BO-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.
BO-BOIS
Largest movements
- Current investments -€120,256
down €120,256 (-100%), from €120,256 to €0
- Cash +€93,133
up €93,133 (+79.8%), from €116,688 to €209,821
mainly Current investments (+€120,256) and Depreciation (+€27,303)
- Tangible fixed assets -€25,960
down €25,960 (-7.5%), from €346,449 to €320,489
of which Land and buildings: -€19,794
- Receivables within one year -€18,390
down €18,390 (-63.7%), from €28,853 to €10,463
of which Trade receivables: -€14,194
- Debts after one year -€46,808
down €46,808 (-27.1%), from €172,936 to €126,128
- Other debts -€18,883
down €18,883 (-14.0%), from €134,407 to €115,524
- Reserves -€16,968
down €16,968 (-5.8%), from €291,855 to €274,887
- Accrued charges and deferred income +€9,269
new in 2025: €9,269
- Gross operating margin -€34,697
down €34,697 (-28.7%), from €120,690 to €85,993
- Staff costs -€11,319
down €11,319 (-16.9%), from €66,955 to €55,636
- Depreciation +€3,683
up €3,683 (+15.6%), from €23,620 to €27,303
- Other operating charges +€2,529
up €2,529 (+126%), from €2,006 to €4,536
- Taxes -€2,209
down €2,209 (-100%), from €2,209 to €0
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 | €673,291 | €606,578 | -€66,713 | -9.9% |
| Fixed assets | 21/28 | €347,499 | €321,539 | -€25,960 | -7.5% |
| Tangible fixed assets | 22/27 | €346,449 | €320,489 | -€25,960 | -7.5% |
| Land and buildings | 22 | €315,196 | €295,402 | -€19,794 | -6.3% |
| Plant, machinery and equipment | 23 | €6,202 | €4,102 | -€2,100 | -33.9% |
| Furniture and vehicles | 24 | €25,051 | €20,985 | -€4,066 | -16.2% |
| Financial fixed assets | 28 | €1,050 | €1,050 | = | 0.0% |
| Current assets | 29/58 | €325,792 | €285,039 | -€40,753 | -12.5% |
| Stocks and contracts in progress | 3 | €56,385 | €61,385 | +€5,000 | +8.9% |
| Stocks | 30/36 | €51,385 | €51,385 | = | 0.0% |
| Contracts in progress | 37 | €5,000 | €10,000 | +€5,000 | +100% |
| Amounts receivable within one year | 40/41 | €28,853 | €10,463 | -€18,390 | -63.7% |
| Trade receivables | 40 | €16,376 | €2,182 | -€14,194 | -86.7% |
| Other amounts receivable | 41 | €12,477 | €8,281 | -€4,196 | -33.6% |
| Current investments | 50/53 | €120,256 | €0 | -€120,256 | -100% |
| Cash at bank and in hand | 54/58 | €116,688 | €209,821 | +€93,133 | +79.8% |
| Deferred charges and accrued income | 490/1 | €3,611 | €3,370 | -€241 | -6.7% |
| Total equity and liabilities | 10/49 | €673,291 | €606,578 | -€66,713 | -9.9% |
| Equity | 10/15 | €310,455 | €293,487 | -€16,968 | -5.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €291,855 | €274,887 | -€16,968 | -5.8% |
| Distributable reserves | 133 | €291,855 | €274,887 | -€16,968 | -5.8% |
| Amounts payable | 17/49 | €362,836 | €313,092 | -€49,745 | -13.7% |
| Amounts payable after more than one year | 17 | €172,936 | €126,128 | -€46,808 | -27.1% |
| Financial debts | 170/4 | €172,936 | €126,128 | -€46,808 | -27.1% |
| Amounts payable within one year | 42/48 | €189,900 | €177,695 | -€12,205 | -6.4% |
| Current portion of amounts payable after more than one year | 42 | €48,824 | €46,808 | -€2,015 | -4.1% |
| Trade debts | 44 | €5,523 | €11,458 | +€5,934 | +107% |
| Suppliers | 440/4 | €5,523 | €11,458 | +€5,934 | +107% |
| Taxes, remuneration and social security | 45 | €1,146 | €3,905 | +€2,759 | +241% |
| Taxes | 450/3 | €1,146 | €473 | -€673 | -58.7% |
| Remuneration and social security | 454/9 | - | €3,432 | +€3,432 | |
| Other amounts payable | 47/48 | €134,407 | €115,524 | -€18,883 | -14.0% |
| Accrued charges and deferred income | 492/3 | - | €9,269 | +€9,269 | |
| Non-recurring operating income | 76A | €5,400 | €0 | -€5,400 | -100% |
| Remuneration, social security and pensions | 62 | €66,955 | €55,636 | -€11,319 | -16.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,620 | €27,303 | +€3,683 | +15.6% |
| Other operating charges | 640/8 | €2,006 | €4,536 | +€2,529 | +126% |
| Non-recurring operating charges | 66A | - | €498 | +€498 | |
| Gross operating margin | 9900 | €120,690 | €85,993 | -€34,697 | -28.7% |
| Operating profit (loss) | 9901 | €28,108 | -€1,980 | -€30,089 | |
| Financial income | 75/76B | €157 | €2,141 | +€1,984 | +1,267% |
| Recurring financial income | 75 | €157 | €2,141 | +€1,984 | +1,267% |
| Financial charges | 65/66B | €18,627 | €17,129 | -€1,498 | -8.0% |
| Recurring financial charges | 65 | €18,627 | €17,129 | -€1,498 | -8.0% |
| Profit (loss) for the period before taxes | 9903 | €9,638 | -€16,968 | -€26,606 | |
| Income taxes | 67/77 | €2,209 | €0 | -€2,209 | -100% |
| Profit (loss) for the period | 9904 | €7,429 | -€16,968 | -€24,397 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,429 | -€16,968 | -€24,397 |
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 21 October 2026 via checked.be.