BOHARH & SONS: 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.
BOHARH & SONS
Largest movements
- Cash +€17,714
up €17,714 (+213%), from €8,315 to €26,028
mainly Trade debts (+€19,059) and Receivables within one year (+€9,387)
- Receivables within one year -€9,387
down €9,387 (-27.0%), from €34,736 to €25,349
- Stocks and contracts +€9,269
up €9,269 (+32.0%), from €28,962 to €38,231
- Trade debts +€19,059
up €19,059 (+15,751%), from €121 to €19,180
- Tax, wage and social debts -€2,035
down €2,035 (-49.5%), from €4,108 to €2,074
of which Remuneration and social security: -€2,332
- Purchases and services +€95,277
up €95,277 (+23.1%), from €412,376 to €507,653
- Turnover +€59,518
up €59,518 (+13.5%), from €441,994 to €501,512
- Gross operating margin -€28,828
down €28,828 (-92.6%), from €31,125 to €2,297
- Staff costs -€27,074
no longer reported in 2025 (was €27,074)
- Financial income +€5,124
new in 2025: €5,124
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 | €73,462 | €91,058 | +€17,596 | +24.0% |
| Fixed assets | 21/28 | €1,450 | €1,450 | = | 0.0% |
| Financial fixed assets | 28 | €1,450 | €1,450 | = | 0.0% |
| Current assets | 29/58 | €72,012 | €89,608 | +€17,596 | +24.4% |
| Stocks and contracts in progress | 3 | €28,962 | €38,231 | +€9,269 | +32.0% |
| Stocks | 30/36 | €28,962 | €38,231 | +€9,269 | +32.0% |
| Amounts receivable within one year | 40/41 | €34,736 | €25,349 | -€9,387 | -27.0% |
| Other amounts receivable | 41 | €34,736 | €25,349 | -€9,387 | -27.0% |
| Cash at bank and in hand | 54/58 | €8,315 | €26,028 | +€17,714 | +213% |
| Total equity and liabilities | 10/49 | €73,462 | €91,058 | +€17,596 | +24.0% |
| Equity | 10/15 | €64,629 | €65,201 | +€571 | +0.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €19,232 | €19,232 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €17,372 | €17,372 | = | 0.0% |
| Profit (loss) carried forward | 14 | €26,797 | €27,368 | +€571 | +2.1% |
| Amounts payable | 17/49 | €8,833 | €25,857 | +€17,024 | +193% |
| Amounts payable within one year | 42/48 | €8,833 | €25,857 | +€17,024 | +193% |
| Financial debts | 43 | €4,604 | €4,604 | = | 0.0% |
| Credit institutions | 430/8 | €4,604 | €4,604 | = | 0.0% |
| Trade debts | 44 | €121 | €19,180 | +€19,059 | +15,751% |
| Suppliers | 440/4 | €121 | €19,180 | +€19,059 | +15,751% |
| Taxes, remuneration and social security | 45 | €4,108 | €2,074 | -€2,035 | -49.5% |
| Taxes | 450/3 | €1,699 | €1,996 | +€297 | +17.5% |
| Remuneration and social security | 454/9 | €2,410 | €78 | -€2,332 | -96.8% |
| Turnover | 70 | €441,994 | €501,512 | +€59,518 | +13.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €412,376 | €507,653 | +€95,277 | +23.1% |
| Remuneration, social security and pensions | 62 | €27,074 | - | -€27,074 | |
| Other operating charges | 640/8 | €1,043 | €4,837 | +€3,793 | +364% |
| Gross operating margin | 9900 | €31,125 | €2,297 | -€28,828 | -92.6% |
| Operating profit (loss) | 9901 | €3,008 | -€2,540 | -€5,548 | |
| Financial income | 75/76B | - | €5,124 | +€5,124 | |
| Recurring financial income | 75 | - | €5,124 | +€5,124 | |
| Financial charges | 65/66B | €618 | €1,870 | +€1,252 | +202% |
| Recurring financial charges | 65 | €618 | €1,870 | +€1,252 | +202% |
| Profit (loss) for the period before taxes | 9903 | €2,390 | €714 | -€1,675 | -70.1% |
| Income taxes | 67/77 | €597 | €143 | -€455 | -76.1% |
| Profit (loss) for the period | 9904 | €1,792 | €571 | -€1,221 | -68.1% |
| Profit (loss) for the period to be appropriated | 9905 | €1,792 | €571 | -€1,221 | -68.1% |
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 24 October 2026 via checked.be.