B.H. 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.
B.H. BOIS
Largest movements
- Stocks and contracts -€29,985
down €29,985 (-37.7%), from €79,447 to €49,462
of which Contracts in progress: -€31,985
- Cash +€22,284
up €22,284 (+84.9%), from €26,243 to €48,527
mainly Depreciation (+€52,051) and Stocks and contracts (+€29,985)
- Receivables within one year +€11,036
up €11,036 (+35.5%), from €31,130 to €42,166
of which Other amounts receivable: +€6,945
- Tangible fixed assets -€6,351
down €6,351 (-4.0%), from €159,118 to €152,768
of which Furniture and vehicles: -€27,959
- Debts after one year -€25,468
down €25,468 (-66.3%), from €38,387 to €12,919
- Profit (loss) carried forward +€13,514
up €13,514 (+14.1%), from €95,849 to €109,363
- Reserves +€10,000
new in 2025: €10,000
- Trade debts -€9,499
down €9,499 (-83.2%), from €11,416 to €1,918
- Other debts +€4,463
up €4,463 (+4.2%), from €105,577 to €110,041
- Gross operating margin -€22,536
down €22,536 (-20.8%), from €108,155 to €85,618
- Taxes -€4,110
down €4,110 (-37.6%), from €10,941 to €6,831
- Depreciation -€3,472
down €3,472 (-6.3%), from €55,523 to €52,051
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 | €295,939 | €292,923 | -€3,016 | -1.0% |
| Fixed assets | 21/28 | €159,118 | €152,768 | -€6,351 | -4.0% |
| Tangible fixed assets | 22/27 | €159,118 | €152,768 | -€6,351 | -4.0% |
| Land and buildings | 22 | €19,045 | €40,948 | +€21,903 | +115% |
| Plant, machinery and equipment | 23 | €764 | €470 | -€295 | -38.6% |
| Furniture and vehicles | 24 | €139,309 | €111,350 | -€27,959 | -20.1% |
| Current assets | 29/58 | €136,820 | €140,155 | +€3,335 | +2.4% |
| Stocks and contracts in progress | 3 | €79,447 | €49,462 | -€29,985 | -37.7% |
| Stocks | 30/36 | €18,462 | €20,462 | +€2,000 | +10.8% |
| Contracts in progress | 37 | €60,985 | €29,000 | -€31,985 | -52.4% |
| Amounts receivable within one year | 40/41 | €31,130 | €42,166 | +€11,036 | +35.5% |
| Trade receivables | 40 | €29,260 | €33,351 | +€4,091 | +14.0% |
| Other amounts receivable | 41 | €1,870 | €8,815 | +€6,945 | +371% |
| Cash at bank and in hand | 54/58 | €26,243 | €48,527 | +€22,284 | +84.9% |
| Total equity and liabilities | 10/49 | €295,939 | €292,923 | -€3,016 | -1.0% |
| Equity | 10/15 | €102,049 | €125,563 | +€23,514 | +23.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | - | -€6,200 | |
| Share premium | 1100/10 | €6,200 | - | -€6,200 | |
| Reserves | 13 | - | €10,000 | +€10,000 | |
| Tax-exempt reserves | 132 | - | €10,000 | +€10,000 | |
| Profit (loss) carried forward | 14 | €95,849 | €109,363 | +€13,514 | +14.1% |
| Amounts payable | 17/49 | €193,890 | €167,360 | -€26,530 | -13.7% |
| Amounts payable after more than one year | 17 | €38,387 | €12,919 | -€25,468 | -66.3% |
| Financial debts | 170/4 | €38,387 | €12,919 | -€25,468 | -66.3% |
| Amounts payable within one year | 42/48 | €154,977 | €153,915 | -€1,062 | -0.7% |
| Current portion of amounts payable after more than one year | 42 | €24,981 | €25,468 | +€487 | +1.9% |
| Trade debts | 44 | €11,416 | €1,918 | -€9,499 | -83.2% |
| Suppliers | 440/4 | €11,416 | €1,918 | -€9,499 | -83.2% |
| Taxes, remuneration and social security | 45 | €13,003 | €16,489 | +€3,486 | +26.8% |
| Taxes | 450/3 | €13,003 | €16,489 | +€3,486 | +26.8% |
| Other amounts payable | 47/48 | €105,577 | €110,041 | +€4,463 | +4.2% |
| Accrued charges and deferred income | 492/3 | €525 | €525 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €55,523 | €52,051 | -€3,472 | -6.3% |
| Other operating charges | 640/8 | €1,999 | €1,700 | -€299 | -15.0% |
| Gross operating margin | 9900 | €108,155 | €85,618 | -€22,536 | -20.8% |
| Operating profit (loss) | 9901 | €50,633 | €31,868 | -€18,765 | -37.1% |
| Financial income | 75/76B | €0 | €0 | +€0 | +100% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +100% |
| Financial charges | 65/66B | €1,684 | €1,522 | -€162 | -9.6% |
| Recurring financial charges | 65 | €1,684 | €1,522 | -€162 | -9.6% |
| Profit (loss) for the period before taxes | 9903 | €48,948 | €30,345 | -€18,603 | -38.0% |
| Income taxes | 67/77 | €10,941 | €6,831 | -€4,110 | -37.6% |
| Profit (loss) for the period | 9904 | €38,007 | €23,514 | -€14,493 | -38.1% |
| Profit (loss) for the period to be appropriated | 9905 | €38,007 | €23,514 | -€14,493 | -38.1% |
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 30 October 2026 via checked.be.