BOIS NOBLE: 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 NOBLE
Largest movements
- Cash +€28,432
up €28,432 (+56.1%), from €50,687 to €79,119
mainly Depreciation (+€41,611) and Trade debts (+€29,827)
- Receivables within one year -€9,997
down €9,997 (-28.1%), from €35,580 to €25,583
of which Trade receivables: -€12,667
- Tangible fixed assets -€9,789
down €9,789 (-1.6%), from €597,003 to €587,214
of which Land and buildings: -€22,597
- Trade debts +€29,827
up €29,827 (+77.3%), from €38,600 to €68,426
- Debts after one year -€21,947
down €21,947 (-5.6%), from €394,127 to €372,180
- Profit (loss) carried forward +€10,369
up €10,369 (+17.9%), from €58,042 to €68,410
- Tax, wage and social debts -€9,794
down €9,794 (-56.3%), from €17,392 to €7,597
of which Taxes: -€11,467
- Purchases and services +€112,406
up €112,406 (+47.3%), from €237,527 to €349,933
- Turnover +€70,642
up €70,642 (+16.8%), from €420,168 to €490,810
- Gross operating margin -€37,940
down €37,940 (-20.7%), from €183,576 to €145,636
- Taxes -€15,626
down €15,626 (-85.8%), from €18,208 to €2,583
- Depreciation +€7,473
up €7,473 (+21.9%), from €34,138 to €41,611
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 | €684,771 | €693,417 | +€8,645 | +1.3% |
| Fixed assets | 21/28 | €597,003 | €587,214 | -€9,789 | -1.6% |
| Tangible fixed assets | 22/27 | €597,003 | €587,214 | -€9,789 | -1.6% |
| Land and buildings | 22 | €517,814 | €495,217 | -€22,597 | -4.4% |
| Plant, machinery and equipment | 23 | €76,492 | €86,819 | +€10,327 | +13.5% |
| Furniture and vehicles | 24 | €2,697 | €5,178 | +€2,480 | +92.0% |
| Current assets | 29/58 | €87,768 | €106,202 | +€18,435 | +21.0% |
| Stocks and contracts in progress | 3 | €1,500 | €1,500 | = | 0.0% |
| Stocks | 30/36 | €1,500 | €1,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €35,580 | €25,583 | -€9,997 | -28.1% |
| Trade receivables | 40 | €34,204 | €21,537 | -€12,667 | -37.0% |
| Other amounts receivable | 41 | €1,377 | €4,046 | +€2,670 | +194% |
| Cash at bank and in hand | 54/58 | €50,687 | €79,119 | +€28,432 | +56.1% |
| Total equity and liabilities | 10/49 | €684,771 | €693,417 | +€8,645 | +1.3% |
| Equity | 10/15 | €113,929 | €124,298 | +€10,369 | +9.1% |
| Contributions | 10/11 | €35,887 | €35,887 | = | 0.0% |
| Reserves | 13 | €20,000 | €20,000 | = | 0.0% |
| Distributable reserves | 133 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €58,042 | €68,410 | +€10,369 | +17.9% |
| Amounts payable | 17/49 | €570,842 | €569,119 | -€1,723 | -0.3% |
| Amounts payable after more than one year | 17 | €394,127 | €372,180 | -€21,947 | -5.6% |
| Financial debts | 170/4 | €394,127 | €372,180 | -€21,947 | -5.6% |
| Amounts payable within one year | 42/48 | €176,716 | €196,939 | +€20,223 | +11.4% |
| Current portion of amounts payable after more than one year | 42 | - | €554 | +€554 | |
| Trade debts | 44 | €38,600 | €68,426 | +€29,827 | +77.3% |
| Suppliers | 440/4 | €38,600 | €68,426 | +€29,827 | +77.3% |
| Taxes, remuneration and social security | 45 | €17,392 | €7,597 | -€9,794 | -56.3% |
| Taxes | 450/3 | €14,019 | €2,552 | -€11,467 | -81.8% |
| Remuneration and social security | 454/9 | €3,373 | €5,046 | +€1,672 | +49.6% |
| Other amounts payable | 47/48 | €120,724 | €120,361 | -€363 | -0.3% |
| Turnover | 70 | €420,168 | €490,810 | +€70,642 | +16.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €237,527 | €349,933 | +€112,406 | +47.3% |
| Remuneration, social security and pensions | 62 | €75,217 | €76,967 | +€1,750 | +2.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,138 | €41,611 | +€7,473 | +21.9% |
| Other operating charges | 640/8 | €2,512 | €2,639 | +€127 | +5.1% |
| Non-recurring operating charges | 66A | €0 | €0 | -€0 | -53.5% |
| Gross operating margin | 9900 | €183,576 | €145,636 | -€37,940 | -20.7% |
| Operating profit (loss) | 9901 | €71,709 | €24,419 | -€47,291 | -65.9% |
| Financial income | 75/76B | €4 | €98 | +€94 | +2,322% |
| Recurring financial income | 75 | €4 | €98 | +€94 | +2,322% |
| Financial charges | 65/66B | €12,096 | €11,565 | -€531 | -4.4% |
| Recurring financial charges | 65 | €12,096 | €11,565 | -€531 | -4.4% |
| Profit (loss) for the period before taxes | 9903 | €59,617 | €12,951 | -€46,666 | -78.3% |
| Income taxes | 67/77 | €18,208 | €2,583 | -€15,626 | -85.8% |
| Profit (loss) for the period | 9904 | €41,408 | €10,369 | -€31,040 | -75.0% |
| Profit (loss) for the period to be appropriated | 9905 | €41,408 | €10,369 | -€31,040 | -75.0% |
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.