BOIS & COMPAGNIE: what changed
BOIS & COMPAGNIE
Largest movements
- Cash -€25,359
down €25,359 (-59.9%), from €42,307 to €16,948
mainly Investment in fixed assets (net) (-€32,089) and Other debts (-€11,290)
- Tangible fixed assets +€23,235
up €23,235 (+19.5%), from €119,411 to €142,646
of which Furniture and vehicles: +€28,339
- Receivables within one year +€8,706
up €8,706 (+144%), from €6,037 to €14,743
of which Trade receivables: +€5,682
- Debts after one year +€14,078
up €14,078 (+15.0%), from €93,559 to €107,637
- Other debts -€11,290
down €11,290 (-30.7%), from €36,803 to €25,512
- Current portion of long-term debt +€4,949
up €4,949 (+81.5%), from €6,069 to €11,018
- Trade debts -€4,314
down €4,314 (-43.6%), from €9,887 to €5,573
- Profit (loss) carried forward +€3,230
up €3,230 (+59.4%), from €5,435 to €8,666
- Depreciation -€2,704
down €2,704 (-22.8%), from €11,884 to €9,179
- Financial income +€1,473
up €1,473 (+178%), from €828 to €2,302
- Gross operating margin -€625
down €625 (-3.4%), from €18,478 to €17,852
- Other operating charges +€541
up €541 (+49.3%), from €1,098 to €1,639
- Financial charges -€338
down €338 (-5.4%), from €6,282 to €5,944
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €168,115 | €174,339 | +€6,223 | +3.7% |
| Fixed assets | 21/28 | €119,736 | €142,646 | +€22,910 | +19.1% |
| Tangible fixed assets | 22/27 | €119,411 | €142,646 | +€23,235 | +19.5% |
| Land and buildings | 22 | €112,419 | €107,110 | -€5,309 | -4.7% |
| Plant, machinery and equipment | 23 | €4,870 | €5,075 | +€205 | +4.2% |
| Furniture and vehicles | 24 | €2,123 | €30,462 | +€28,339 | +1,335% |
| Financial fixed assets | 28 | €325 | €0 | -€325 | -100% |
| Current assets | 29/58 | €48,379 | €31,693 | -€16,686 | -34.5% |
| Amounts receivable within one year | 40/41 | €6,037 | €14,743 | +€8,706 | +144% |
| Trade receivables | 40 | €991 | €6,673 | +€5,682 | +573% |
| Other amounts receivable | 41 | €5,046 | €8,069 | +€3,023 | +59.9% |
| Cash at bank and in hand | 54/58 | €42,307 | €16,948 | -€25,359 | -59.9% |
| Deferred charges and accrued income | 490/1 | €35 | €2 | -€33 | -95.3% |
| Total equity and liabilities | 10/49 | €168,115 | €174,339 | +€6,223 | +3.7% |
| Equity | 10/15 | €15,435 | €18,666 | +€3,230 | +20.9% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,435 | €8,666 | +€3,230 | +59.4% |
| Amounts payable | 17/49 | €152,680 | €155,673 | +€2,993 | +2.0% |
| Amounts payable after more than one year | 17 | €93,559 | €107,637 | +€14,078 | +15.0% |
| Financial debts | 170/4 | €93,559 | €107,637 | +€14,078 | +15.0% |
| Amounts payable within one year | 42/48 | €57,515 | €44,622 | -€12,894 | -22.4% |
| Current portion of amounts payable after more than one year | 42 | €6,069 | €11,018 | +€4,949 | +81.5% |
| Trade debts | 44 | €9,887 | €5,573 | -€4,314 | -43.6% |
| Suppliers | 440/4 | €9,887 | €5,573 | -€4,314 | -43.6% |
| Advances received on contracts in progress | 46 | €1,595 | €0 | -€1,595 | -100% |
| Taxes, remuneration and social security | 45 | €3,161 | €2,518 | -€644 | -20.4% |
| Taxes | 450/3 | €3,161 | €2,518 | -€644 | -20.4% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €36,803 | €25,512 | -€11,290 | -30.7% |
| Accrued charges and deferred income | 492/3 | €1,606 | €3,415 | +€1,809 | +113% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,884 | €9,179 | -€2,704 | -22.8% |
| Other operating charges | 640/8 | €1,098 | €1,639 | +€541 | +49.3% |
| Gross operating margin | 9900 | €18,478 | €17,852 | -€625 | -3.4% |
| Operating profit (loss) | 9901 | €5,496 | €7,034 | +€1,538 | +28.0% |
| Financial income | 75/76B | €828 | €2,302 | +€1,473 | +178% |
| Recurring financial income | 75 | €828 | €2,302 | +€1,473 | +178% |
| Financial charges | 65/66B | €6,282 | €5,944 | -€338 | -5.4% |
| Recurring financial charges | 65 | €6,282 | €5,944 | -€338 | -5.4% |
| Profit (loss) for the period before taxes | 9903 | €41 | €3,391 | +€3,349 | +8,077% |
| Income taxes | 67/77 | - | €161 | +€161 | |
| Profit (loss) for the period | 9904 | €41 | €3,230 | +€3,189 | +7,689% |
| Profit (loss) for the period to be appropriated | 9905 | €41 | €3,230 | +€3,189 | +7,689% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.