AV 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.
AV BOIS
Largest movements
- Receivables within one year +€13,376
up €13,376 (+1,217%), from €1,099 to €14,475
of which Trade receivables: +€13,114
- Stocks and contracts +€13,066
up €13,066 (+97.0%), from €13,466 to €26,532
- Tangible fixed assets -€9,644
down €9,644 (-27.3%), from €35,276 to €25,632
of which Furniture and vehicles: -€6,560
- Cash +€2,305
up €2,305 (+210%), from €1,098 to €3,403
mainly Trade debts (+€18,819) and Depreciation (+€12,033)
- Intangible fixed assets +€822
new in 2026: €822
- Trade debts +€18,819
up €18,819 (+1,509%), from €1,247 to €20,066
- Debts after one year -€6,321
down €6,321 (-33.8%), from €18,693 to €12,372
- Other debts +€4,791
up €4,791 (+35.4%), from €13,532 to €18,323
- Profit (loss) carried forward +€1,942
up €1,942 (+16.9%), from €11,463 to €13,405
- Turnover +€32,639
up €32,639 (+56.7%), from €57,603 to €90,242
- Purchases and services +€28,613
up €28,613 (+64.1%), from €44,610 to €73,223
- Gross operating margin +€3,219
up €3,219 (+22.3%), from €14,420 to €17,639
- Depreciation +€2,488
up €2,488 (+26.1%), from €9,545 to €12,033
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €51,744 | €71,607 | +€19,863 | +38.4% |
| Formation expenses | 20 | €198 | €4 | -€194 | -98.0% |
| Fixed assets | 21/28 | €35,276 | €26,660 | -€8,616 | -24.4% |
| Intangible fixed assets | 21 | - | €822 | +€822 | |
| Tangible fixed assets | 22/27 | €35,276 | €25,632 | -€9,644 | -27.3% |
| Plant, machinery and equipment | 23 | €11,944 | €8,860 | -€3,084 | -25.8% |
| Furniture and vehicles | 24 | €23,332 | €16,772 | -€6,560 | -28.1% |
| Financial fixed assets | 28 | - | €206 | +€206 | |
| Current assets | 29/58 | €16,270 | €44,943 | +€28,673 | +176% |
| Stocks and contracts in progress | 3 | €13,466 | €26,532 | +€13,066 | +97.0% |
| Stocks | 30/36 | €13,466 | €26,532 | +€13,066 | +97.0% |
| Amounts receivable within one year | 40/41 | €1,099 | €14,475 | +€13,376 | +1,217% |
| Trade receivables | 40 | - | €13,114 | +€13,114 | |
| Other amounts receivable | 41 | €1,099 | €1,361 | +€262 | +23.8% |
| Cash at bank and in hand | 54/58 | €1,098 | €3,403 | +€2,305 | +210% |
| Deferred charges and accrued income | 490/1 | €607 | €533 | -€74 | -12.2% |
| Total equity and liabilities | 10/49 | €51,744 | €71,607 | +€19,863 | +38.4% |
| Equity | 10/15 | €11,963 | €13,905 | +€1,942 | +16.2% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,463 | €13,405 | +€1,942 | +16.9% |
| Amounts payable | 17/49 | €39,781 | €57,702 | +€17,921 | +45.0% |
| Amounts payable after more than one year | 17 | €18,693 | €12,372 | -€6,321 | -33.8% |
| Financial debts | 170/4 | €18,693 | €12,372 | -€6,321 | -33.8% |
| Amounts payable within one year | 42/48 | €21,088 | €45,330 | +€24,242 | +115% |
| Current portion of amounts payable after more than one year | 42 | €6,035 | €6,320 | +€285 | +4.7% |
| Trade debts | 44 | €1,247 | €20,066 | +€18,819 | +1,509% |
| Suppliers | 440/4 | €1,247 | €20,066 | +€18,819 | +1,509% |
| Taxes, remuneration and social security | 45 | €274 | €621 | +€347 | +127% |
| Taxes | 450/3 | €274 | €621 | +€347 | +127% |
| Other amounts payable | 47/48 | €13,532 | €18,323 | +€4,791 | +35.4% |
| Turnover | 70 | €57,603 | €90,242 | +€32,639 | +56.7% |
| Non-recurring operating income | 76A | €413 | - | -€413 | |
| Goods, raw materials, services and sundry goods | 60/61 | €44,610 | €73,223 | +€28,613 | +64.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,545 | €12,033 | +€2,488 | +26.1% |
| Other operating charges | 640/8 | €1,036 | €548 | -€488 | -47.1% |
| Gross operating margin | 9900 | €14,420 | €17,639 | +€3,219 | +22.3% |
| Operating profit (loss) | 9901 | €3,839 | €5,058 | +€1,219 | +31.8% |
| Financial income | 75/76B | €21 | €21 | = | 0.0% |
| Recurring financial income | 75 | €21 | €21 | = | 0.0% |
| Financial charges | 65/66B | €2,239 | €2,515 | +€276 | +12.3% |
| Recurring financial charges | 65 | €2,239 | €2,515 | +€276 | +12.3% |
| Profit (loss) for the period before taxes | 9903 | €1,621 | €2,564 | +€943 | +58.2% |
| Income taxes | 67/77 | €280 | €622 | +€342 | +122% |
| Profit (loss) for the period | 9904 | €1,341 | €1,942 | +€601 | +44.8% |
| Profit (loss) for the period to be appropriated | 9905 | €1,341 | €1,942 | +€601 | +44.8% |
Source: filed annual accounts (NBB), financial years ended 31 January 2025 and 31 January 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.