D W BOIS CONCEPT: what changed
D W BOIS CONCEPT
Largest movements
- Tangible fixed assets -€8,102
down €8,102 (-50.2%), from €16,125 to €8,023
- Cash -€1,210
down €1,210 (-32.7%), from €3,699 to €2,489
mainly Net result for the year (-€20,409) and Debts after one year (-€7,523)
- Receivables within one year +€519
up €519 (+4.5%), from €11,508 to €12,026
of which Trade receivables: +€1,832
- Other debts +€20,521
up €20,521 (+93.2%), from €22,018 to €42,538
- Profit (loss) carried forward -€20,409
down €20,409 (-87.8%), from -€23,253 to -€43,662
- Debts after one year -€7,523
down €7,523 (-51.4%), from €14,640 to €7,117
- Trade debts -€4,536
down €4,536 (-38.8%), from €11,677 to €7,141
- Current portion of long-term debt +€1,716
up €1,716 (+39.0%), from €4,402 to €6,118
- Gross operating margin +€27,256
up €27,256 (+71.1%), from -€38,350 to -€11,094
- Depreciation -€3,766
down €3,766 (-30.5%), from €12,358 to €8,592
- Financial income +€1,007
up €1,007, from €0 to €1,007
- Financial charges -€988
down €988 (-70.5%), from €1,402 to €414
- Taxes +€438
no longer reported in 2025 (was -€438)
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €32,008 | €23,252 | -€8,756 | -27.4% |
| Fixed assets | 21/28 | €16,125 | €8,023 | -€8,102 | -50.2% |
| Tangible fixed assets | 22/27 | €16,125 | €8,023 | -€8,102 | -50.2% |
| Furniture and vehicles | 24 | €16,125 | €8,023 | -€8,102 | -50.2% |
| Current assets | 29/58 | €15,883 | €15,229 | -€654 | -4.1% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Contracts in progress | 37 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €11,508 | €12,026 | +€519 | +4.5% |
| Trade receivables | 40 | €10,127 | €11,959 | +€1,832 | +18.1% |
| Other amounts receivable | 41 | €1,381 | €67 | -€1,313 | -95.1% |
| Cash at bank and in hand | 54/58 | €3,699 | €2,489 | -€1,210 | -32.7% |
| Deferred charges and accrued income | 490/1 | €676 | €714 | +€37 | +5.5% |
| Total equity and liabilities | 10/49 | €32,008 | €23,252 | -€8,756 | -27.4% |
| Equity | 10/15 | -€21,253 | -€41,662 | -€20,409 | -96.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€23,253 | -€43,662 | -€20,409 | -87.8% |
| Amounts payable | 17/49 | €53,261 | €64,914 | +€11,652 | +21.9% |
| Amounts payable after more than one year | 17 | €14,640 | €7,117 | -€7,523 | -51.4% |
| Financial debts | 170/4 | €14,640 | €7,117 | -€7,523 | -51.4% |
| Amounts payable within one year | 42/48 | €38,621 | €57,797 | +€19,175 | +49.6% |
| Current portion of amounts payable after more than one year | 42 | €4,402 | €6,118 | +€1,716 | +39.0% |
| Trade debts | 44 | €11,677 | €7,141 | -€4,536 | -38.8% |
| Suppliers | 440/4 | €11,677 | €7,141 | -€4,536 | -38.8% |
| Taxes, remuneration and social security | 45 | €525 | €2,000 | +€1,475 | +281% |
| Taxes | 450/3 | €525 | - | -€525 | |
| Remuneration and social security | 454/9 | - | €2,000 | +€2,000 | |
| Other amounts payable | 47/48 | €22,018 | €42,538 | +€20,521 | +93.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,358 | €8,592 | -€3,766 | -30.5% |
| Other operating charges | 640/8 | €979 | €1,316 | +€336 | +34.3% |
| Non-recurring operating charges | 66A | €3,999 | - | -€3,999 | |
| Gross operating margin | 9900 | -€38,350 | -€11,094 | +€27,256 | +71.1% |
| Operating profit (loss) | 9901 | -€55,686 | -€21,001 | +€34,684 | +62.3% |
| Financial income | 75/76B | €0 | €1,007 | +€1,007 | |
| Recurring financial income | 75 | €0 | €1,007 | +€1,007 | |
| Financial charges | 65/66B | €1,402 | €414 | -€988 | -70.5% |
| Recurring financial charges | 65 | €1,402 | €414 | -€988 | -70.5% |
| Profit (loss) for the period before taxes | 9903 | -€57,088 | -€20,409 | +€36,679 | +64.3% |
| Income taxes | 67/77 | -€438 | - | +€438 | |
| Profit (loss) for the period | 9904 | -€56,649 | -€20,409 | +€36,241 | +64.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€56,649 | -€20,409 | +€36,241 | +64.0% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.