BOHEZ Concept & Support: 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.
BOHEZ Concept & Support
Largest movements
- Stocks and contracts +€241,469
up €241,469 (+69.3%), from €348,671 to €590,140
- Receivables within one year +€71,619
up €71,619 (+35.9%), from €199,555 to €271,174
of which Trade receivables: +€91,489
- Cash -€27,378
down €27,378 (-33.0%), from €82,868 to €55,489
mainly Stocks and contracts (-€241,469) and Receivables within one year (-€71,619)
- Deferred charges and accrued income +€14,028
up €14,028 (+242%), from €5,806 to €19,834
- Trade debts +€177,623
up €177,623 (+72.8%), from €244,017 to €421,640
- Advances received +€85,125
new in 2025: €85,125
- Short-term financial debts +€25,000
up €25,000 (+14.3%), from €175,000 to €200,000
- Tax, wage and social debts +€16,449
up €16,449 (+131%), from €12,561 to €29,010
of which Taxes: +€8,636
- Profit (loss) carried forward -€11,333
down €11,333 (-50.0%), from €22,656 to €11,323
- Gross operating margin +€62,676
up €62,676 (+71.6%), from €87,475 to €150,151
- Staff costs +€53,470
up €53,470 (+72.2%), from €74,046 to €127,516
- Financial income -€15,124
down €15,124 (-68.9%), from €21,959 to €6,835
- Financial charges +€9,910
up €9,910 (+74.6%), from €13,288 to €23,198
- Taxes -€1,573
down €1,573 (-53.3%), from €2,953 to €1,380
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 | €682,511 | €971,639 | +€289,128 | +42.4% |
| Fixed assets | 21/28 | €45,611 | €35,001 | -€10,610 | -23.3% |
| Intangible fixed assets | 21 | €8,102 | €3,141 | -€4,961 | -61.2% |
| Tangible fixed assets | 22/27 | €31,659 | €26,010 | -€5,649 | -17.8% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €5,252 | €5,342 | +€90 | +1.7% |
| Other tangible fixed assets | 26 | €26,407 | €20,668 | -€5,739 | -21.7% |
| Financial fixed assets | 28 | €5,850 | €5,850 | = | 0.0% |
| Current assets | 29/58 | €636,900 | €936,638 | +€299,738 | +47.1% |
| Stocks and contracts in progress | 3 | €348,671 | €590,140 | +€241,469 | +69.3% |
| Stocks | 30/36 | €348,671 | €590,140 | +€241,469 | +69.3% |
| Amounts receivable within one year | 40/41 | €199,555 | €271,174 | +€71,619 | +35.9% |
| Trade receivables | 40 | €142,944 | €234,433 | +€91,489 | +64.0% |
| Other amounts receivable | 41 | €56,611 | €36,742 | -€19,870 | -35.1% |
| Cash at bank and in hand | 54/58 | €82,868 | €55,489 | -€27,378 | -33.0% |
| Deferred charges and accrued income | 490/1 | €5,806 | €19,834 | +€14,028 | +242% |
| Total equity and liabilities | 10/49 | €682,511 | €971,639 | +€289,128 | +42.4% |
| Equity | 10/15 | €242,656 | €231,323 | -€11,333 | -4.7% |
| Contributions | 10/11 | €200,000 | €200,000 | = | 0.0% |
| Capital | 10 | €200,000 | €200,000 | = | 0.0% |
| Issued capital | 100 | €200,000 | €200,000 | = | 0.0% |
| Reserves | 13 | €20,000 | €20,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €20,000 | €20,000 | = | 0.0% |
| Legal reserve | 130 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,656 | €11,323 | -€11,333 | -50.0% |
| Amounts payable | 17/49 | €439,855 | €740,316 | +€300,461 | +68.3% |
| Amounts payable within one year | 42/48 | €439,267 | €739,249 | +€299,981 | +68.3% |
| Financial debts | 43 | €175,000 | €200,000 | +€25,000 | +14.3% |
| Credit institutions | 430/8 | €175,000 | €200,000 | +€25,000 | +14.3% |
| Trade debts | 44 | €244,017 | €421,640 | +€177,623 | +72.8% |
| Suppliers | 440/4 | €244,017 | €421,640 | +€177,623 | +72.8% |
| Advances received on contracts in progress | 46 | - | €85,125 | +€85,125 | |
| Taxes, remuneration and social security | 45 | €12,561 | €29,010 | +€16,449 | +131% |
| Taxes | 450/3 | €6,285 | €14,921 | +€8,636 | +137% |
| Remuneration and social security | 454/9 | €6,276 | €14,089 | +€7,813 | +124% |
| Other amounts payable | 47/48 | €7,689 | €3,474 | -€4,215 | -54.8% |
| Accrued charges and deferred income | 492/3 | €588 | €1,067 | +€479 | +81.6% |
| Non-recurring operating income | 76A | - | €8,621 | +€8,621 | |
| Remuneration, social security and pensions | 62 | €74,046 | €127,516 | +€53,470 | +72.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,759 | €14,191 | +€433 | +3.1% |
| Other operating charges | 640/8 | €2,864 | €2,034 | -€830 | -29.0% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €87,475 | €150,151 | +€62,676 | +71.6% |
| Operating profit (loss) | 9901 | -€3,193 | €6,410 | +€9,603 | |
| Financial income | 75/76B | €21,959 | €6,835 | -€15,124 | -68.9% |
| Recurring financial income | 75 | €21,959 | €6,835 | -€15,124 | -68.9% |
| Financial charges | 65/66B | €13,288 | €23,198 | +€9,910 | +74.6% |
| Recurring financial charges | 65 | €13,288 | €23,198 | +€9,910 | +74.6% |
| Profit (loss) for the period before taxes | 9903 | €5,478 | -€9,953 | -€15,431 | |
| Income taxes | 67/77 | €2,953 | €1,380 | -€1,573 | -53.3% |
| Profit (loss) for the period | 9904 | €2,525 | -€11,333 | -€13,858 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,525 | -€11,333 | -€13,858 |
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.