Bois Fontaine: 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.
What changed
Bois Fontaine
NACE 56.112, Limited-service restaurants, excluding mobile food services
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€15,997
2024 · €32,497-€48,495
Equity
€2.0m
2024 · €2.2m-€188,297
Cash
€17,997
2024 · €12,235+€5,762
Balance sheet total
€4.0m
2024 · €4.2m-€195,459
Largest movements
Assets
- Financial fixed assets -€167,980
down €167,980 (-4.6%), from €3.7m to €3.5m
Equity and liabilities
- Revaluation surpluses -€172,300
down €172,300 (-17.9%), from €960,006 to €787,706
Income statement
- Gross operating margin -€49,274
down €49,274 (-38.0%), from €129,639 to €80,365
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.
Result 2024
€32,497
Gross operating margin
-€49,274
Financial income
-€385
Financial charges
+€1,164
Result 2025
-€15,997
raises the resultlowers the result
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.
From operations
+€18,987
Investment
+€167,980
Financing
-€181,206
Cash 2024
€12,235
From operations (derived)
+€18,987
Net result for the year
-€15,997
Receivables within one year
+€33,241
Accrued charges and deferred income
+€1,744
Investment (derived)
+€167,980
Investment in fixed assets (net)
+€167,980
Financing
-€181,206
Debts after one year
+€25,857
Current portion of long-term debt
-€34,762
Contributions, distributions and other
-€172,300
Cash 2025
€17,997
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,223,910 | €4,028,451 | -€195,459 | -4.6% |
| Fixed assets | 21/28 | €3,689,921 | €3,521,941 | -€167,980 | -4.6% |
| Financial fixed assets | 28 | €3,689,921 | €3,521,941 | -€167,980 | -4.6% |
| Current assets | 29/58 | €533,989 | €506,511 | -€27,479 | -5.1% |
| Amounts receivable within one year | 40/41 | €471,755 | €438,514 | -€33,241 | -7.0% |
| Trade receivables | 40 | €156 | €61,481 | +€61,325 | +39,261% |
| Other amounts receivable | 41 | €471,598 | €377,033 | -€94,566 | -20.1% |
| Cash at bank and in hand | 54/58 | €12,235 | €17,997 | +€5,762 | +47.1% |
| Deferred charges and accrued income | 490/1 | €50,000 | €50,000 | = | 0.0% |
| Total equity and liabilities | 10/49 | €4,223,910 | €4,028,451 | -€195,459 | -4.6% |
| Equity | 10/15 | €2,230,054 | €2,041,756 | -€188,297 | -8.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Revaluation surpluses | 12 | €960,006 | €787,706 | -€172,300 | -17.9% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,249,587 | €1,233,590 | -€15,997 | -1.3% |
| Amounts payable | 17/49 | €1,993,857 | €1,986,695 | -€7,162 | -0.4% |
| Amounts payable after more than one year | 17 | €1,904,937 | €1,930,794 | +€25,857 | +1.4% |
| Financial debts | 170/4 | €1,904,937 | €1,930,794 | +€25,857 | +1.4% |
| Amounts payable within one year | 42/48 | €68,176 | €33,414 | -€34,762 | -51.0% |
| Current portion of amounts payable after more than one year | 42 | €68,176 | €33,414 | -€34,762 | -51.0% |
| Accrued charges and deferred income | 492/3 | €20,744 | €22,488 | +€1,744 | +8.4% |
| Gross operating margin | 9900 | €129,639 | €80,365 | -€49,274 | -38.0% |
| Operating profit (loss) | 9901 | €129,639 | €80,365 | -€49,274 | -38.0% |
| Financial income | 75/76B | €385 | - | -€385 | |
| Recurring financial income | 75 | €385 | - | -€385 | |
| Financial charges | 65/66B | €97,526 | €96,362 | -€1,164 | -1.2% |
| Recurring financial charges | 65 | €97,526 | €96,362 | -€1,164 | -1.2% |
| Profit (loss) for the period before taxes | 9903 | €32,497 | -€15,997 | -€48,495 | |
| Profit (loss) for the period | 9904 | €32,497 | -€15,997 | -€48,495 | |
| Profit (loss) for the period to be appropriated | 9905 | €32,497 | -€15,997 | -€48,495 |
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 28 October 2026 via checked.be.