 | €72,389 | €66,274 | -€6,115 | -8.4% |
| Equity | 10/15 | €4,502 | €5,381 | +€879 | +19.5% |
| Contributions | 10/11 | €6,500 | €6,500 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,858 | -€2,979 | +€879 | +22.8% |
| Amounts payable | 17/49 | €67,887 | €60,892 | -€6,994 | -10.3% |
| Amounts payable after more than one year | 17 | €5,917 | €1,502 | -€4,415 | -74.6% |
| Financial debts | 170/4 | €5,917 | €1,502 | -€4,415 | -74.6% |
| Amounts payable within one year | 42/48 | €61,970 | €59,391 | -€2,579 | -4.2% |
| Current portion of amounts payable after more than one year | 42 | €4,284 | €4,415 | +€131 | +3.1% |
| Financial debts | 43 | €4,169 | - | -€4,169 | |
| Credit institutions | 430/8 | €4,169 | - | -€4,169 | |
| Trade debts | 44 | €1,826 | €8,608 | +€6,782 | +371% |
| Suppliers | 440/4 | €1,826 | €8,608 | +€6,782 | +371% |
| Taxes, remuneration and social security | 45 | €951 | €2,697 | +€1,747 | +184% |
| Taxes | 450/3 | €951 | €1,397 | +€447 | +47.0% |
| Remuneration and social security | 454/9 | - | €1,300 | +€1,300 | |
| Other amounts payable | 47/48 | €50,741 | €43,670 | -€7,070 | -13.9% |
| Non-recurring operating income | 76A | - | €14,847 | +€14,847 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,022 | €1,637 | -€1,384 | -45.8% |
| Other operating charges | 640/8 | €167 | €3,525 | +€3,358 | +2,008% |
| Gross operating margin | 9900 | €1,821 | €9,938 | +€8,117 | +446% |
| Operating profit (loss) | 9901 | -€1,368 | €4,775 | +€6,143 | |
| Financial income | 75/76B | €219 | €57 | -€163 | -74.2% |
| Recurring financial income | 75 | €219 | €57 | -€163 | -74.2% |
| Financial charges | 65/66B | €1,909 | €3,319 | +€1,410 | +73.9% |
| Recurring financial charges | 65 | €1,909 | €3,319 | +€1,410 | +73.9% |
| Profit (loss) for the period before taxes | 9903 | -€3,058 | €1,512 | +€4,570 | |
| Income taxes | 67/77 | €413 | €633 | +€220 | +53.3% |
| Profit (loss) for the period | 9904 | -€3,471 | €879 | +€4,350 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,471 | €879 | +€4,350 |
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.