BOIS N'MED: 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 N'MED
Largest movements
- Cash +€111,242
up €111,242 (+224%), from €49,681 to €160,923
mainly Receivables within one year (+€84,888) and Net result for the year (+€77,069)
- Receivables within one year -€84,888
down €84,888 (-41.7%), from €203,406 to €118,518
of which Trade receivables: -€83,497
- Deferred charges and accrued income +€10,599
up €10,599 (+1,245%), from €851 to €11,450
- Tangible fixed assets -€4,192
down €4,192 (-33.5%), from €12,518 to €8,326
- Advances received -€55,391
down €55,391 (-32.7%), from €169,552 to €114,161
- Profit (loss) carried forward +€43,069
up €43,069 (+294%), from €14,625 to €57,694
- Reserves +€30,000
new in 2025: €30,000
- Accrued charges and deferred income +€13,761
new in 2025: €13,761
- Other debts -€6,322
down €6,322 (-58.1%), from €10,881 to €4,558
- Gross operating margin +€87,585
up €87,585 (+468%), from €18,721 to €106,306
- Taxes +€18,562
up €18,562 (+486%), from €3,821 to €22,383
- Depreciation +€4,136
up €4,136 (+7,442%), from €56 to €4,192
- Financial charges +€2,524
up €2,524 (+1,142%), from €221 to €2,745
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 | €266,456 | €300,611 | +€34,154 | +12.8% |
| Fixed assets | 21/28 | €12,518 | €9,719 | -€2,799 | -22.4% |
| Tangible fixed assets | 22/27 | €12,518 | €8,326 | -€4,192 | -33.5% |
| Furniture and vehicles | 24 | €12,518 | €8,326 | -€4,192 | -33.5% |
| Financial fixed assets | 28 | - | €1,393 | +€1,393 | |
| Current assets | 29/58 | €253,938 | €290,891 | +€36,953 | +14.6% |
| Amounts receivable within one year | 40/41 | €203,406 | €118,518 | -€84,888 | -41.7% |
| Trade receivables | 40 | €202,015 | €118,518 | -€83,497 | -41.3% |
| Other amounts receivable | 41 | €1,391 | - | -€1,391 | |
| Cash at bank and in hand | 54/58 | €49,681 | €160,923 | +€111,242 | +224% |
| Deferred charges and accrued income | 490/1 | €851 | €11,450 | +€10,599 | +1,245% |
| Total equity and liabilities | 10/49 | €266,456 | €300,611 | +€34,154 | +12.8% |
| Equity | 10/15 | €16,125 | €89,194 | +€73,069 | +453% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | - | €30,000 | +€30,000 | |
| Distributable reserves | 133 | - | €30,000 | +€30,000 | |
| Profit (loss) carried forward | 14 | €14,625 | €57,694 | +€43,069 | +294% |
| Amounts payable | 17/49 | €250,332 | €211,417 | -€38,915 | -15.5% |
| Amounts payable within one year | 42/48 | €250,332 | €197,655 | -€52,676 | -21.0% |
| Trade debts | 44 | €53,542 | €56,341 | +€2,798 | +5.2% |
| Suppliers | 440/4 | €53,542 | €56,341 | +€2,798 | +5.2% |
| Advances received on contracts in progress | 46 | €169,552 | €114,161 | -€55,391 | -32.7% |
| Taxes, remuneration and social security | 45 | €16,357 | €22,595 | +€6,238 | +38.1% |
| Taxes | 450/3 | €6,821 | €22,595 | +€15,775 | +231% |
| Remuneration and social security | 454/9 | €9,536 | - | -€9,536 | |
| Other amounts payable | 47/48 | €10,881 | €4,558 | -€6,322 | -58.1% |
| Accrued charges and deferred income | 492/3 | - | €13,761 | +€13,761 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €56 | €4,192 | +€4,136 | +7,442% |
| Other operating charges | 640/8 | - | €106 | +€106 | |
| Gross operating margin | 9900 | €18,721 | €106,306 | +€87,585 | +468% |
| Operating profit (loss) | 9901 | €18,666 | €102,008 | +€83,342 | +447% |
| Financial income | 75/76B | €1 | €189 | +€188 | +18,847% |
| Recurring financial income | 75 | €1 | €189 | +€188 | +18,847% |
| Financial charges | 65/66B | €221 | €2,745 | +€2,524 | +1,142% |
| Recurring financial charges | 65 | €221 | €2,745 | +€2,524 | +1,142% |
| Profit (loss) for the period before taxes | 9903 | €18,446 | €99,452 | +€81,006 | +439% |
| Income taxes | 67/77 | €3,821 | €22,383 | +€18,562 | +486% |
| Profit (loss) for the period | 9904 | €14,625 | €77,069 | +€62,444 | +427% |
| Profit (loss) for the period to be appropriated | 9905 | €14,625 | €77,069 | +€62,444 | +427% |
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 18 October 2026 via checked.be.