BOISDECAST: 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.
BOISDECAST
Largest movements
- Receivables within one year -€18,277
down €18,277 (-61.8%), from €29,579 to €11,302
of which Trade receivables: -€21,382
- Cash +€14,010
up €14,010 (+42.7%), from €32,846 to €46,857
mainly Receivables within one year (+€18,277) and Depreciation (+€13,942)
- Tangible fixed assets -€12,458
down €12,458 (-26.1%), from €47,749 to €35,292
of which Furniture and vehicles: -€12,276
- Deferred charges and accrued income +€4,801
up €4,801 (+13.7%), from €35,000 to €39,801
- Other debts -€10,739
down €10,739 (-100%), from €10,739 to €0
- Debts after one year -€6,005
down €6,005 (-28.4%), from €21,149 to €15,144
- Trade debts -€5,206
down €5,206 (-26.1%), from €19,952 to €14,747
- Advances received +€5,156
up €5,156 (+14.0%), from €36,765 to €41,921
- Profit (loss) carried forward +€4,870
up €4,870 (+10.0%), from €48,522 to €53,392
- Gross operating margin +€4,213
up €4,213 (+26.3%), from €16,025 to €20,238
- Depreciation +€2,516
up €2,516 (+22.0%), from €11,426 to €13,942
- Taxes +€219
no longer reported in 2024 (was -€219)
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 | €145,225 | €133,301 | -€11,924 | -8.2% |
| Fixed assets | 21/28 | €47,799 | €35,342 | -€12,458 | -26.1% |
| Tangible fixed assets | 22/27 | €47,749 | €35,292 | -€12,458 | -26.1% |
| Plant, machinery and equipment | 23 | €1,703 | €1,521 | -€182 | -10.7% |
| Furniture and vehicles | 24 | €46,047 | €33,771 | -€12,276 | -26.7% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €97,425 | €97,959 | +€534 | +0.5% |
| Amounts receivable within one year | 40/41 | €29,579 | €11,302 | -€18,277 | -61.8% |
| Trade receivables | 40 | €21,382 | €0 | -€21,382 | -100% |
| Other amounts receivable | 41 | €8,197 | €11,302 | +€3,105 | +37.9% |
| Cash at bank and in hand | 54/58 | €32,846 | €46,857 | +€14,010 | +42.7% |
| Deferred charges and accrued income | 490/1 | €35,000 | €39,801 | +€4,801 | +13.7% |
| Total equity and liabilities | 10/49 | €145,225 | €133,301 | -€11,924 | -8.2% |
| Equity | 10/15 | €56,619 | €61,489 | +€4,870 | +8.6% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €1,900 | €1,900 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,900 | €1,900 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,900 | €1,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | €48,522 | €53,392 | +€4,870 | +10.0% |
| Amounts payable | 17/49 | €88,605 | €71,812 | -€16,794 | -19.0% |
| Amounts payable after more than one year | 17 | €21,149 | €15,144 | -€6,005 | -28.4% |
| Financial debts | 170/4 | €21,149 | €15,144 | -€6,005 | -28.4% |
| Amounts payable within one year | 42/48 | €67,457 | €56,668 | -€10,789 | -16.0% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €19,952 | €14,747 | -€5,206 | -26.1% |
| Suppliers | 440/4 | €19,952 | €14,747 | -€5,206 | -26.1% |
| Advances received on contracts in progress | 46 | €36,765 | €41,921 | +€5,156 | +14.0% |
| Taxes, remuneration and social security | 45 | - | €0 | = | |
| Taxes | 450/3 | - | €0 | = | |
| Other amounts payable | 47/48 | €10,739 | €0 | -€10,739 | -100% |
| Remuneration, social security and pensions | 62 | €226 | €87 | -€139 | -61.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,426 | €13,942 | +€2,516 | +22.0% |
| Other operating charges | 640/8 | €285 | €431 | +€146 | +51.1% |
| Gross operating margin | 9900 | €16,025 | €20,238 | +€4,213 | +26.3% |
| Operating profit (loss) | 9901 | €4,088 | €5,778 | +€1,690 | +41.3% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €979 | €904 | -€75 | -7.7% |
| Recurring financial charges | 65 | €979 | €904 | -€75 | -7.7% |
| Profit (loss) for the period before taxes | 9903 | €3,109 | €4,875 | +€1,765 | +56.8% |
| Income taxes | 67/77 | -€219 | - | +€219 | |
| Profit (loss) for the period | 9904 | €3,329 | €4,875 | +€1,546 | +46.5% |
| Profit (loss) for the period to be appropriated | 9905 | €3,329 | €4,875 | +€1,546 | +46.5% |
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 17 October 2026 via checked.be.