BOIS DESIGN: what changed
BOIS DESIGN
Largest movements
- Stocks and contracts -€23,463
down €23,463 (-41.7%), from €56,303 to €32,840
- Receivables within one year +€12,670
up €12,670 (+17.3%), from €73,236 to €85,907
of which Other amounts receivable: +€6,479
- Deferred charges and accrued income +€8,016
up €8,016 (+126%), from €6,354 to €14,370
- Tangible fixed assets +€4,489
up €4,489 (+16.1%), from €27,942 to €32,431
of which Plant, machinery and equipment: +€3,174
- Debts after one year +€13,360
up €13,360 (+873%), from €1,531 to €14,891
- Trade debts -€8,853
down €8,853 (-19.4%), from €45,688 to €36,836
- Current portion of long-term debt -€7,740
down €7,740 (-59.5%), from €13,014 to €5,274
- Tax, wage and social debts +€5,819
up €5,819 (+60.1%), from €9,689 to €15,508
of which Remuneration and social security: +€7,664
- Gross operating margin -€23,440
down €23,440 (-42.1%), from €55,677 to €32,237
- Turnover -€22,573
down €22,573 (-6.4%), from €350,841 to €328,269
- Depreciation -€10,433
down €10,433 (-40.1%), from €26,046 to €15,613
- Staff costs +€5,992
up €5,992 (+140%), from €4,284 to €10,276
- Taxes -€5,085
down €5,085 (-82.3%), from €6,178 to €1,093
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 | €170,188 | €173,099 | +€2,912 | +1.7% |
| Fixed assets | 21/28 | €27,942 | €32,431 | +€4,489 | +16.1% |
| Tangible fixed assets | 22/27 | €27,942 | €32,431 | +€4,489 | +16.1% |
| Plant, machinery and equipment | 23 | €14,628 | €17,802 | +€3,174 | +21.7% |
| Furniture and vehicles | 24 | €13,314 | €14,629 | +€1,315 | +9.9% |
| Current assets | 29/58 | €142,246 | €140,668 | -€1,577 | -1.1% |
| Stocks and contracts in progress | 3 | €56,303 | €32,840 | -€23,463 | -41.7% |
| Stocks | 30/36 | €56,303 | €32,840 | -€23,463 | -41.7% |
| Amounts receivable within one year | 40/41 | €73,236 | €85,907 | +€12,670 | +17.3% |
| Trade receivables | 40 | €67,162 | €73,353 | +€6,191 | +9.2% |
| Other amounts receivable | 41 | €6,075 | €12,554 | +€6,479 | +107% |
| Cash at bank and in hand | 54/58 | €6,352 | €7,552 | +€1,200 | +18.9% |
| Deferred charges and accrued income | 490/1 | €6,354 | €14,370 | +€8,016 | +126% |
| Total equity and liabilities | 10/49 | €170,188 | €173,099 | +€2,912 | +1.7% |
| Equity | 10/15 | €99,183 | €100,568 | +€1,385 | +1.4% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Reserves | 13 | €32,649 | €34,034 | +€1,385 | +4.2% |
| Distributable reserves | 133 | €32,649 | €34,034 | +€1,385 | +4.2% |
| Profit (loss) carried forward | 14 | €58,474 | €58,474 | = | 0.0% |
| Amounts payable | 17/49 | €71,005 | €72,531 | +€1,526 | +2.1% |
| Amounts payable after more than one year | 17 | €1,531 | €14,891 | +€13,360 | +873% |
| Financial debts | 170/4 | €1,531 | €14,891 | +€13,360 | +873% |
| Amounts payable within one year | 42/48 | €68,538 | €57,640 | -€10,898 | -15.9% |
| Current portion of amounts payable after more than one year | 42 | €13,014 | €5,274 | -€7,740 | -59.5% |
| Trade debts | 44 | €45,688 | €36,836 | -€8,853 | -19.4% |
| Suppliers | 440/4 | €45,688 | €36,836 | -€8,853 | -19.4% |
| Taxes, remuneration and social security | 45 | €9,689 | €15,508 | +€5,819 | +60.1% |
| Taxes | 450/3 | €9,067 | €7,221 | -€1,845 | -20.4% |
| Remuneration and social security | 454/9 | €622 | €8,286 | +€7,664 | +1,232% |
| Other amounts payable | 47/48 | €147 | €23 | -€124 | -84.4% |
| Accrued charges and deferred income | 492/3 | €935 | - | -€935 | |
| Turnover | 70 | €350,841 | €328,269 | -€22,573 | -6.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €295,164 | €296,191 | +€1,027 | +0.3% |
| Remuneration, social security and pensions | 62 | €4,284 | €10,276 | +€5,992 | +140% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,046 | €15,613 | -€10,433 | -40.1% |
| Other operating charges | 640/8 | €3,175 | €973 | -€2,202 | -69.4% |
| Gross operating margin | 9900 | €55,677 | €32,237 | -€23,440 | -42.1% |
| Operating profit (loss) | 9901 | €22,172 | €5,376 | -€16,796 | -75.8% |
| Financial income | 75/76B | €1,229 | €1,614 | +€384 | +31.3% |
| Recurring financial income | 75 | €1,229 | €1,614 | +€384 | +31.3% |
| Financial charges | 65/66B | €1,460 | €4,511 | +€3,050 | +209% |
| Recurring financial charges | 65 | €1,460 | €4,511 | +€3,050 | +209% |
| Profit (loss) for the period before taxes | 9903 | €21,940 | €2,478 | -€19,462 | -88.7% |
| Income taxes | 67/77 | €6,178 | €1,093 | -€5,085 | -82.3% |
| Profit (loss) for the period | 9904 | €15,763 | €1,385 | -€14,377 | -91.2% |
| Profit (loss) for the period to be appropriated | 9905 | €15,763 | €1,385 | -€14,377 | -91.2% |
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 3 November 2026 via checked.be.