BOIS & TECHNIQUE CONSTRUCT: 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 & TECHNIQUE CONSTRUCT
Largest movements
- Receivables within one year +€11,563
up €11,563 (+80.6%), from €14,341 to €25,904
of which Trade receivables: +€12,882
- Tangible fixed assets -€9,558
down €9,558 (-9.1%), from €105,060 to €95,502
- Cash -€4,962
down €4,962 (-21.7%), from €22,884 to €17,922
mainly Receivables within one year (-€11,563) and Debts after one year (-€9,623)
- Debts after one year -€9,623
down €9,623 (-36.1%), from €26,687 to €17,064
- Other debts +€8,678
up €8,678 (+111%), from €7,817 to €16,495
- Reserves -€5,000
down €5,000 (-10.2%), from €49,201 to €44,201
of which Distributable reserves: -€5,000
- Tax, wage and social debts +€2,053
new in 2025: €2,053
- Gross operating margin +€2,408
up €2,408 (+10.8%), from €22,388 to €24,796
- Write-downs +€2,278
new in 2025: €2,278
- Other operating charges +€2,000
up €2,000 (+132%), from €1,518 to €3,518
- Taxes +€1,578
new in 2025: €1,578
- Depreciation +€486
up €486 (+4.7%), from €10,256 to €10,742
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 | €149,252 | €145,448 | -€3,804 | -2.5% |
| Fixed assets | 21/28 | €105,210 | €95,652 | -€9,558 | -9.1% |
| Tangible fixed assets | 22/27 | €105,060 | €95,502 | -€9,558 | -9.1% |
| Land and buildings | 22 | €89,504 | €85,450 | -€4,054 | -4.5% |
| Plant, machinery and equipment | 23 | €13,515 | €9,080 | -€4,435 | -32.8% |
| Furniture and vehicles | 24 | €2,041 | €972 | -€1,069 | -52.4% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €44,042 | €49,796 | +€5,754 | +13.1% |
| Stocks and contracts in progress | 3 | €6,641 | €5,790 | -€851 | -12.8% |
| Stocks | 30/36 | €6,641 | €5,790 | -€851 | -12.8% |
| Amounts receivable within one year | 40/41 | €14,341 | €25,904 | +€11,563 | +80.6% |
| Trade receivables | 40 | €9,710 | €22,592 | +€12,882 | +133% |
| Other amounts receivable | 41 | €4,631 | €3,312 | -€1,319 | -28.5% |
| Cash at bank and in hand | 54/58 | €22,884 | €17,922 | -€4,962 | -21.7% |
| Deferred charges and accrued income | 490/1 | €176 | €180 | +€4 | +2.3% |
| Total equity and liabilities | 10/49 | €149,252 | €145,448 | -€3,804 | -2.5% |
| Equity | 10/15 | €104,028 | €99,059 | -€4,969 | -4.8% |
| Contributions | 10/11 | €14,254 | €14,254 | = | 0.0% |
| Reserves | 13 | €49,201 | €44,201 | -€5,000 | -10.2% |
| Tax-exempt reserves | 132 | €14,841 | €14,841 | = | 0.0% |
| Distributable reserves | 133 | €34,360 | €29,360 | -€5,000 | -14.6% |
| Profit (loss) carried forward | 14 | €40,573 | €40,604 | +€31 | +0.1% |
| Amounts payable | 17/49 | €45,224 | €46,389 | +€1,165 | +2.6% |
| Amounts payable after more than one year | 17 | €26,687 | €17,064 | -€9,623 | -36.1% |
| Financial debts | 170/4 | €26,687 | €17,064 | -€9,623 | -36.1% |
| Amounts payable within one year | 42/48 | €18,537 | €29,325 | +€10,788 | +58.2% |
| Current portion of amounts payable after more than one year | 42 | €9,188 | €9,624 | +€436 | +4.7% |
| Trade debts | 44 | €1,532 | €1,153 | -€379 | -24.7% |
| Suppliers | 440/4 | €1,532 | €1,153 | -€379 | -24.7% |
| Taxes, remuneration and social security | 45 | - | €2,053 | +€2,053 | |
| Taxes | 450/3 | - | €2,053 | +€2,053 | |
| Other amounts payable | 47/48 | €7,817 | €16,495 | +€8,678 | +111% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,256 | €10,742 | +€486 | +4.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €2,278 | +€2,278 | |
| Other operating charges | 640/8 | €1,518 | €3,518 | +€2,000 | +132% |
| Gross operating margin | 9900 | €22,388 | €24,796 | +€2,408 | +10.8% |
| Operating profit (loss) | 9901 | €10,614 | €8,258 | -€2,356 | -22.2% |
| Financial income | 75/76B | €56 | - | -€56 | |
| Recurring financial income | 75 | €56 | - | -€56 | |
| Financial charges | 65/66B | €2,515 | €2,149 | -€366 | -14.6% |
| Recurring financial charges | 65 | €2,515 | €2,149 | -€366 | -14.6% |
| Profit (loss) for the period before taxes | 9903 | €8,155 | €6,109 | -€2,046 | -25.1% |
| Income taxes | 67/77 | - | €1,578 | +€1,578 | |
| Profit (loss) for the period | 9904 | €8,155 | €4,531 | -€3,624 | -44.4% |
| Profit (loss) for the period to be appropriated | 9905 | €8,155 | €4,531 | -€3,624 | -44.4% |
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 15 October 2026 via checked.be.