BORIS DIENST: 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.
BORIS DIENST
Largest movements
- Stocks and contracts +€8,957
up €8,957 (+358%), from €2,500 to €11,457
- Tangible fixed assets -€5,767
down €5,767 (-21.1%), from €27,359 to €21,592
of which Furniture and vehicles: -€8,992
- Cash +€1,766
up €1,766 (+30.5%), from €5,786 to €7,551
- Receivables within one year -€1,164
down €1,164 (-41.9%), from €2,775 to €1,611
of which Other amounts receivable: -€2,181
- Profit (loss) carried forward +€11,749
up €11,749 (+119%), from €9,867 to €21,616
- Debts after one year -€9,989
down €9,989 (-62.1%), from €16,080 to €6,091
- Trade debts +€1,925
up €1,925 (+1,046%), from €184 to €2,109
- Current portion of long-term debt +€698
up €698 (+14.6%), from €4,788 to €5,485
- Tax, wage and social debts -€590
down €590 (-23.6%), from €2,500 to €1,910
of which Remuneration and social security: -€2,050
- Depreciation +€3,016
up €3,016 (+49.4%), from €6,100 to €9,116
- Gross operating margin +€2,225
up €2,225 (+12.7%), from €17,534 to €19,759
- Taxes +€1,432
up €1,432 (+318%), from €450 to €1,882
- Staff costs +€384
new in 2025: €384
From the 2023 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.
Derived cash bridge
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €38,419 | €42,211 | +€3,792 | +9.9% |
| Fixed assets | 21/28 | €27,359 | €21,592 | -€5,767 | -21.1% |
| Tangible fixed assets | 22/27 | €27,359 | €21,592 | -€5,767 | -21.1% |
| Plant, machinery and equipment | 23 | €6,859 | €10,084 | +€3,225 | +47.0% |
| Furniture and vehicles | 24 | €20,500 | €11,508 | -€8,992 | -43.9% |
| Current assets | 29/58 | €11,061 | €20,620 | +€9,559 | +86.4% |
| Stocks and contracts in progress | 3 | €2,500 | €11,457 | +€8,957 | +358% |
| Stocks | 30/36 | €2,500 | €11,457 | +€8,957 | +358% |
| Amounts receivable within one year | 40/41 | €2,775 | €1,611 | -€1,164 | -41.9% |
| Trade receivables | 40 | - | €1,017 | +€1,017 | |
| Other amounts receivable | 41 | €2,775 | €594 | -€2,181 | -78.6% |
| Cash at bank and in hand | 54/58 | €5,786 | €7,551 | +€1,766 | +30.5% |
| Total equity and liabilities | 10/49 | €38,419 | €42,211 | +€3,792 | +9.9% |
| Equity | 10/15 | €14,867 | €26,616 | +€11,749 | +79.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Capital | 10 | €5,000 | - | -€5,000 | |
| Issued capital | 100 | €5,000 | - | -€5,000 | |
| Profit (loss) carried forward | 14 | €9,867 | €21,616 | +€11,749 | +119% |
| Amounts payable | 17/49 | €23,552 | €15,595 | -€7,957 | -33.8% |
| Amounts payable after more than one year | 17 | €16,080 | €6,091 | -€9,989 | -62.1% |
| Financial debts | 170/4 | €16,080 | €6,091 | -€9,989 | -62.1% |
| Amounts payable within one year | 42/48 | €7,472 | €9,504 | +€2,032 | +27.2% |
| Current portion of amounts payable after more than one year | 42 | €4,788 | €5,485 | +€698 | +14.6% |
| Trade debts | 44 | €184 | €2,109 | +€1,925 | +1,046% |
| Suppliers | 440/4 | €184 | €2,109 | +€1,925 | +1,046% |
| Taxes, remuneration and social security | 45 | €2,500 | €1,910 | -€590 | -23.6% |
| Taxes | 450/3 | €450 | €1,910 | +€1,460 | +324% |
| Remuneration and social security | 454/9 | €2,050 | - | -€2,050 | |
| Remuneration, social security and pensions | 62 | - | €384 | +€384 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,100 | €9,116 | +€3,016 | +49.4% |
| Other operating charges | 640/8 | €496 | €536 | +€40 | +8.0% |
| Gross operating margin | 9900 | €17,534 | €19,759 | +€2,225 | +12.7% |
| Operating profit (loss) | 9901 | €10,938 | €9,723 | -€1,215 | -11.1% |
| Financial charges | 65/66B | €621 | €641 | +€20 | +3.3% |
| Recurring financial charges | 65 | €621 | €641 | +€20 | +3.3% |
| Profit (loss) for the period before taxes | 9903 | €10,317 | €9,081 | -€1,236 | -12.0% |
| Income taxes | 67/77 | €450 | €1,882 | +€1,432 | +318% |
| Profit (loss) for the period | 9904 | €9,867 | €7,199 | -€2,668 | -27.0% |
| Profit (loss) for the period to be appropriated | 9905 | €9,867 | €7,199 | -€2,668 | -27.0% |
Source: filed annual accounts (NBB), financial years ended 31 March 2023 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.