BOIS LIONNET: 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 LIONNET
Largest movements
- Cash -€194,887
down €194,887 (-90.9%), from €214,298 to €19,411
mainly Receivables within one year (-€185,751) and Debts after one year (-€20,734)
- Receivables within one year +€185,751
up €185,751 (+173%), from €107,510 to €293,261
- Tangible fixed assets +€10,405
up €10,405 (+233%), from €4,458 to €14,863
of which Furniture and vehicles: +€12,468
- Profit (loss) carried forward +€23,268
up €23,268 (+6.6%), from €351,306 to €374,574
- Debts after one year -€20,734
down €20,734 (-57.9%), from €35,835 to €15,100
- Financial income -€182,000
down €182,000 (-77.8%), from €234,000 to €52,000
- Gross operating margin -€85,428
down €85,428, from €74,700 to -€10,728
- Taxes -€14,378
down €14,378 (-99.2%), from €14,490 to €112
- Depreciation +€1,626
up €1,626 (+204%), from €795 to €2,421
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 | €439,578 | €440,499 | +€922 | +0.2% |
| Fixed assets | 21/28 | €116,458 | €126,863 | +€10,405 | +8.9% |
| Tangible fixed assets | 22/27 | €4,458 | €14,863 | +€10,405 | +233% |
| Plant, machinery and equipment | 23 | €1,269 | - | -€1,269 | |
| Furniture and vehicles | 24 | - | €12,468 | +€12,468 | |
| Other tangible fixed assets | 26 | €3,188 | €2,395 | -€793 | -24.9% |
| Financial fixed assets | 28 | €112,000 | €112,000 | = | 0.0% |
| Current assets | 29/58 | €323,120 | €313,636 | -€9,484 | -2.9% |
| Amounts receivable within one year | 40/41 | €107,510 | €293,261 | +€185,751 | +173% |
| Other amounts receivable | 41 | €107,510 | €293,261 | +€185,751 | +173% |
| Cash at bank and in hand | 54/58 | €214,298 | €19,411 | -€194,887 | -90.9% |
| Deferred charges and accrued income | 490/1 | €1,312 | €964 | -€347 | -26.5% |
| Total equity and liabilities | 10/49 | €439,578 | €440,499 | +€922 | +0.2% |
| Equity | 10/15 | €379,740 | €403,008 | +€23,268 | +6.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €9,834 | €9,834 | = | 0.0% |
| Distributable reserves | 133 | €9,834 | €9,834 | = | 0.0% |
| Profit (loss) carried forward | 14 | €351,306 | €374,574 | +€23,268 | +6.6% |
| Amounts payable | 17/49 | €59,838 | €37,492 | -€22,346 | -37.3% |
| Amounts payable after more than one year | 17 | €35,835 | €15,100 | -€20,734 | -57.9% |
| Financial debts | 170/4 | €35,835 | €15,100 | -€20,734 | -57.9% |
| Amounts payable within one year | 42/48 | €24,003 | €22,391 | -€1,612 | -6.7% |
| Current portion of amounts payable after more than one year | 42 | €19,880 | €20,734 | +€855 | +4.3% |
| Trade debts | 44 | €2,454 | €425 | -€2,029 | -82.7% |
| Suppliers | 440/4 | €2,454 | €425 | -€2,029 | -82.7% |
| Taxes, remuneration and social security | 45 | €1,669 | €1,232 | -€437 | -26.2% |
| Taxes | 450/3 | €1,669 | €1,232 | -€437 | -26.2% |
| Remuneration, social security and pensions | 62 | €3,828 | €3,742 | -€86 | -2.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €795 | €2,421 | +€1,626 | +204% |
| Other operating charges | 640/8 | €401 | €953 | +€551 | +137% |
| Gross operating margin | 9900 | €74,700 | -€10,728 | -€85,428 | |
| Operating profit (loss) | 9901 | €69,675 | -€17,844 | -€87,519 | |
| Financial income | 75/76B | €234,000 | €52,000 | -€182,000 | -77.8% |
| Recurring financial income | 75 | €234,000 | €52,000 | -€182,000 | -77.8% |
| Financial charges | 65/66B | €2,406 | €2,565 | +€159 | +6.6% |
| Recurring financial charges | 65 | €2,406 | €2,565 | +€159 | +6.6% |
| Profit (loss) for the period before taxes | 9903 | €301,269 | €31,591 | -€269,678 | -89.5% |
| Income taxes | 67/77 | €14,490 | €112 | -€14,378 | -99.2% |
| Profit (loss) for the period | 9904 | €286,779 | €31,479 | -€255,300 | -89.0% |
| Profit (loss) for the period to be appropriated | 9905 | €286,779 | €31,479 | -€255,300 | -89.0% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.