BOISBATIM: 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.
BOISBATIM
Largest movements
- Cash -€4,307
down €4,307 (-65.0%), from €6,628 to €2,321
mainly Trade debts (-€12,540) and Contributions, distributions and other (-€10,000)
- Stocks and contracts -€2,254
down €2,254 (-60.1%), from €3,750 to €1,496
- Trade debts -€12,540
down €12,540 (-29.9%), from €41,870 to €29,330
- Other debts +€6,873
new in 2024: €6,873
- Accrued charges and deferred income +€2,805
new in 2024: €2,805
- Current portion of long-term debt -€2,501
no longer reported in 2024 (was €2,501)
- Short-term financial debts -€1,446
no longer reported in 2024 (was €1,446)
- Purchases and services -€30,669
down €30,669 (-8.6%), from €356,565 to €325,895
- Turnover -€19,345
down €19,345 (-5.3%), from €364,104 to €344,759
- Depreciation -€4,075
down €4,075 (-97.8%), from €4,165 to €90
- Gross operating margin +€3,885
up €3,885 (+17.8%), from €21,773 to €25,658
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €86,524 | €79,568 | -€6,956 | -8.0% |
| Fixed assets | 21/28 | €164 | €74 | -€90 | -54.7% |
| Tangible fixed assets | 22/27 | €90 | - | -€90 | |
| Furniture and vehicles | 24 | €90 | - | -€90 | |
| Financial fixed assets | 28 | €74 | €74 | = | 0.0% |
| Current assets | 29/58 | €86,360 | €79,494 | -€6,866 | -8.0% |
| Stocks and contracts in progress | 3 | €3,750 | €1,496 | -€2,254 | -60.1% |
| Stocks | 30/36 | €3,750 | €1,496 | -€2,254 | -60.1% |
| Amounts receivable within one year | 40/41 | €73,668 | €73,463 | -€204 | -0.3% |
| Trade receivables | 40 | €25,963 | €49,798 | +€23,834 | +91.8% |
| Other amounts receivable | 41 | €47,704 | €23,666 | -€24,039 | -50.4% |
| Cash at bank and in hand | 54/58 | €6,628 | €2,321 | -€4,307 | -65.0% |
| Deferred charges and accrued income | 490/1 | €2,314 | €2,214 | -€100 | -4.3% |
| Total equity and liabilities | 10/49 | €86,524 | €79,568 | -€6,956 | -8.0% |
| Equity | 10/15 | €36,922 | €37,783 | +€861 | +2.3% |
| Contributions | 10/11 | €18,461 | €18,461 | = | 0.0% |
| Reserves | 13 | €16,159 | €16,159 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €10,300 | €10,300 | = | 0.0% |
| Distributable reserves | 133 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,302 | €3,163 | +€861 | +37.4% |
| Amounts payable | 17/49 | €49,602 | €41,786 | -€7,817 | -15.8% |
| Amounts payable within one year | 42/48 | €49,602 | €38,981 | -€10,621 | -21.4% |
| Current portion of amounts payable after more than one year | 42 | €2,501 | - | -€2,501 | |
| Financial debts | 43 | €1,446 | - | -€1,446 | |
| Credit institutions | 430/8 | €1,446 | - | -€1,446 | |
| Trade debts | 44 | €41,870 | €29,330 | -€12,540 | -29.9% |
| Suppliers | 440/4 | €41,870 | €29,330 | -€12,540 | -29.9% |
| Taxes, remuneration and social security | 45 | €3,786 | €2,778 | -€1,009 | -26.6% |
| Taxes | 450/3 | €2,354 | €2,389 | +€36 | +1.5% |
| Remuneration and social security | 454/9 | €1,433 | €388 | -€1,044 | -72.9% |
| Other amounts payable | 47/48 | - | €6,873 | +€6,873 | |
| Accrued charges and deferred income | 492/3 | - | €2,805 | +€2,805 | |
| Turnover | 70 | €364,104 | €344,759 | -€19,345 | -5.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €356,565 | €325,895 | -€30,669 | -8.6% |
| Remuneration, social security and pensions | 62 | €12,131 | €9,282 | -€2,849 | -23.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,165 | €90 | -€4,075 | -97.8% |
| Other operating charges | 640/8 | €4,115 | €1,758 | -€2,357 | -57.3% |
| Gross operating margin | 9900 | €21,773 | €25,658 | +€3,885 | +17.8% |
| Operating profit (loss) | 9901 | €1,362 | €14,528 | +€13,166 | +967% |
| Financial income | 75/76B | €856 | €0 | -€856 | -100% |
| Recurring financial income | 75 | €856 | €0 | -€856 | -100% |
| Financial charges | 65/66B | €1,236 | €2,957 | +€1,721 | +139% |
| Recurring financial charges | 65 | €1,236 | €2,957 | +€1,721 | +139% |
| Profit (loss) for the period before taxes | 9903 | €983 | €11,572 | +€10,589 | +1,078% |
| Income taxes | 67/77 | €675 | €711 | +€36 | +5.3% |
| Profit (loss) for the period | 9904 | €308 | €10,861 | +€10,553 | +3,431% |
| Profit (loss) for the period to be appropriated | 9905 | €308 | €10,861 | +€10,553 | +3,431% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.