BO-IS PROJECTS: 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-IS PROJECTS
Largest movements
- Cash -€80,728
down €80,728 (-64.2%), from €125,727 to €44,999
mainly Contributions, distributions and other (-€110,822) and Stocks and contracts (-€26,141)
- Receivables within one year -€28,673
down €28,673 (-25.7%), from €111,552 to €82,878
of which Other amounts receivable: -€27,175
- Stocks and contracts +€26,141
up €26,141 (+38.1%), from €68,609 to €94,750
- Reserves -€89,574
down €89,574 (-30.1%), from €297,176 to €207,602
of which Distributable reserves: -€89,574
- Gross operating margin -€4,209
down €4,209 (-11.3%), from €37,324 to €33,114
- Financial income +€1,960
up €1,960 (+329.3%), from €595 to €2,555
- Taxes -€757
down €757 (-6.3%), from €12,051 to €11,293
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.
Cash bridge derived
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 | €323,643 | €238,769 | -€84,874 | -26.2% |
| Fixed assets | 21/28 | €16,208 | €14,534 | -€1,673 | -10.3% |
| Tangible fixed assets | 22/27 | €16,208 | €14,534 | -€1,673 | -10.3% |
| Plant, machinery and equipment | 23 | €2,458 | €1,682 | -€775 | -31.5% |
| Other tangible fixed assets | 26 | €13,750 | €12,852 | -€898 | -6.5% |
| Current assets | 29/58 | €307,435 | €224,234 | -€83,201 | -27.1% |
| Stocks and contracts in progress | 3 | €68,609 | €94,750 | +€26,141 | +38.1% |
| Stocks | 30/36 | €68,609 | €94,750 | +€26,141 | +38.1% |
| Amounts receivable within one year | 40/41 | €111,552 | €82,878 | -€28,673 | -25.7% |
| Trade receivables | 40 | €32,681 | €31,183 | -€1,498 | -4.6% |
| Other amounts receivable | 41 | €78,871 | €51,696 | -€27,175 | -34.5% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €125,727 | €44,999 | -€80,728 | -64.2% |
| Deferred charges and accrued income | 490/1 | €1,548 | €1,607 | +€59 | +3.8% |
| Total equity and liabilities | 10/49 | €323,643 | €238,769 | -€84,874 | -26.2% |
| Equity | 10/15 | €303,376 | €213,802 | -€89,574 | -29.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €297,176 | €207,602 | -€89,574 | -30.1% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €297,176 | €207,602 | -€89,574 | -30.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €20,267 | €24,967 | +€4,700 | +23.2% |
| Amounts payable within one year | 42/48 | €20,267 | €24,420 | +€4,153 | +20.5% |
| Trade debts | 44 | €4,740 | €5,939 | +€1,199 | +25.3% |
| Suppliers | 440/4 | €4,740 | €5,939 | +€1,199 | +25.3% |
| Taxes, remuneration and social security | 45 | €13,868 | €15,556 | +€1,688 | +12.2% |
| Taxes | 450/3 | €13,868 | €15,556 | +€1,688 | +12.2% |
| Other amounts payable | 47/48 | €1,658 | €2,925 | +€1,266 | +76.4% |
| Accrued charges and deferred income | 492/3 | - | €547 | +€547 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,733 | €1,673 | -€59 | -3.4% |
| Other operating charges | 640/8 | €1,245 | €1,130 | -€115 | -9.2% |
| Gross operating margin | 9900 | €37,324 | €33,114 | -€4,209 | -11.3% |
| Operating profit (loss) | 9901 | €34,346 | €30,311 | -€4,035 | -11.7% |
| Financial income | 75/76B | €595 | €2,555 | +€1,960 | +329.3% |
| Recurring financial income | 75 | €595 | €2,555 | +€1,960 | +329.3% |
| Financial charges | 65/66B | €117 | €325 | +€208 | +177.0% |
| Recurring financial charges | 65 | €117 | €325 | +€208 | +177.0% |
| Profit (loss) for the period before taxes | 9903 | €34,824 | €32,541 | -€2,283 | -6.6% |
| Income taxes | 67/77 | €12,051 | €11,293 | -€757 | -6.3% |
| Profit (loss) for the period | 9904 | €22,773 | €21,247 | -€1,526 | -6.7% |
| Profit (loss) for the period to be appropriated | 9905 | €22,773 | €21,247 | -€1,526 | -6.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.