BOIS DU COMTE: 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 DU COMTE
Largest movements
- Tangible fixed assets +€180,334
up €180,334 (+3.1%), from €5.8m to €5.9m
of which Furniture and vehicles: +€102,746
- Receivables within one year +€124,542
up €124,542 (+828%), from €15,049 to €139,590
of which Other amounts receivable: +€124,542
- Cash -€85,122
down €85,122 (-16.5%), from €516,960 to €431,838
mainly Debts after one year (-€244,444) and Investment in fixed assets (net) (-€227,350)
- Reserves +€430,000
up €430,000 (+44.3%), from €970,000 to €1.4m
of which Distributable reserves: +€430,000
- Debts after one year -€244,444
down €244,444 (-22.2%), from €1.1m to €855,556
- Depreciation +€32,196
up €32,196 (+214%), from €15,021 to €47,217
- Gross operating margin +€23,882
up €23,882 (+3.6%), from €671,565 to €695,447
- Staff costs -€18,082
down €18,082 (-95.3%), from €18,979 to €897
- Financial charges -€7,388
down €7,388 (-10.5%), from €70,312 to €62,923
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 | €6,285,929 | €6,511,301 | +€225,372 | +3.6% |
| Fixed assets | 21/28 | €5,753,560 | €5,933,693 | +€180,134 | +3.1% |
| Tangible fixed assets | 22/27 | €5,753,360 | €5,933,693 | +€180,334 | +3.1% |
| Land and buildings | 22 | €5,650,000 | €5,650,000 | = | 0.0% |
| Plant, machinery and equipment | 23 | €90,055 | €167,643 | +€77,588 | +86.2% |
| Furniture and vehicles | 24 | €13,305 | €116,051 | +€102,746 | +772% |
| Financial fixed assets | 28 | €200 | €0 | -€200 | -100% |
| Current assets | 29/58 | €532,370 | €577,608 | +€45,238 | +8.5% |
| Amounts receivable within one year | 40/41 | €15,049 | €139,590 | +€124,542 | +828% |
| Trade receivables | 40 | €0 | €0 | = | |
| Other amounts receivable | 41 | €15,049 | €139,590 | +€124,542 | +828% |
| Cash at bank and in hand | 54/58 | €516,960 | €431,838 | -€85,122 | -16.5% |
| Deferred charges and accrued income | 490/1 | €361 | €6,179 | +€5,818 | +1,611% |
| Total equity and liabilities | 10/49 | €6,285,929 | €6,511,301 | +€225,372 | +3.6% |
| Equity | 10/15 | €3,971,118 | €4,410,939 | +€439,821 | +11.1% |
| Contributions | 10/11 | €3,000,000 | €3,000,000 | = | 0.0% |
| Capital | 10 | €3,000,000 | €3,000,000 | = | 0.0% |
| Issued capital | 100 | €3,000,000 | €3,000,000 | = | 0.0% |
| Reserves | 13 | €970,000 | €1,400,000 | +€430,000 | +44.3% |
| Non-distributable reserves | 130/1 | €300,000 | €300,000 | = | 0.0% |
| Legal reserve | 130 | €300,000 | €300,000 | = | 0.0% |
| Distributable reserves | 133 | €670,000 | €1,100,000 | +€430,000 | +64.2% |
| Profit (loss) carried forward | 14 | €1,118 | €10,939 | +€9,821 | +879% |
| Amounts payable | 17/49 | €2,314,812 | €2,100,362 | -€214,449 | -9.3% |
| Amounts payable after more than one year | 17 | €1,100,000 | €855,556 | -€244,444 | -22.2% |
| Financial debts | 170/4 | €1,100,000 | €855,556 | -€244,444 | -22.2% |
| Amounts payable within one year | 42/48 | €836,029 | €872,588 | +€36,560 | +4.4% |
| Current portion of amounts payable after more than one year | 42 | €244,444 | €244,444 | = | 0.0% |
| Trade debts | 44 | €3,677 | €6,181 | +€2,504 | +68.1% |
| Suppliers | 440/4 | €3,677 | €6,181 | +€2,504 | +68.1% |
| Taxes, remuneration and social security | 45 | €1,507 | €2,096 | +€589 | +39.1% |
| Taxes | 450/3 | €516 | €2,096 | +€1,580 | +306% |
| Remuneration and social security | 454/9 | €991 | €0 | -€991 | -100% |
| Other amounts payable | 47/48 | €586,400 | €619,866 | +€33,466 | +5.7% |
| Accrued charges and deferred income | 492/3 | €378,783 | €372,218 | -€6,565 | -1.7% |
| Turnover | 70 | - | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €0 | = | |
| Remuneration, social security and pensions | 62 | €18,979 | €897 | -€18,082 | -95.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,021 | €47,217 | +€32,196 | +214% |
| Other operating charges | 640/8 | €5,340 | €5,283 | -€57 | -1.1% |
| Gross operating margin | 9900 | €671,565 | €695,447 | +€23,882 | +3.6% |
| Operating profit (loss) | 9901 | €632,226 | €642,050 | +€9,824 | +1.6% |
| Financial income | 75/76B | - | €2,275 | +€2,275 | |
| Recurring financial income | 75 | - | €2,275 | +€2,275 | |
| Financial charges | 65/66B | €70,312 | €62,923 | -€7,388 | -10.5% |
| Recurring financial charges | 65 | €70,312 | €62,923 | -€7,388 | -10.5% |
| Profit (loss) for the period before taxes | 9903 | €561,914 | €581,402 | +€19,488 | +3.5% |
| Income taxes | 67/77 | €140,516 | €141,580 | +€1,064 | +0.8% |
| Profit (loss) for the period | 9904 | €421,398 | €439,821 | +€18,423 | +4.4% |
| Profit (loss) for the period to be appropriated | 9905 | €421,398 | €439,821 | +€18,423 | +4.4% |
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 19 October 2026 via checked.be.