BOIS PRIN: 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 PRIN
Largest movements
- Receivables within one year -€46,785
down €46,785 (-87.4%), from €53,554 to €6,769
of which Other amounts receivable: -€36,430
- Tangible fixed assets -€25,336
down €25,336 (-18.8%), from €134,973 to €109,637
of which Land and buildings: -€16,997
- Cash -€10,813
down €10,813 (-5.5%), from €196,420 to €185,607
mainly Contributions, distributions and other (-€45,000) and Net result for the year (-€20,752)
- Reserves -€45,000
down €45,000 (-9.7%), from €464,803 to €419,803
of which Distributable reserves: -€45,000
- Profit (loss) carried forward -€20,752
down €20,752 (-36.7%), from €56,478 to €35,726
- Other debts -€13,675
down €13,675 (-21.4%), from €64,006 to €50,331
- Financial income -€11,077
down €11,077 (-25.7%), from €43,171 to €32,095
- Gross operating margin -€7,672
down €7,672 (-68.0%), from -€11,274 to -€18,946
- Other operating charges +€3,721
up €3,721 (+94.8%), from €3,927 to €7,649
- Financial charges -€518
down €518 (-55.4%), from €935 to €417
- Depreciation +€270
up €270 (+1.1%), from €25,067 to €25,336
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 | €609,258 | €525,596 | -€83,662 | -13.7% |
| Fixed assets | 21/28 | €156,162 | €130,826 | -€25,336 | -16.2% |
| Tangible fixed assets | 22/27 | €134,973 | €109,637 | -€25,336 | -18.8% |
| Land and buildings | 22 | €116,623 | €99,626 | -€16,997 | -14.6% |
| Plant, machinery and equipment | 23 | €770 | €440 | -€330 | -42.9% |
| Furniture and vehicles | 24 | €17,580 | €9,572 | -€8,009 | -45.6% |
| Financial fixed assets | 28 | €21,189 | €21,189 | = | 0.0% |
| Current assets | 29/58 | €453,096 | €394,770 | -€58,326 | -12.9% |
| Amounts receivable within one year | 40/41 | €53,554 | €6,769 | -€46,785 | -87.4% |
| Trade receivables | 40 | €10,355 | €0 | -€10,355 | -100% |
| Other amounts receivable | 41 | €43,199 | €6,769 | -€36,430 | -84.3% |
| Current investments | 50/53 | €200,000 | €200,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €196,420 | €185,607 | -€10,813 | -5.5% |
| Deferred charges and accrued income | 490/1 | €3,122 | €2,394 | -€728 | -23.3% |
| Total equity and liabilities | 10/49 | €609,258 | €525,596 | -€83,662 | -13.7% |
| Equity | 10/15 | €539,831 | €474,079 | -€65,752 | -12.2% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €464,803 | €419,803 | -€45,000 | -9.7% |
| Tax-exempt reserves | 132 | €7,788 | €7,788 | = | 0.0% |
| Distributable reserves | 133 | €457,015 | €412,015 | -€45,000 | -9.8% |
| Profit (loss) carried forward | 14 | €56,478 | €35,726 | -€20,752 | -36.7% |
| Amounts payable | 17/49 | €69,427 | €51,517 | -€17,910 | -25.8% |
| Amounts payable within one year | 42/48 | €69,427 | €51,517 | -€17,910 | -25.8% |
| Trade debts | 44 | €290 | €244 | -€46 | -15.9% |
| Suppliers | 440/4 | €290 | €244 | -€46 | -15.9% |
| Taxes, remuneration and social security | 45 | €5,130 | €942 | -€4,189 | -81.6% |
| Taxes | 450/3 | €5,130 | €942 | -€4,189 | -81.6% |
| Other amounts payable | 47/48 | €64,006 | €50,331 | -€13,675 | -21.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,067 | €25,336 | +€270 | +1.1% |
| Other operating charges | 640/8 | €3,927 | €7,649 | +€3,721 | +94.8% |
| Gross operating margin | 9900 | -€11,274 | -€18,946 | -€7,672 | -68.0% |
| Operating profit (loss) | 9901 | -€40,268 | -€51,931 | -€11,663 | -29.0% |
| Financial income | 75/76B | €43,171 | €32,095 | -€11,077 | -25.7% |
| Recurring financial income | 75 | €43,171 | €32,095 | -€11,077 | -25.7% |
| Financial charges | 65/66B | €935 | €417 | -€518 | -55.4% |
| Recurring financial charges | 65 | €935 | €417 | -€518 | -55.4% |
| Profit (loss) for the period before taxes | 9903 | €1,968 | -€20,254 | -€22,222 | |
| Income taxes | 67/77 | €548 | €498 | -€49 | -9.0% |
| Profit (loss) for the period | 9904 | €1,421 | -€20,752 | -€22,173 | |
| Transfer from tax-exempt reserves | 789 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | €1,421 | -€20,752 | -€22,173 |
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 18 October 2026 via checked.be.