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
- Receivables within one year +€26,776
up €26,776 (+23.1%), from €115,746 to €142,522
of which Trade receivables: +€26,656
- Tangible fixed assets -€19,282
down €19,282 (-6.6%), from €290,708 to €271,425
- Profit (loss) carried forward +€4,652
up €4,652 (+0.9%), from -€532,495 to -€527,842
- Financial charges -€98,133
down €98,133 (-99.9%), from €98,194 to €61
- Taxes -€45,829
no longer reported in 2024 (was €45,829)
- Gross operating margin +€38,329
up €38,329, from -€10,722 to €27,608
- Depreciation +€19,282
new in 2024: €19,282
- Other operating charges +€3,612
new in 2024: €3,612
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 | €409,469 | €415,551 | +€6,082 | +1.5% |
| Fixed assets | 21/28 | €291,358 | €272,075 | -€19,282 | -6.6% |
| Tangible fixed assets | 22/27 | €290,708 | €271,425 | -€19,282 | -6.6% |
| Land and buildings | 22 | €290,708 | €271,425 | -€19,282 | -6.6% |
| Financial fixed assets | 28 | €650 | €650 | = | 0.0% |
| Current assets | 29/58 | €118,112 | €143,476 | +€25,364 | +21.5% |
| Amounts receivable within one year | 40/41 | €115,746 | €142,522 | +€26,776 | +23.1% |
| Trade receivables | 40 | €3,890 | €30,546 | +€26,656 | +685% |
| Other amounts receivable | 41 | €111,856 | €111,976 | +€120 | +0.1% |
| Cash at bank and in hand | 54/58 | €2,366 | €954 | -€1,412 | -59.7% |
| Total equity and liabilities | 10/49 | €409,469 | €415,551 | +€6,082 | +1.5% |
| Equity | 10/15 | -€312,473 | -€307,820 | +€4,652 | +1.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Capital | 10 | €20,000 | €20,000 | = | 0.0% |
| Issued capital | 100 | €20,000 | €20,000 | = | 0.0% |
| Revaluation surpluses | 12 | €200,000 | €200,000 | = | 0.0% |
| Reserves | 13 | €22 | €22 | = | 0.0% |
| Non-distributable reserves | 130/1 | €22 | €22 | = | 0.0% |
| Legal reserve | 130 | €22 | €22 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€532,495 | -€527,842 | +€4,652 | +0.9% |
| Amounts payable | 17/49 | €721,942 | €723,371 | +€1,429 | +0.2% |
| Amounts payable within one year | 42/48 | €721,942 | €723,371 | +€1,429 | +0.2% |
| Current portion of amounts payable after more than one year | 42 | €338,037 | €338,037 | = | 0.0% |
| Financial debts | 43 | €249,213 | €249,213 | = | 0.0% |
| Credit institutions | 430/8 | €249,213 | €249,213 | = | 0.0% |
| Trade debts | 44 | €45,976 | €49,903 | +€3,928 | +8.5% |
| Suppliers | 440/4 | €45,976 | €49,903 | +€3,928 | +8.5% |
| Taxes, remuneration and social security | 45 | €45,829 | €42,767 | -€3,062 | -6.7% |
| Taxes | 450/3 | €45,829 | €42,767 | -€3,062 | -6.7% |
| Other amounts payable | 47/48 | €42,887 | €43,450 | +€563 | +1.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €19,282 | +€19,282 | |
| Other operating charges | 640/8 | - | €3,612 | +€3,612 | |
| Non-recurring operating charges | 66A | €45,766 | - | -€45,766 | |
| Gross operating margin | 9900 | -€10,722 | €27,608 | +€38,329 | |
| Operating profit (loss) | 9901 | -€56,488 | €4,713 | +€61,201 | |
| Financial charges | 65/66B | €98,194 | €61 | -€98,133 | -99.9% |
| Recurring financial charges | 65 | €98,194 | €61 | -€98,133 | -99.9% |
| Profit (loss) for the period before taxes | 9903 | -€154,681 | €4,652 | +€159,334 | |
| Income taxes | 67/77 | €45,829 | - | -€45,829 | |
| Profit (loss) for the period | 9904 | -€200,510 | €4,652 | +€205,163 | |
| Profit (loss) for the period to be appropriated | 9905 | -€200,510 | €4,652 | +€205,163 |
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 23 October 2026 via checked.be.