BOIS CONSTRUCT: what changed
Two fiscal 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.
BOIS CONSTRUCT
Largest movements
- Receivables within one year -€63,870
down €63,870 (-39.8%), from €160,614 to €96,744
of which Trade receivables: -€70,362
- Cash +€13,795
up €13,795 (+35.7%), from €38,676 to €52,471
mainly Receivables within one year (+€63,870) and Net result for the year (+€15,806)
- Trade debts -€56,588
down €56,588 (-65.8%), from €85,995 to €29,407
- Profit (loss) carried forward +€15,806
up €15,806 (+436.6%), from €3,620 to €19,426
- Tax, wage and social debts -€9,324
down €9,324 (-43.3%), from €21,541 to €12,217
of which Taxes: -€8,980
- Advances received -€3,700
no longer reported in 2025 (was €3,700)
- Staff costs +€8,342
up €8,342 (+55.1%), from €15,143 to €23,485
- Gross operating margin +€5,783
up €5,783 (+12.3%), from €47,062 to €52,845
- Taxes +€2,899
up €2,899 (+112.7%), from €2,573 to €5,472
- Other operating charges -€863
down €863 (-35.7%), from €2,418 to €1,555
- Financial charges +€576
up €576 (+6.9%), from €8,328 to €8,904
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 | €211,034 | €159,484 | -€51,550 | -24.4% |
| Fixed assets | 21/28 | €3,090 | €2,731 | -€359 | -11.6% |
| Tangible fixed assets | 22/27 | €3,090 | €2,731 | -€359 | -11.6% |
| Other tangible fixed assets | 26 | €3,090 | €2,731 | -€359 | -11.6% |
| Current assets | 29/58 | €207,943 | €156,753 | -€51,191 | -24.6% |
| Stocks and contracts in progress | 3 | €5,425 | €5,425 | = | 0.0% |
| Stocks | 30/36 | €5,425 | €5,425 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €160,614 | €96,744 | -€63,870 | -39.8% |
| Trade receivables | 40 | €109,649 | €39,287 | -€70,362 | -64.2% |
| Other amounts receivable | 41 | €50,965 | €57,457 | +€6,492 | +12.7% |
| Cash at bank and in hand | 54/58 | €38,676 | €52,471 | +€13,795 | +35.7% |
| Deferred charges and accrued income | 490/1 | €3,228 | €2,112 | -€1,116 | -34.6% |
| Total equity and liabilities | 10/49 | €211,034 | €159,484 | -€51,550 | -24.4% |
| Equity | 10/15 | €41,533 | €57,339 | +€15,806 | +38.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €19,313 | €19,313 | = | 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 | €17,453 | €17,453 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,620 | €19,426 | +€15,806 | +436.6% |
| Amounts payable | 17/49 | €169,501 | €102,144 | -€67,356 | -39.7% |
| Amounts payable within one year | 42/48 | €169,463 | €101,037 | -€68,426 | -40.4% |
| Financial debts | 43 | €58,227 | €59,414 | +€1,186 | +2.0% |
| Credit institutions | 430/8 | €58,227 | €59,414 | +€1,186 | +2.0% |
| Trade debts | 44 | €85,995 | €29,407 | -€56,588 | -65.8% |
| Suppliers | 440/4 | €85,995 | €29,407 | -€56,588 | -65.8% |
| Advances received on contracts in progress | 46 | €3,700 | - | -€3,700 | |
| Taxes, remuneration and social security | 45 | €21,541 | €12,217 | -€9,324 | -43.3% |
| Taxes | 450/3 | €18,793 | €9,813 | -€8,980 | -47.8% |
| Remuneration and social security | 454/9 | €2,748 | €2,404 | -€344 | -12.5% |
| Accrued charges and deferred income | 492/3 | €38 | €1,107 | +€1,070 | +2852.0% |
| Remuneration, social security and pensions | 62 | €15,143 | €23,485 | +€8,342 | +55.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €359 | €359 | = | 0.0% |
| Other operating charges | 640/8 | €2,418 | €1,555 | -€863 | -35.7% |
| Gross operating margin | 9900 | €47,062 | €52,845 | +€5,783 | +12.3% |
| Operating profit (loss) | 9901 | €29,141 | €27,445 | -€1,695 | -5.8% |
| Financial income | 75/76B | €2,687 | €2,737 | +€50 | +1.8% |
| Recurring financial income | 75 | €2,687 | €2,737 | +€50 | +1.8% |
| Financial charges | 65/66B | €8,328 | €8,904 | +€576 | +6.9% |
| Recurring financial charges | 65 | €8,328 | €8,904 | +€576 | +6.9% |
| Profit (loss) for the period before taxes | 9903 | €23,500 | €21,278 | -€2,222 | -9.5% |
| Income taxes | 67/77 | €2,573 | €5,472 | +€2,899 | +112.7% |
| Profit (loss) for the period | 9904 | €20,927 | €15,806 | -€5,121 | -24.5% |
| Profit (loss) for the period to be appropriated | 9905 | €20,927 | €15,806 | -€5,121 | -24.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.