BOLIS CONSTRUCT: 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.
BOLIS CONSTRUCT
Largest movements
- Stocks and contracts -€83,970
down €83,970 (-77.1%), from €108,950 to €24,980
of which Contracts in progress: -€62,185
- Receivables within one year +€72,797
up €72,797 (+372.6%), from €19,538 to €92,335
of which Trade receivables: +€63,784
- Tangible fixed assets -€8,254
down €8,254 (-41.9%), from €19,711 to €11,457
of which Furniture and vehicles: -€6,937
- Cash +€2,458
new in 2025: €2,458
mainly Stocks and contracts (+€83,970) and Net result for the year (+€17,768)
- Deferred charges and accrued income +€2,237
up €2,237 (+29.1%), from €7,681 to €9,918
- Short-term financial debts -€22,960
down €22,960 (-54.7%), from €41,986 to €19,026
of which Other loans: -€41,986
- Other debts -€20,422
no longer reported in 2025 (was €20,422)
- Profit (loss) carried forward +€17,768
up €17,768 (+1153.5%), from €1,540 to €19,308
- Debts after one year -€10,941
down €10,941 (-56.9%), from €19,229 to €8,288
- Trade debts +€10,185
up €10,185 (+263.1%), from €3,872 to €14,057
- Gross operating margin +€34,837
up €34,837 (+45.2%), from €77,029 to €111,866
- Staff costs +€10,642
up €10,642 (+17.6%), from €60,390 to €71,032
- Taxes +€5,630
up €5,630 (+265.9%), from €2,117 to €7,747
- Financial charges +€3,441
up €3,441 (+149.3%), from €2,305 to €5,746
- Depreciation -€1,936
down €1,936 (-27.0%), from €7,160 to €5,224
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 | €155,879 | €141,148 | -€14,731 | -9.5% |
| Fixed assets | 21/28 | €19,711 | €11,457 | -€8,254 | -41.9% |
| Tangible fixed assets | 22/27 | €19,711 | €11,457 | -€8,254 | -41.9% |
| Plant, machinery and equipment | 23 | €3,640 | €2,323 | -€1,316 | -36.2% |
| Furniture and vehicles | 24 | €16,071 | €9,134 | -€6,937 | -43.2% |
| Current assets | 29/58 | €136,169 | €129,691 | -€6,477 | -4.8% |
| Stocks and contracts in progress | 3 | €108,950 | €24,980 | -€83,970 | -77.1% |
| Stocks | 30/36 | €34,412 | €12,627 | -€21,785 | -63.3% |
| Contracts in progress | 37 | €74,538 | €12,353 | -€62,185 | -83.4% |
| Amounts receivable within one year | 40/41 | €19,538 | €92,335 | +€72,797 | +372.6% |
| Trade receivables | 40 | €12,764 | €76,548 | +€63,784 | +499.7% |
| Other amounts receivable | 41 | €6,773 | €15,787 | +€9,013 | +133.1% |
| Cash at bank and in hand | 54/58 | - | €2,458 | +€2,458 | |
| Deferred charges and accrued income | 490/1 | €7,681 | €9,918 | +€2,237 | +29.1% |
| Total equity and liabilities | 10/49 | €155,879 | €141,148 | -€14,731 | -9.5% |
| Equity | 10/15 | €45,117 | €62,885 | +€17,768 | +39.4% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Reserves | 13 | €36,577 | €36,577 | = | 0.0% |
| Distributable reserves | 133 | €36,577 | €36,577 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,540 | €19,308 | +€17,768 | +1153.5% |
| Amounts payable | 17/49 | €110,762 | €78,263 | -€32,499 | -29.3% |
| Amounts payable after more than one year | 17 | €19,229 | €8,288 | -€10,941 | -56.9% |
| Financial debts | 170/4 | €19,229 | €8,288 | -€10,941 | -56.9% |
| Amounts payable within one year | 42/48 | €91,533 | €69,975 | -€21,558 | -23.6% |
| Current portion of amounts payable after more than one year | 42 | €10,319 | €10,941 | +€621 | +6.0% |
| Financial debts | 43 | €41,986 | €19,026 | -€22,960 | -54.7% |
| Credit institutions | 430/8 | - | €19,026 | +€19,026 | |
| Other loans | 439 | €41,986 | - | -€41,986 | |
| Trade debts | 44 | €3,872 | €14,057 | +€10,185 | +263.1% |
| Suppliers | 440/4 | €3,872 | €14,057 | +€10,185 | +263.1% |
| Advances received on contracts in progress | 46 | - | €3,000 | +€3,000 | |
| Taxes, remuneration and social security | 45 | €14,934 | €22,952 | +€8,018 | +53.7% |
| Taxes | 450/3 | €7,654 | €9,230 | +€1,576 | +20.6% |
| Remuneration and social security | 454/9 | €7,280 | €13,722 | +€6,442 | +88.5% |
| Other amounts payable | 47/48 | €20,422 | - | -€20,422 | |
| Remuneration, social security and pensions | 62 | €60,390 | €71,032 | +€10,642 | +17.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,160 | €5,224 | -€1,936 | -27.0% |
| Other operating charges | 640/8 | €3,516 | €1,678 | -€1,838 | -52.3% |
| Non-recurring operating charges | 66A | - | €2,947 | +€2,947 | |
| Gross operating margin | 9900 | €77,029 | €111,866 | +€34,837 | +45.2% |
| Operating profit (loss) | 9901 | €5,962 | €30,985 | +€25,023 | +419.7% |
| Financial income | 75/76B | €0 | €276 | +€276 | +1378650.0% |
| Recurring financial income | 75 | €0 | €276 | +€276 | +1378650.0% |
| Financial charges | 65/66B | €2,305 | €5,746 | +€3,441 | +149.3% |
| Recurring financial charges | 65 | €2,305 | €5,746 | +€3,441 | +149.3% |
| Profit (loss) for the period before taxes | 9903 | €3,657 | €25,515 | +€21,857 | +597.6% |
| Income taxes | 67/77 | €2,117 | €7,747 | +€5,630 | +265.9% |
| Profit (loss) for the period | 9904 | €1,540 | €17,768 | +€16,228 | +1053.5% |
| Profit (loss) for the period to be appropriated | 9905 | €1,540 | €17,768 | +€16,228 | +1053.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.