BOIS SOLUTIONS: 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 SOLUTIONS
Largest movements
- Receivables within one year +€13,954
up €13,954 (+47.3%), from €29,490 to €43,443
of which Trade receivables: +€16,362
- Tangible fixed assets -€11,217
down €11,217 (-28.0%), from €40,113 to €28,896
- Other debts -€18,852
down €18,852 (-57.6%), from €32,738 to €13,886
- Tax, wage and social debts +€17,863
new in 2025: €17,863
of which Remuneration and social security: +€15,107
- Debts after one year -€8,830
down €8,830 (-37.8%), from €23,363 to €14,533
- Profit (loss) carried forward +€7,917
up €7,917 (+56.7%), from €13,964 to €21,882
- Trade debts +€6,393
up €6,393 (+122%), from €5,255 to €11,648
- Gross operating margin -€4,322
down €4,322 (-13.8%), from €31,306 to €26,984
- Financial income -€1,405
no longer reported in 2025 (was €1,405)
- Depreciation +€1,052
up €1,052 (+7.9%), from €13,264 to €14,316
- Taxes -€836
down €836 (-23.3%), from €3,592 to €2,756
- Financial charges -€622
down €622 (-27.6%), from €2,250 to €1,628
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 | €107,146 | €108,206 | +€1,060 | +1.0% |
| Fixed assets | 21/28 | €42,888 | €31,671 | -€11,217 | -26.2% |
| Tangible fixed assets | 22/27 | €40,113 | €28,896 | -€11,217 | -28.0% |
| Furniture and vehicles | 24 | €40,113 | €28,896 | -€11,217 | -28.0% |
| Financial fixed assets | 28 | €2,775 | €2,775 | = | 0.0% |
| Current assets | 29/58 | €64,257 | €76,535 | +€12,277 | +19.1% |
| Amounts receivable within one year | 40/41 | €29,490 | €43,443 | +€13,954 | +47.3% |
| Trade receivables | 40 | €11,148 | €27,510 | +€16,362 | +147% |
| Other amounts receivable | 41 | €18,342 | €15,933 | -€2,409 | -13.1% |
| Cash at bank and in hand | 54/58 | €33,693 | €33,091 | -€602 | -1.8% |
| Deferred charges and accrued income | 490/1 | €1,074 | - | -€1,074 | |
| Total equity and liabilities | 10/49 | €107,146 | €108,206 | +€1,060 | +1.0% |
| Equity | 10/15 | €33,528 | €41,446 | +€7,917 | +23.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €964 | €964 | = | 0.0% |
| Distributable reserves | 133 | €964 | €964 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,964 | €21,882 | +€7,917 | +56.7% |
| Amounts payable | 17/49 | €73,617 | €66,760 | -€6,857 | -9.3% |
| Amounts payable after more than one year | 17 | €23,363 | €14,533 | -€8,830 | -37.8% |
| Financial debts | 170/4 | €23,363 | €14,533 | -€8,830 | -37.8% |
| Amounts payable within one year | 42/48 | €50,254 | €52,226 | +€1,973 | +3.9% |
| Current portion of amounts payable after more than one year | 42 | €12,261 | €8,830 | -€3,431 | -28.0% |
| Trade debts | 44 | €5,255 | €11,648 | +€6,393 | +122% |
| Suppliers | 440/4 | €5,255 | €11,648 | +€6,393 | +122% |
| Taxes, remuneration and social security | 45 | - | €17,863 | +€17,863 | |
| Taxes | 450/3 | - | €2,756 | +€2,756 | |
| Remuneration and social security | 454/9 | - | €15,107 | +€15,107 | |
| Other amounts payable | 47/48 | €32,738 | €13,886 | -€18,852 | -57.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,264 | €14,316 | +€1,052 | +7.9% |
| Other operating charges | 640/8 | €567 | €367 | -€200 | -35.4% |
| Gross operating margin | 9900 | €31,306 | €26,984 | -€4,322 | -13.8% |
| Operating profit (loss) | 9901 | €17,475 | €12,301 | -€5,174 | -29.6% |
| Financial income | 75/76B | €1,405 | - | -€1,405 | |
| Recurring financial income | 75 | €1,405 | - | -€1,405 | |
| Financial charges | 65/66B | €2,250 | €1,628 | -€622 | -27.6% |
| Recurring financial charges | 65 | €2,250 | €1,628 | -€622 | -27.6% |
| Profit (loss) for the period before taxes | 9903 | €16,630 | €10,673 | -€5,957 | -35.8% |
| Income taxes | 67/77 | €3,592 | €2,756 | -€836 | -23.3% |
| Profit (loss) for the period | 9904 | €13,038 | €7,917 | -€5,121 | -39.3% |
| Profit (loss) for the period to be appropriated | 9905 | €13,038 | €7,917 | -€5,121 | -39.3% |
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 20 October 2026 via checked.be.