BOIS NOIR: what changed
BOIS NOIR
Largest movements
- Cash +€5,898
up €5,898 (+149%), from €3,961 to €9,859
- Receivables within one year -€2,925
down €2,925 (-93.0%), from €3,145 to €220
of which Other amounts receivable: -€1,571
- Tangible fixed assets -€2,734
down €2,734 (-68.9%), from €3,966 to €1,232
of which Plant, machinery and equipment: -€1,762
- Deferred charges and accrued income +€125
new in 2025: €125
- Other debts +€4,649
up €4,649 (+465%), from €1,000 to €5,649
- Trade debts -€1,704
down €1,704 (-99.8%), from €1,707 to €3
- Debts after one year -€1,200
no longer reported in 2025 (was €1,200)
- Profit (loss) carried forward -€1,175
down €1,175 (-60.0%), from €1,959 to €784
- Tax, wage and social debts -€205
no longer reported in 2025 (was €205)
- Gross operating margin -€1,364
down €1,364 (-74.2%), from €1,840 to €475
- Depreciation +€611
up €611 (+80.8%), from €756 to €1,367
- Taxes -€512
no longer reported in 2025 (was €512)
Change in the result, 2023 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
A cash bridge needs two consecutive financial years. One year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €11,071 | €11,436 | +€365 | +3.3% |
| Fixed assets | 21/28 | €3,966 | €1,232 | -€2,734 | -68.9% |
| Tangible fixed assets | 22/27 | €3,966 | €1,232 | -€2,734 | -68.9% |
| Plant, machinery and equipment | 23 | €2,206 | €444 | -€1,762 | -79.9% |
| Furniture and vehicles | 24 | €1,760 | €788 | -€972 | -55.2% |
| Current assets | 29/58 | €7,106 | €10,204 | +€3,098 | +43.6% |
| Amounts receivable within one year | 40/41 | €3,145 | €220 | -€2,925 | -93.0% |
| Trade receivables | 40 | €1,574 | €220 | -€1,354 | -86.0% |
| Other amounts receivable | 41 | €1,571 | - | -€1,571 | |
| Cash at bank and in hand | 54/58 | €3,961 | €9,859 | +€5,898 | +149% |
| Deferred charges and accrued income | 490/1 | - | €125 | +€125 | |
| Total equity and liabilities | 10/49 | €11,071 | €11,436 | +€365 | +3.3% |
| Equity | 10/15 | €6,959 | €5,784 | -€1,175 | -16.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,959 | €784 | -€1,175 | -60.0% |
| Amounts payable | 17/49 | €4,113 | €5,652 | +€1,539 | +37.4% |
| Amounts payable after more than one year | 17 | €1,200 | - | -€1,200 | |
| Financial debts | 170/4 | €1,200 | - | -€1,200 | |
| Amounts payable within one year | 42/48 | €2,913 | €5,652 | +€2,739 | +94.1% |
| Trade debts | 44 | €1,707 | €3 | -€1,704 | -99.8% |
| Suppliers | 440/4 | €1,707 | €3 | -€1,704 | -99.8% |
| Taxes, remuneration and social security | 45 | €205 | - | -€205 | |
| Taxes | 450/3 | €205 | - | -€205 | |
| Other amounts payable | 47/48 | €1,000 | €5,649 | +€4,649 | +465% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €756 | €1,367 | +€611 | +80.8% |
| Gross operating margin | 9900 | €1,840 | €475 | -€1,364 | -74.2% |
| Operating profit (loss) | 9901 | €1,084 | -€892 | -€1,975 | |
| Financial charges | 65/66B | €77 | €77 | -€0 | -0.5% |
| Recurring financial charges | 65 | €77 | €77 | -€0 | -0.5% |
| Profit (loss) for the period before taxes | 9903 | €1,007 | -€968 | -€1,975 | |
| Income taxes | 67/77 | €512 | - | -€512 | |
| Profit (loss) for the period | 9904 | €495 | -€968 | -€1,463 | |
| Profit (loss) for the period to be appropriated | 9905 | €495 | -€968 | -€1,463 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2023 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.