BOIS INTEMPOREL: what changed
BOIS INTEMPOREL
Largest movements
- Receivables within one year -€60,135
down €60,135 (-47.2%), from €127,423 to €67,288
of which Trade receivables: -€36,895
- Stocks and contracts -€9,500
down €9,500 (-14.3%), from €66,651 to €57,151
- Tangible fixed assets -€7,670
down €7,670 (-22.6%), from €33,916 to €26,246
of which Other tangible fixed assets: -€5,812
- Trade debts -€55,116
down €55,116 (-69.8%), from €79,013 to €23,897
- Tax, wage and social debts -€27,228
down €27,228 (-34.4%), from €79,043 to €51,815
of which Remuneration and social security: -€16,907
- Profit (loss) carried forward +€17,656
up €17,656 (+16.1%), from -€109,330 to -€91,674
- Debts after one year -€6,822
down €6,822 (-65.5%), from €10,408 to €3,586
- Current portion of long-term debt -€4,444
down €4,444 (-29.5%), from €15,061 to €10,617
- Gross operating margin +€17,905
up €17,905 (+14.4%), from €124,589 to €142,494
- Other operating charges +€7,828
up €7,828 (+277%), from €2,824 to €10,652
- Staff costs +€5,424
up €5,424 (+5.5%), from €98,152 to €103,576
- Depreciation -€4,148
down €4,148 (-35.1%), from €11,818 to €7,670
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 | €229,422 | €153,012 | -€76,410 | -33.3% |
| Fixed assets | 21/28 | €34,691 | €27,021 | -€7,670 | -22.1% |
| Tangible fixed assets | 22/27 | €33,916 | €26,246 | -€7,670 | -22.6% |
| Plant, machinery and equipment | 23 | €2,130 | €272 | -€1,858 | -87.2% |
| Other tangible fixed assets | 26 | €31,786 | €25,974 | -€5,812 | -18.3% |
| Financial fixed assets | 28 | €775 | €775 | = | 0.0% |
| Current assets | 29/58 | €194,731 | €125,991 | -€68,740 | -35.3% |
| Stocks and contracts in progress | 3 | €66,651 | €57,151 | -€9,500 | -14.3% |
| Stocks | 30/36 | €66,651 | €57,151 | -€9,500 | -14.3% |
| Amounts receivable within one year | 40/41 | €127,423 | €67,288 | -€60,135 | -47.2% |
| Trade receivables | 40 | €86,923 | €50,028 | -€36,895 | -42.4% |
| Other amounts receivable | 41 | €40,500 | €17,260 | -€23,240 | -57.4% |
| Cash at bank and in hand | 54/58 | €317 | €1,325 | +€1,008 | +318% |
| Deferred charges and accrued income | 490/1 | €340 | €227 | -€113 | -33.2% |
| Total equity and liabilities | 10/49 | €229,422 | €153,012 | -€76,410 | -33.3% |
| Equity | 10/15 | -€90,730 | -€73,074 | +€17,656 | +19.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€109,330 | -€91,674 | +€17,656 | +16.1% |
| Amounts payable | 17/49 | €320,152 | €226,086 | -€94,066 | -29.4% |
| Amounts payable after more than one year | 17 | €10,408 | €3,586 | -€6,822 | -65.5% |
| Financial debts | 170/4 | €10,408 | €3,586 | -€6,822 | -65.5% |
| Amounts payable within one year | 42/48 | €309,744 | €222,500 | -€87,244 | -28.2% |
| Current portion of amounts payable after more than one year | 42 | €15,061 | €10,617 | -€4,444 | -29.5% |
| Trade debts | 44 | €79,013 | €23,897 | -€55,116 | -69.8% |
| Suppliers | 440/4 | €79,013 | €23,897 | -€55,116 | -69.8% |
| Taxes, remuneration and social security | 45 | €79,043 | €51,815 | -€27,228 | -34.4% |
| Taxes | 450/3 | €28,275 | €17,954 | -€10,321 | -36.5% |
| Remuneration and social security | 454/9 | €50,768 | €33,861 | -€16,907 | -33.3% |
| Other amounts payable | 47/48 | €136,627 | €136,171 | -€456 | -0.3% |
| Remuneration, social security and pensions | 62 | €98,152 | €103,576 | +€5,424 | +5.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,818 | €7,670 | -€4,148 | -35.1% |
| Other operating charges | 640/8 | €2,824 | €10,652 | +€7,828 | +277% |
| Gross operating margin | 9900 | €124,589 | €142,494 | +€17,905 | +14.4% |
| Operating profit (loss) | 9901 | €11,795 | €20,596 | +€8,801 | +74.6% |
| Financial income | 75/76B | €2 | €9 | +€7 | +350% |
| Recurring financial income | 75 | €2 | €9 | +€7 | +350% |
| Financial charges | 65/66B | €1,459 | €2,671 | +€1,212 | +83.1% |
| Recurring financial charges | 65 | €1,459 | €2,671 | +€1,212 | +83.1% |
| Profit (loss) for the period before taxes | 9903 | €10,338 | €17,934 | +€7,596 | +73.5% |
| Income taxes | 67/77 | €310 | €278 | -€32 | -10.3% |
| Profit (loss) for the period | 9904 | €10,028 | €17,656 | +€7,628 | +76.1% |
| Profit (loss) for the period to be appropriated | 9905 | €10,028 | €17,656 | +€7,628 | +76.1% |
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 8 November 2026 via checked.be.