BOIS ROYAL: 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 ROYAL
Largest movements
- Current investments -€24,819
down €24,819 (-23.5%), from €105,546 to €80,727
- Cash +€5,983
up €5,983 (+7,670%), from €78 to €6,061
mainly Current investments (+€24,819) and Accrued charges and deferred income (+€2,625)
- Other debts -€21,500
no longer reported in 2025 (was €21,500)
- Financial income +€22,354
up €22,354 (+490%), from €4,563 to €26,917
of which Non-recurring financial income: +€22,952
- Financial charges +€13,513
up €13,513 (+178%), from €7,574 to €21,087
of which Financial charges: +€20,605
- Other operating charges -€226
down €226 (-5.7%), from €3,979 to €3,753
- Gross operating margin +€44
up €44 (+1.7%), from -€2,594 to -€2,550
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 | €416,015 | €396,666 | -€19,348 | -4.7% |
| Fixed assets | 21/28 | €116,000 | €116,000 | = | 0.0% |
| Tangible fixed assets | 22/27 | €116,000 | €116,000 | = | 0.0% |
| Land and buildings | 22 | €116,000 | €116,000 | = | 0.0% |
| Current assets | 29/58 | €300,015 | €280,666 | -€19,348 | -6.4% |
| Stocks and contracts in progress | 3 | €192,230 | €192,230 | = | 0.0% |
| Stocks | 30/36 | €192,230 | €192,230 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €2,161 | €1,649 | -€512 | -23.7% |
| Other amounts receivable | 41 | €2,161 | €1,649 | -€512 | -23.7% |
| Current investments | 50/53 | €105,546 | €80,727 | -€24,819 | -23.5% |
| Cash at bank and in hand | 54/58 | €78 | €6,061 | +€5,983 | +7,670% |
| Total equity and liabilities | 10/49 | €416,015 | €396,666 | -€19,348 | -4.7% |
| Equity | 10/15 | €393,762 | €393,289 | -€473 | -0.1% |
| Contributions | 10/11 | €490,000 | €490,000 | = | 0.0% |
| Capital | 10 | €490,000 | €490,000 | = | 0.0% |
| Issued capital | 100 | €490,000 | €490,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€96,238 | -€96,711 | -€473 | -0.5% |
| Amounts payable | 17/49 | €22,253 | €3,378 | -€18,875 | -84.8% |
| Amounts payable within one year | 42/48 | €21,500 | - | -€21,500 | |
| Other amounts payable | 47/48 | €21,500 | - | -€21,500 | |
| Accrued charges and deferred income | 492/3 | €753 | €3,378 | +€2,625 | +349% |
| Other operating charges | 640/8 | €3,979 | €3,753 | -€226 | -5.7% |
| Gross operating margin | 9900 | -€2,594 | -€2,550 | +€44 | +1.7% |
| Operating profit (loss) | 9901 | -€6,574 | -€6,303 | +€270 | +4.1% |
| Financial income | 75/76B | €4,563 | €26,917 | +€22,354 | +490% |
| Recurring financial income | 75 | €3,043 | €2,444 | -€598 | -19.7% |
| Non-recurring financial income | 76B | €1,520 | €24,472 | +€22,952 | +1,510% |
| Financial charges | 65/66B | €7,574 | €21,087 | +€13,513 | +178% |
| Recurring financial charges | 65 | €482 | €21,087 | +€20,605 | +4,278% |
| Non-recurring financial charges | 66B | €7,093 | - | -€7,093 | |
| Profit (loss) for the period before taxes | 9903 | -€9,585 | -€473 | +€9,112 | +95.1% |
| Profit (loss) for the period | 9904 | -€9,585 | -€473 | +€9,112 | +95.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,585 | -€473 | +€9,112 | +95.1% |
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 31 October 2026 via checked.be.