BOIS VERT: what changed
Two fiscal 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 VERT
Largest movements
- Cash -€21,825
down €21,825 (-35.2%), from €61,916 to €40,091
mainly Net result for the year (-€29,735) and Tax, wage and social debts (-€18,386)
- Tangible fixed assets -€12,075
down €12,075 (-41.2%), from €29,326 to €17,251
of which Plant, machinery and equipment: -€7,874
- Receivables within one year -€8,358
down €8,358 (-51.9%), from €16,098 to €7,739
of which Trade receivables: -€10,122
- Deferred charges and accrued income -€5,852
no longer reported in 2025 (was €5,852)
- Financial fixed assets -€5,570
down €5,570 (-95.0%), from €5,865 to €295
- Profit (loss) carried forward -€29,735
down €29,735 (-74.0%), from €40,158 to €10,422
- Tax, wage and social debts -€18,386
down €18,386 (-77.7%), from €23,656 to €5,270
of which Remuneration and social security: -€11,800
- Trade debts -€12,792
no longer reported in 2025 (was €12,792)
- Accrued charges and deferred income +€7,000
new in 2025: €7,000
- Other debts +€3,031
up €3,031 (+14.3%), from €21,152 to €24,183
- Gross operating margin -€93,479
down €93,479 (-85.3%), from €109,560 to €16,081
- Staff costs -€47,789
down €47,789 (-60.5%), from €79,031 to €31,242
- Depreciation -€12,119
down €12,119 (-46.4%), from €26,122 to €14,004
- Other operating charges -€4,995
down €4,995 (-93.4%), from €5,346 to €351
- Taxes -€1,207
no longer reported in 2025 (was €1,207)
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.
Cash bridge derived
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 | €144,056 | €90,376 | -€53,680 | -37.3% |
| Fixed assets | 21/28 | €35,191 | €17,546 | -€17,645 | -50.1% |
| Tangible fixed assets | 22/27 | €29,326 | €17,251 | -€12,075 | -41.2% |
| Land and buildings | 22 | €6,915 | €5,091 | -€1,824 | -26.4% |
| Plant, machinery and equipment | 23 | €19,299 | €11,425 | -€7,874 | -40.8% |
| Furniture and vehicles | 24 | €3,111 | €734 | -€2,377 | -76.4% |
| Financial fixed assets | 28 | €5,865 | €295 | -€5,570 | -95.0% |
| Current assets | 29/58 | €108,865 | €72,830 | -€36,036 | -33.1% |
| Stocks and contracts in progress | 3 | €25,000 | €25,000 | = | 0.0% |
| Contracts in progress | 37 | €25,000 | €25,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €16,098 | €7,739 | -€8,358 | -51.9% |
| Trade receivables | 40 | €13,552 | €3,430 | -€10,122 | -74.7% |
| Other amounts receivable | 41 | €2,545 | €4,309 | +€1,764 | +69.3% |
| Cash at bank and in hand | 54/58 | €61,916 | €40,091 | -€21,825 | -35.2% |
| Deferred charges and accrued income | 490/1 | €5,852 | - | -€5,852 | |
| Total equity and liabilities | 10/49 | €144,056 | €90,376 | -€53,680 | -37.3% |
| Equity | 10/15 | €83,658 | €53,922 | -€29,735 | -35.5% |
| Contributions | 10/11 | €43,500 | €43,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €40,158 | €10,422 | -€29,735 | -74.0% |
| Amounts payable | 17/49 | €60,398 | €36,453 | -€23,945 | -39.6% |
| Amounts payable within one year | 42/48 | €60,398 | €29,453 | -€30,945 | -51.2% |
| Current portion of amounts payable after more than one year | 42 | €2,798 | - | -€2,798 | |
| Trade debts | 44 | €12,792 | - | -€12,792 | |
| Suppliers | 440/4 | €12,792 | - | -€12,792 | |
| Taxes, remuneration and social security | 45 | €23,656 | €5,270 | -€18,386 | -77.7% |
| Taxes | 450/3 | €8,732 | €2,146 | -€6,586 | -75.4% |
| Remuneration and social security | 454/9 | €14,924 | €3,124 | -€11,800 | -79.1% |
| Other amounts payable | 47/48 | €21,152 | €24,183 | +€3,031 | +14.3% |
| Accrued charges and deferred income | 492/3 | - | €7,000 | +€7,000 | |
| Remuneration, social security and pensions | 62 | €79,031 | €31,242 | -€47,789 | -60.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,122 | €14,004 | -€12,119 | -46.4% |
| Other operating charges | 640/8 | €5,346 | €351 | -€4,995 | -93.4% |
| Gross operating margin | 9900 | €109,560 | €16,081 | -€93,479 | -85.3% |
| Operating profit (loss) | 9901 | -€939 | -€29,516 | -€28,577 | -3042.8% |
| Financial income | 75/76B | - | €287 | +€287 | |
| Recurring financial income | 75 | - | €287 | +€287 | |
| Financial charges | 65/66B | €339 | €507 | +€167 | +49.2% |
| Recurring financial charges | 65 | €339 | €507 | +€167 | +49.2% |
| Profit (loss) for the period before taxes | 9903 | -€1,279 | -€29,735 | -€28,457 | -2225.5% |
| Income taxes | 67/77 | €1,207 | - | -€1,207 | |
| Profit (loss) for the period | 9904 | -€2,486 | -€29,735 | -€27,250 | -1096.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,486 | -€29,735 | -€27,250 | -1096.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.