BOIS SERVICES: 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 SERVICES
Largest movements
- Receivables within one year -€5,746
down €5,746 (-5.0%), from €114,906 to €109,160
of which Trade receivables: -€3,162
- Trade debts -€6,104
down €6,104 (-28.7%), from €21,247 to €15,143
- Reserves -€1,300
down €1,300 (-4.0%), from €32,560 to €31,260
of which Distributable reserves: -€1,300
- Gross operating margin +€2,548
up €2,548 (+27.0%), from €9,441 to €11,990
- Taxes +€678
up €678 (+34.1%), from €1,990 to €2,668
- Other operating charges -€253
down €253 (-29.2%), from €868 to €614
- Financial charges +€236
up €236 (+19.5%), from €1,213 to €1,450
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €115,919 | €110,190 | -€5,729 | -4.9% |
| Fixed assets | 21/28 | €674 | €647 | -€26 | -3.9% |
| Tangible fixed assets | 22/27 | €604 | €577 | -€26 | -4.4% |
| Plant, machinery and equipment | 23 | €604 | €577 | -€26 | -4.4% |
| Financial fixed assets | 28 | €70 | €70 | = | 0.0% |
| Current assets | 29/58 | €115,246 | €109,543 | -€5,703 | -4.9% |
| Amounts receivable within one year | 40/41 | €114,906 | €109,160 | -€5,746 | -5.0% |
| Trade receivables | 40 | €12,326 | €9,164 | -€3,162 | -25.7% |
| Other amounts receivable | 41 | €102,580 | €99,996 | -€2,584 | -2.5% |
| Deferred charges and accrued income | 490/1 | €340 | €383 | +€44 | +12.8% |
| Total equity and liabilities | 10/49 | €115,919 | €110,190 | -€5,729 | -4.9% |
| Equity | 10/15 | €85,326 | €84,067 | -€1,259 | -1.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €32,560 | €31,260 | -€1,300 | -4.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €30,700 | €29,400 | -€1,300 | -4.2% |
| Profit (loss) carried forward | 14 | €34,166 | €34,207 | +€41 | +0.1% |
| Amounts payable | 17/49 | €30,593 | €26,123 | -€4,470 | -14.6% |
| Amounts payable within one year | 42/48 | €30,593 | €25,724 | -€4,870 | -15.9% |
| Financial debts | 43 | €1,995 | €1,985 | -€9 | -0.5% |
| Credit institutions | 430/8 | €1,995 | €1,985 | -€9 | -0.5% |
| Trade debts | 44 | €21,247 | €15,143 | -€6,104 | -28.7% |
| Suppliers | 440/4 | €21,247 | €15,143 | -€6,104 | -28.7% |
| Taxes, remuneration and social security | 45 | €4,243 | €5,227 | +€984 | +23.2% |
| Taxes | 450/3 | €4,243 | €5,227 | +€984 | +23.2% |
| Other amounts payable | 47/48 | €3,109 | €3,369 | +€260 | +8.4% |
| Accrued charges and deferred income | 492/3 | - | €400 | +€400 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €469 | €517 | +€48 | +10.2% |
| Other operating charges | 640/8 | €868 | €614 | -€253 | -29.2% |
| Gross operating margin | 9900 | €9,441 | €11,990 | +€2,548 | +27.0% |
| Operating profit (loss) | 9901 | €8,105 | €10,859 | +€2,754 | +34.0% |
| Financial charges | 65/66B | €1,213 | €1,450 | +€236 | +19.5% |
| Recurring financial charges | 65 | €1,213 | €1,450 | +€236 | +19.5% |
| Profit (loss) for the period before taxes | 9903 | €6,892 | €9,409 | +€2,518 | +36.5% |
| Income taxes | 67/77 | €1,990 | €2,668 | +€678 | +34.1% |
| Profit (loss) for the period | 9904 | €4,902 | €6,741 | +€1,839 | +37.5% |
| Profit (loss) for the period to be appropriated | 9905 | €4,902 | €6,741 | +€1,839 | +37.5% |
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.