BOIS DECO: 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.
BOIS DECO
Largest movements
- Cash -€14,097
down €14,097 (-98.7%), from €14,276 to €179
mainly Receivables within one year (-€13,698) and Net result for the year (-€11,781)
- Receivables within one year +€13,698
up €13,698 (+16.8%), from €81,324 to €95,022
of which Trade receivables: +€18,487
- Trade debts +€19,034
up €19,034 (+53.7%), from €35,443 to €54,477
- Profit (loss) carried forward -€11,781
down €11,781 (-8.5%), from €138,562 to €126,781
- Debts after one year -€8,707
down €8,707 (-17.2%), from €50,540 to €41,833
- Gross operating margin -€28,498
down €28,498 (-85.5%), from €33,335 to €4,837
- Other operating charges -€13,581
down €13,581 (-71.1%), from €19,113 to €5,532
- Taxes -€4,916
no longer reported in 2025 (was €4,916)
- Depreciation +€1,844
up €1,844 (+30.1%), from €6,130 to €7,974
- Financial income -€486
down €486 (-83.1%), from €586 to €99
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 | €237,592 | €237,278 | -€315 | -0.1% |
| Fixed assets | 21/28 | €103,565 | €103,732 | +€167 | +0.2% |
| Tangible fixed assets | 22/27 | €103,565 | €103,732 | +€167 | +0.2% |
| Land and buildings | 22 | €85,597 | €82,338 | -€3,258 | -3.8% |
| Plant, machinery and equipment | 23 | €1,938 | €8,335 | +€6,397 | +330% |
| Furniture and vehicles | 24 | €4,232 | €3,277 | -€955 | -22.6% |
| Other tangible fixed assets | 26 | €11,799 | €9,781 | -€2,017 | -17.1% |
| Current assets | 29/58 | €134,027 | €133,546 | -€481 | -0.4% |
| Stocks and contracts in progress | 3 | €38,345 | €38,345 | = | 0.0% |
| Stocks | 30/36 | €38,345 | €38,345 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €81,324 | €95,022 | +€13,698 | +16.8% |
| Trade receivables | 40 | €27,438 | €45,925 | +€18,487 | +67.4% |
| Other amounts receivable | 41 | €53,886 | €49,097 | -€4,789 | -8.9% |
| Cash at bank and in hand | 54/58 | €14,276 | €179 | -€14,097 | -98.7% |
| Deferred charges and accrued income | 490/1 | €82 | - | -€82 | |
| Total equity and liabilities | 10/49 | €237,592 | €237,278 | -€315 | -0.1% |
| Equity | 10/15 | €151,609 | €139,828 | -€11,781 | -7.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €647 | €647 | = | 0.0% |
| Non-distributable reserves | 130/1 | €647 | €647 | = | 0.0% |
| Reserves not available under the articles | 1311 | €647 | €647 | = | 0.0% |
| Profit (loss) carried forward | 14 | €138,562 | €126,781 | -€11,781 | -8.5% |
| Amounts payable | 17/49 | €85,983 | €97,450 | +€11,466 | +13.3% |
| Amounts payable after more than one year | 17 | €50,540 | €41,833 | -€8,707 | -17.2% |
| Financial debts | 170/4 | €50,540 | €41,833 | -€8,707 | -17.2% |
| Amounts payable within one year | 42/48 | €35,443 | €55,617 | +€20,174 | +56.9% |
| Financial debts | 43 | - | €1,140 | +€1,140 | |
| Credit institutions | 430/8 | - | €1,140 | +€1,140 | |
| Trade debts | 44 | €35,443 | €54,477 | +€19,034 | +53.7% |
| Suppliers | 440/4 | €35,443 | €54,477 | +€19,034 | +53.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,130 | €7,974 | +€1,844 | +30.1% |
| Other operating charges | 640/8 | €19,113 | €5,532 | -€13,581 | -71.1% |
| Gross operating margin | 9900 | €33,335 | €4,837 | -€28,498 | -85.5% |
| Operating profit (loss) | 9901 | €8,093 | -€8,668 | -€16,761 | |
| Financial income | 75/76B | €586 | €99 | -€486 | -83.1% |
| Recurring financial income | 75 | €586 | €99 | -€486 | -83.1% |
| Financial charges | 65/66B | €2,871 | €3,212 | +€341 | +11.9% |
| Recurring financial charges | 65 | €2,871 | €3,212 | +€341 | +11.9% |
| Profit (loss) for the period before taxes | 9903 | €5,807 | -€11,781 | -€17,588 | |
| Income taxes | 67/77 | €4,916 | - | -€4,916 | |
| Profit (loss) for the period | 9904 | €891 | -€11,781 | -€12,672 | |
| Profit (loss) for the period to be appropriated | 9905 | €891 | -€11,781 | -€12,672 |
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 21 October 2026 via checked.be.