BORIS SERVICES: 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.
BORIS SERVICES
Largest movements
- Tangible fixed assets +€9,671
up €9,671 (+422.4%), from €2,290 to €11,960
of which Furniture and vehicles: +€8,218
- Cash +€4,207
up €4,207 (+10.5%), from €40,010 to €44,217
mainly Net result for the year (+€17,206) and Current portion of long-term debt (+€8,767)
- Receivables within one year -€3,492
down €3,492 (-18.8%), from €18,607 to €15,115
of which Other amounts receivable: -€2,302
- Profit (loss) carried forward +€17,206
up €17,206 (+211.7%), from €8,126 to €25,333
- Other debts -€12,793
down €12,793 (-28.6%), from €44,771 to €31,979
- Current portion of long-term debt +€8,767
new in 2025: €8,767
- Tax, wage and social debts -€3,852
down €3,852 (-47.4%), from €8,127 to €4,275
of which Taxes: -€6,000
- Advances received +€1,563
new in 2025: €1,563
- Gross operating margin +€10,895
up €10,895 (+22.2%), from €49,066 to €59,961
- Taxes +€3,518
up €3,518 (+177.0%), from €1,987 to €5,506
- Staff costs +€3,441
up €3,441 (+12.3%), from €28,060 to €31,501
- Depreciation +€1,452
up €1,452 (+61.2%), from €2,370 to €3,821
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 | €63,025 | €74,072 | +€11,048 | +17.5% |
| Fixed assets | 21/28 | €2,290 | €11,960 | +€9,671 | +422.4% |
| Tangible fixed assets | 22/27 | €2,290 | €11,960 | +€9,671 | +422.4% |
| Plant, machinery and equipment | 23 | €286 | €1,739 | +€1,453 | +507.7% |
| Furniture and vehicles | 24 | €2,003 | €10,221 | +€8,218 | +410.2% |
| Current assets | 29/58 | €60,735 | €62,112 | +€1,377 | +2.3% |
| Stocks and contracts in progress | 3 | €2,118 | €2,780 | +€662 | +31.3% |
| Stocks | 30/36 | €2,118 | €2,780 | +€662 | +31.3% |
| Amounts receivable within one year | 40/41 | €18,607 | €15,115 | -€3,492 | -18.8% |
| Trade receivables | 40 | €4,682 | €3,492 | -€1,190 | -25.4% |
| Other amounts receivable | 41 | €13,924 | €11,622 | -€2,302 | -16.5% |
| Cash at bank and in hand | 54/58 | €40,010 | €44,217 | +€4,207 | +10.5% |
| Total equity and liabilities | 10/49 | €63,025 | €74,072 | +€11,048 | +17.5% |
| Equity | 10/15 | €10,126 | €27,333 | +€17,206 | +169.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Outside capital | 11 | €2,000 | - | -€2,000 | |
| Share premium | 1100/10 | €2,000 | - | -€2,000 | |
| Profit (loss) carried forward | 14 | €8,126 | €25,333 | +€17,206 | +211.7% |
| Amounts payable | 17/49 | €52,898 | €46,739 | -€6,159 | -11.6% |
| Amounts payable within one year | 42/48 | €52,898 | €46,585 | -€6,314 | -11.9% |
| Current portion of amounts payable after more than one year | 42 | - | €8,767 | +€8,767 | |
| Advances received on contracts in progress | 46 | - | €1,563 | +€1,563 | |
| Taxes, remuneration and social security | 45 | €8,127 | €4,275 | -€3,852 | -47.4% |
| Taxes | 450/3 | €6,000 | €0 | -€6,000 | -100.0% |
| Remuneration and social security | 454/9 | €2,127 | €4,275 | +€2,148 | +101.0% |
| Other amounts payable | 47/48 | €44,771 | €31,979 | -€12,793 | -28.6% |
| Accrued charges and deferred income | 492/3 | - | €155 | +€155 | |
| Remuneration, social security and pensions | 62 | €28,060 | €31,501 | +€3,441 | +12.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,370 | €3,821 | +€1,452 | +61.2% |
| Other operating charges | 640/8 | €750 | €1,276 | +€525 | +70.0% |
| Gross operating margin | 9900 | €49,066 | €59,961 | +€10,895 | +22.2% |
| Operating profit (loss) | 9901 | €17,886 | €23,363 | +€5,477 | +30.6% |
| Financial income | 75/76B | €16 | €4 | -€12 | -73.3% |
| Recurring financial income | 75 | €16 | €4 | -€12 | -73.3% |
| Financial charges | 65/66B | €126 | €655 | +€529 | +421.4% |
| Recurring financial charges | 65 | €126 | €655 | +€529 | +421.4% |
| Profit (loss) for the period before taxes | 9903 | €17,777 | €22,712 | +€4,936 | +27.8% |
| Income taxes | 67/77 | €1,987 | €5,506 | +€3,518 | +177.0% |
| Profit (loss) for the period | 9904 | €15,789 | €17,206 | +€1,417 | +9.0% |
| Profit (loss) for the period to be appropriated | 9905 | €15,789 | €17,206 | +€1,417 | +9.0% |
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 7 October 2026 via checked.be.