BOIS FLOBER: 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 FLOBER
Largest movements
- Intangible fixed assets +€28,389
new in 2025: €28,389
- Receivables within one year -€5,184
down €5,184 (-58.8%), from €8,811 to €3,626
- Tangible fixed assets -€3,695
down €3,695 (-16.3%), from €22,602 to €18,907
of which Leasing and similar rights: -€4,608
- Debts after one year +€9,845
up €9,845 (+59.2%), from €16,625 to €26,470
- Current portion of long-term debt +€8,946
up €8,946 (+207%), from €4,321 to €13,267
- Profit (loss) carried forward +€1,257
up €1,257 (+5.7%), from -€21,967 to -€20,710
- Other debts -€700
down €700 (-5.8%), from €12,174 to €11,474
- Write-downs -€7,781
down €7,781 (-100%), from €7,781 to €0
- Depreciation +€7,289
up €7,289 (+191%), from €3,817 to €11,106
- Financial charges +€1,061
up €1,061 (+150%), from €706 to €1,767
- Gross operating margin +€658
up €658 (+4.7%), from €13,871 to €14,529
- Other operating charges -€351
down €351 (-46.8%), from €751 to €400
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 | €32,343 | €51,471 | +€19,127 | +59.1% |
| Fixed assets | 21/28 | €22,602 | €47,296 | +€24,694 | +109% |
| Intangible fixed assets | 21 | - | €28,389 | +€28,389 | |
| Tangible fixed assets | 22/27 | €22,602 | €18,907 | -€3,695 | -16.3% |
| Plant, machinery and equipment | 23 | €1,878 | €2,792 | +€913 | +48.6% |
| Leasing and similar rights | 25 | €20,723 | €16,115 | -€4,608 | -22.2% |
| Current assets | 29/58 | €9,742 | €4,175 | -€5,567 | -57.1% |
| Amounts receivable within one year | 40/41 | €8,811 | €3,626 | -€5,184 | -58.8% |
| Trade receivables | 40 | €8,811 | €3,626 | -€5,184 | -58.8% |
| Cash at bank and in hand | 54/58 | €503 | €489 | -€14 | -2.8% |
| Deferred charges and accrued income | 490/1 | €428 | €60 | -€368 | -86.1% |
| Total equity and liabilities | 10/49 | €32,343 | €51,471 | +€19,127 | +59.1% |
| Equity | 10/15 | -€2,067 | -€810 | +€1,257 | +60.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,300 | €1,300 | = | 0.0% |
| Distributable reserves | 133 | €1,300 | €1,300 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,967 | -€20,710 | +€1,257 | +5.7% |
| Amounts payable | 17/49 | €34,410 | €52,281 | +€17,871 | +51.9% |
| Amounts payable after more than one year | 17 | €16,625 | €26,470 | +€9,845 | +59.2% |
| Financial debts | 170/4 | €16,625 | €26,470 | +€9,845 | +59.2% |
| Amounts payable within one year | 42/48 | €17,744 | €25,811 | +€8,067 | +45.5% |
| Current portion of amounts payable after more than one year | 42 | €4,321 | €13,267 | +€8,946 | +207% |
| Trade debts | 44 | €912 | €439 | -€472 | -51.8% |
| Suppliers | 440/4 | €912 | €439 | -€472 | -51.8% |
| Taxes, remuneration and social security | 45 | €337 | €631 | +€293 | +86.9% |
| Taxes | 450/3 | €337 | €631 | +€293 | +86.9% |
| Other amounts payable | 47/48 | €12,174 | €11,474 | -€700 | -5.8% |
| Accrued charges and deferred income | 492/3 | €42 | €0 | -€42 | -100% |
| Non-recurring operating income | 76A | €1,433 | €0 | -€1,433 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,817 | €11,106 | +€7,289 | +191% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €7,781 | €0 | -€7,781 | -100% |
| Other operating charges | 640/8 | €751 | €400 | -€351 | -46.8% |
| Gross operating margin | 9900 | €13,871 | €14,529 | +€658 | +4.7% |
| Operating profit (loss) | 9901 | €1,523 | €3,024 | +€1,501 | +98.6% |
| Financial charges | 65/66B | €706 | €1,767 | +€1,061 | +150% |
| Recurring financial charges | 65 | €706 | €1,767 | +€1,061 | +150% |
| Profit (loss) for the period before taxes | 9903 | €817 | €1,257 | +€440 | +53.8% |
| Profit (loss) for the period | 9904 | €817 | €1,257 | +€440 | +53.8% |
| Profit (loss) for the period to be appropriated | 9905 | €817 | €1,257 | +€440 | +53.8% |
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 27 October 2026 via checked.be.