BV BOIS: 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.
BV BOIS
Largest movements
- Receivables within one year -€10,466
down €10,466 (-94.2%), from €11,107 to €641
of which Trade receivables: -€8,968
- Deferred charges and accrued income +€4,174
up €4,174 (+2,447%), from €171 to €4,344
- Tangible fixed assets -€2,783
down €2,783 (-40.4%), from €6,895 to €4,112
of which Furniture and vehicles: -€2,974
- Cash +€1,196
up €1,196 (+5.8%), from €20,465 to €21,661
mainly Receivables within one year (+€10,466) and Depreciation (+€3,758)
- Profit (loss) carried forward -€7,242
down €7,242 (-44.5%), from €16,270 to €9,028
- Other debts -€794
down €794 (-9.9%), from €8,032 to €7,238
- Gross operating margin -€11,465
down €11,465, from €9,347 to -€2,117
- Depreciation -€1,535
down €1,535 (-29.0%), from €5,292 to €3,758
- Financial charges -€638
down €638 (-71.7%), from €889 to €252
- Taxes -€518
down €518 (-70.5%), from €736 to €217
- Other operating charges +€297
up €297 (+49.0%), from €606 to €904
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.
Derived cash bridge
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 | €38,638 | €30,758 | -€7,880 | -20.4% |
| Fixed assets | 21/28 | €6,895 | €4,112 | -€2,783 | -40.4% |
| Tangible fixed assets | 22/27 | €6,895 | €4,112 | -€2,783 | -40.4% |
| Plant, machinery and equipment | 23 | €813 | €1,004 | +€190 | +23.4% |
| Furniture and vehicles | 24 | €6,082 | €3,108 | -€2,974 | -48.9% |
| Current assets | 29/58 | €31,743 | €26,646 | -€5,096 | -16.1% |
| Amounts receivable within one year | 40/41 | €11,107 | €641 | -€10,466 | -94.2% |
| Trade receivables | 40 | €9,090 | €122 | -€8,968 | -98.7% |
| Other amounts receivable | 41 | €2,017 | €519 | -€1,499 | -74.3% |
| Cash at bank and in hand | 54/58 | €20,465 | €21,661 | +€1,196 | +5.8% |
| Deferred charges and accrued income | 490/1 | €171 | €4,344 | +€4,174 | +2,447% |
| Total equity and liabilities | 10/49 | €38,638 | €30,758 | -€7,880 | -20.4% |
| Equity | 10/15 | €27,270 | €20,028 | -€7,242 | -26.6% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €1,000 | €1,000 | = | 0.0% |
| Distributable reserves | 133 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,270 | €9,028 | -€7,242 | -44.5% |
| Amounts payable | 17/49 | €11,367 | €10,730 | -€637 | -5.6% |
| Amounts payable within one year | 42/48 | €10,114 | €9,477 | -€637 | -6.3% |
| Trade debts | 44 | €1,134 | €1,286 | +€152 | +13.4% |
| Suppliers | 440/4 | €1,134 | €1,286 | +€152 | +13.4% |
| Taxes, remuneration and social security | 45 | €947 | €953 | +€6 | +0.6% |
| Taxes | 450/3 | €947 | €953 | +€6 | +0.6% |
| Other amounts payable | 47/48 | €8,032 | €7,238 | -€794 | -9.9% |
| Accrued charges and deferred income | 492/3 | €1,253 | €1,253 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,292 | €3,758 | -€1,535 | -29.0% |
| Other operating charges | 640/8 | €606 | €904 | +€297 | +49.0% |
| Gross operating margin | 9900 | €9,347 | -€2,117 | -€11,465 | |
| Operating profit (loss) | 9901 | €3,449 | -€6,779 | -€10,227 | |
| Financial income | 75/76B | €32 | €5 | -€27 | -83.6% |
| Recurring financial income | 75 | €32 | €5 | -€27 | -83.6% |
| Financial charges | 65/66B | €889 | €252 | -€638 | -71.7% |
| Recurring financial charges | 65 | €889 | €252 | -€638 | -71.7% |
| Profit (loss) for the period before taxes | 9903 | €2,592 | -€7,025 | -€9,617 | |
| Income taxes | 67/77 | €736 | €217 | -€518 | -70.5% |
| Profit (loss) for the period | 9904 | €1,856 | -€7,242 | -€9,098 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,856 | -€7,242 | -€9,098 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.