BoisMaison: 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.
BoisMaison
Largest movements
- Cash +€81,161
up €81,161 (+181.3%), from €44,767 to €125,929
mainly Net result for the year (+€117,525) and Receivables within one year (+€33,441)
- Receivables within one year -€33,441
down €33,441 (-34.1%), from €98,012 to €64,571
- Intangible fixed assets -€25,000
down €25,000 (-28.6%), from €87,500 to €62,500
- Current investments -€23,349
down €23,349 (-38.0%), from €61,491 to €38,142
- Reserves +€265,813
new in 2025: €265,813
- Profit (loss) carried forward -€148,288
down €148,288 (-100.0%), from €148,288 to €0
- Other debts -€99,997
down €99,997 (-99.9%), from €100,077 to €80
- Tax, wage and social debts -€20,564
down €20,564 (-74.7%), from €27,514 to €6,950
- Financial income +€12,335
up €12,335 (+8150.2%), from €151 to €12,487
of which Non-recurring financial income: +€11,811
- Gross operating margin -€9,729
down €9,729 (-5.6%), from €175,043 to €165,314
- Other operating charges -€5,211
down €5,211 (-72.2%), from €7,216 to €2,006
- Taxes +€4,094
up €4,094 (+15.1%), from €27,112 to €31,206
- Financial charges -€2,304
down €2,304 (-64.5%), from €3,574 to €1,270
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 | €294,524 | €292,438 | -€2,085 | -0.7% |
| Fixed assets | 21/28 | €89,347 | €63,554 | -€25,793 | -28.9% |
| Intangible fixed assets | 21 | €87,500 | €62,500 | -€25,000 | -28.6% |
| Tangible fixed assets | 22/27 | €1,847 | €1,054 | -€793 | -43.0% |
| Furniture and vehicles | 24 | €1,847 | €1,054 | -€793 | -43.0% |
| Current assets | 29/58 | €205,177 | €228,885 | +€23,708 | +11.6% |
| Amounts receivable within one year | 40/41 | €98,012 | €64,571 | -€33,441 | -34.1% |
| Other amounts receivable | 41 | €98,012 | €64,571 | -€33,441 | -34.1% |
| Current investments | 50/53 | €61,491 | €38,142 | -€23,349 | -38.0% |
| Cash at bank and in hand | 54/58 | €44,767 | €125,929 | +€81,161 | +181.3% |
| Deferred charges and accrued income | 490/1 | €906 | €242 | -€664 | -73.2% |
| Total equity and liabilities | 10/49 | €294,524 | €292,438 | -€2,085 | -0.7% |
| Equity | 10/15 | €166,888 | €284,413 | +€117,525 | +70.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | - | €265,813 | +€265,813 | |
| Distributable reserves | 133 | - | €265,813 | +€265,813 | |
| Profit (loss) carried forward | 14 | €148,288 | €0 | -€148,288 | -100.0% |
| Amounts payable | 17/49 | €127,636 | €8,025 | -€119,611 | -93.7% |
| Amounts payable within one year | 42/48 | €127,636 | €8,025 | -€119,611 | -93.7% |
| Trade debts | 44 | €45 | €995 | +€950 | +2129.1% |
| Suppliers | 440/4 | €45 | €995 | +€950 | +2129.1% |
| Taxes, remuneration and social security | 45 | €27,514 | €6,950 | -€20,564 | -74.7% |
| Taxes | 450/3 | €27,514 | €6,950 | -€20,564 | -74.7% |
| Other amounts payable | 47/48 | €100,077 | €80 | -€99,997 | -99.9% |
| Non-recurring operating income | 76A | €2,257 | - | -€2,257 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,871 | €25,793 | -€78 | -0.3% |
| Other operating charges | 640/8 | €7,216 | €2,006 | -€5,211 | -72.2% |
| Non-recurring operating charges | 66A | - | €0 | = | |
| Gross operating margin | 9900 | €175,043 | €165,314 | -€9,729 | -5.6% |
| Operating profit (loss) | 9901 | €141,955 | €137,515 | -€4,440 | -3.1% |
| Financial income | 75/76B | €151 | €12,487 | +€12,335 | +8150.2% |
| Recurring financial income | 75 | €151 | €676 | +€524 | +346.4% |
| Non-recurring financial income | 76B | - | €11,811 | +€11,811 | |
| Financial charges | 65/66B | €3,574 | €1,270 | -€2,304 | -64.5% |
| Recurring financial charges | 65 | €3,574 | €1,270 | -€2,304 | -64.5% |
| Profit (loss) for the period before taxes | 9903 | €138,532 | €148,732 | +€10,199 | +7.4% |
| Income taxes | 67/77 | €27,112 | €31,206 | +€4,094 | +15.1% |
| Profit (loss) for the period | 9904 | €111,420 | €117,525 | +€6,105 | +5.5% |
| Profit (loss) for the period to be appropriated | 9905 | €111,420 | €117,525 | +€6,105 | +5.5% |
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 2 October 2026 via checked.be.