BOIS D'ARBRES: what changed
BOIS D'ARBRES
Largest movements
- Tangible fixed assets -€6,566
down €6,566 (-92.5%), from €7,099 to €532
of which Plant, machinery and equipment: -€5,000
- Deferred charges and accrued income +€4,943
up €4,943 (+665%), from €743 to €5,686
- Receivables within one year +€4,584
up €4,584 (+3.6%), from €128,958 to €133,542
of which Trade receivables: +€3,472
- Cash -€3,184
down €3,184 (-24.0%), from €13,256 to €10,071
mainly Trade debts (-€6,502) and Deferred charges and accrued income (-€4,943)
- Other debts +€6,973
up €6,973 (+772%), from €903 to €7,876
- Trade debts -€6,502
down €6,502 (-5.2%), from €124,573 to €118,071
- Profit (loss) carried forward -€3,201
down €3,201, from €1,476 to -€1,725
- Tax, wage and social debts +€2,632
up €2,632 (+39.1%), from €6,740 to €9,372
- Turnover +€23,572
new in 2024: €23,572
- Purchases and services +€23,023
new in 2024: €23,023
- Gross operating margin -€8,949
down €8,949 (-68.9%), from €12,998 to €4,049
- Depreciation -€922
down €922 (-12.3%), from €7,488 to €6,566
- Other operating charges +€434
new in 2024: €434
Change in the result, 2023 to 2024
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 2023 and 2024 balance sheets and the 2024 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 | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €154,151 | €154,054 | -€98 | -0.1% |
| Fixed assets | 21/28 | €8,299 | €1,732 | -€6,566 | -79.1% |
| Tangible fixed assets | 22/27 | €7,099 | €532 | -€6,566 | -92.5% |
| Plant, machinery and equipment | 23 | €5,000 | - | -€5,000 | |
| Furniture and vehicles | 24 | €2,099 | €532 | -€1,566 | -74.6% |
| Financial fixed assets | 28 | €1,200 | €1,200 | = | 0.0% |
| Current assets | 29/58 | €145,853 | €152,321 | +€6,469 | +4.4% |
| Stocks and contracts in progress | 3 | €2,896 | €3,022 | +€126 | +4.3% |
| Stocks | 30/36 | €2,896 | €3,022 | +€126 | +4.3% |
| Amounts receivable within one year | 40/41 | €128,958 | €133,542 | +€4,584 | +3.6% |
| Trade receivables | 40 | €105,353 | €108,825 | +€3,472 | +3.3% |
| Other amounts receivable | 41 | €23,605 | €24,717 | +€1,112 | +4.7% |
| Cash at bank and in hand | 54/58 | €13,256 | €10,071 | -€3,184 | -24.0% |
| Deferred charges and accrued income | 490/1 | €743 | €5,686 | +€4,943 | +665% |
| Total equity and liabilities | 10/49 | €154,151 | €154,054 | -€98 | -0.1% |
| Equity | 10/15 | €21,936 | €18,735 | -€3,201 | -14.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,476 | -€1,725 | -€3,201 | |
| Amounts payable | 17/49 | €132,216 | €135,319 | +€3,103 | +2.3% |
| Amounts payable within one year | 42/48 | €132,216 | €135,319 | +€3,103 | +2.3% |
| Trade debts | 44 | €124,573 | €118,071 | -€6,502 | -5.2% |
| Suppliers | 440/4 | €124,573 | €118,071 | -€6,502 | -5.2% |
| Taxes, remuneration and social security | 45 | €6,740 | €9,372 | +€2,632 | +39.1% |
| Taxes | 450/3 | €6,740 | €9,372 | +€2,632 | +39.1% |
| Other amounts payable | 47/48 | €903 | €7,876 | +€6,973 | +772% |
| Turnover | 70 | - | €23,572 | +€23,572 | |
| Non-recurring operating income | 76A | - | €3,500 | +€3,500 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €23,023 | +€23,023 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,488 | €6,566 | -€922 | -12.3% |
| Other operating charges | 640/8 | - | €434 | +€434 | |
| Gross operating margin | 9900 | €12,998 | €4,049 | -€8,949 | -68.9% |
| Operating profit (loss) | 9901 | €5,510 | -€2,951 | -€8,462 | |
| Financial charges | 65/66B | - | €249 | +€249 | |
| Recurring financial charges | 65 | - | €249 | +€249 | |
| Profit (loss) for the period before taxes | 9903 | €5,510 | -€3,201 | -€8,711 | |
| Profit (loss) for the period | 9904 | €5,510 | -€3,201 | -€8,711 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,510 | -€3,201 | -€8,711 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.