BOIS HEROS: 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 HEROS
Largest movements
- Tangible fixed assets -€6,889
down €6,889 (-5.3%), from €130,124 to €123,234
- Receivables within one year +€5,400
new in 2025: €5,400
- Other debts -€24,474
down €24,474 (-12.7%), from €192,716 to €168,242
- Profit (loss) carried forward +€24,401
up €24,401 (+19.1%), from -€127,444 to -€103,043
- Accrued charges and deferred income -€2,550
down €2,550 (-61.2%), from €4,164 to €1,614
- Gross operating margin +€8,660
up €8,660 (+30.3%), from €28,561 to €37,221
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 | €133,508 | €130,855 | -€2,653 | -2.0% |
| Fixed assets | 21/28 | €130,124 | €123,234 | -€6,889 | -5.3% |
| Tangible fixed assets | 22/27 | €130,124 | €123,234 | -€6,889 | -5.3% |
| Land and buildings | 22 | €130,124 | €123,234 | -€6,889 | -5.3% |
| Current assets | 29/58 | €3,384 | €7,620 | +€4,236 | +125% |
| Amounts receivable within one year | 40/41 | - | €5,400 | +€5,400 | |
| Other amounts receivable | 41 | - | €5,400 | +€5,400 | |
| Cash at bank and in hand | 54/58 | €3,085 | €1,924 | -€1,161 | -37.6% |
| Deferred charges and accrued income | 490/1 | €299 | €296 | -€3 | -1.1% |
| Total equity and liabilities | 10/49 | €133,508 | €130,855 | -€2,653 | -2.0% |
| Equity | 10/15 | -€64,231 | -€39,830 | +€24,401 | +38.0% |
| Contributions | 10/11 | €63,213 | €63,213 | = | 0.0% |
| Capital | 10 | €63,213 | €63,213 | = | 0.0% |
| Issued capital | 100 | €63,213 | €63,213 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€127,444 | -€103,043 | +€24,401 | +19.1% |
| Amounts payable | 17/49 | €197,739 | €170,685 | -€27,055 | -13.7% |
| Amounts payable within one year | 42/48 | €193,575 | €169,071 | -€24,505 | -12.7% |
| Trade debts | 44 | €860 | €829 | -€31 | -3.6% |
| Suppliers | 440/4 | €860 | €829 | -€31 | -3.6% |
| Other amounts payable | 47/48 | €192,716 | €168,242 | -€24,474 | -12.7% |
| Accrued charges and deferred income | 492/3 | €4,164 | €1,614 | -€2,550 | -61.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,889 | €6,889 | = | 0.0% |
| Other operating charges | 640/8 | €3,490 | €3,629 | +€139 | +4.0% |
| Gross operating margin | 9900 | €28,561 | €37,221 | +€8,660 | +30.3% |
| Operating profit (loss) | 9901 | €18,182 | €26,702 | +€8,521 | +46.9% |
| Financial charges | 65/66B | €2,324 | €2,301 | -€23 | -1.0% |
| Recurring financial charges | 65 | €2,324 | €2,301 | -€23 | -1.0% |
| Profit (loss) for the period before taxes | 9903 | €15,858 | €24,401 | +€8,543 | +53.9% |
| Profit (loss) for the period | 9904 | €15,858 | €24,401 | +€8,543 | +53.9% |
| Profit (loss) for the period to be appropriated | 9905 | €15,858 | €24,401 | +€8,543 | +53.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.