DH BOIS: what changed
DH BOIS
Largest movements
- Deferred charges and accrued income -€41,913
down €41,913 (-83.9%), from €49,927 to €8,014
- Tangible fixed assets +€37,992
up €37,992 (+188%), from €20,212 to €58,205
of which Furniture and vehicles: +€31,661
- Receivables within one year -€32,285
down €32,285 (-95.9%), from €33,649 to €1,364
of which Trade receivables: -€18,438
- Cash +€24,572
up €24,572 (+120%), from €20,513 to €45,086
mainly Deferred charges and accrued income (+€41,913) and Receivables within one year (+€32,285)
- Trade debts -€51,459
down €51,459 (-87.5%), from €58,843 to €7,384
- Profit (loss) carried forward +€24,698
up €24,698 (+153%), from €16,143 to €40,840
- Debts after one year +€23,819
up €23,819 (+232%), from €10,277 to €34,096
- Other debts -€11,392
down €11,392 (-61.7%), from €18,462 to €7,070
- Current portion of long-term debt +€9,322
up €9,322 (+164%), from €5,695 to €15,017
- Staff costs +€35,033
up €35,033 (+628%), from €5,575 to €40,608
- Gross operating margin +€28,777
up €28,777 (+44.8%), from €64,291 to €93,068
- Depreciation +€7,262
up €7,262 (+52.5%), from €13,823 to €21,086
- Taxes -€4,868
down €4,868 (-54.5%), from €8,933 to €4,065
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 | €124,998 | €114,420 | -€10,578 | -8.5% |
| Fixed assets | 21/28 | €20,909 | €59,957 | +€39,048 | +187% |
| Intangible fixed assets | 21 | €671 | €527 | -€144 | -21.5% |
| Tangible fixed assets | 22/27 | €20,212 | €58,205 | +€37,992 | +188% |
| Plant, machinery and equipment | 23 | €5,403 | €11,734 | +€6,331 | +117% |
| Furniture and vehicles | 24 | €14,809 | €46,470 | +€31,661 | +214% |
| Financial fixed assets | 28 | €25 | €1,225 | +€1,200 | +4,800% |
| Current assets | 29/58 | €104,089 | €54,463 | -€49,626 | -47.7% |
| Amounts receivable within one year | 40/41 | €33,649 | €1,364 | -€32,285 | -95.9% |
| Trade receivables | 40 | €18,438 | - | -€18,438 | |
| Other amounts receivable | 41 | €15,210 | €1,364 | -€13,847 | -91.0% |
| Cash at bank and in hand | 54/58 | €20,513 | €45,086 | +€24,572 | +120% |
| Deferred charges and accrued income | 490/1 | €49,927 | €8,014 | -€41,913 | -83.9% |
| Total equity and liabilities | 10/49 | €124,998 | €114,420 | -€10,578 | -8.5% |
| Equity | 10/15 | €18,143 | €42,840 | +€24,698 | +136% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,143 | €40,840 | +€24,698 | +153% |
| Amounts payable | 17/49 | €106,855 | €71,580 | -€35,275 | -33.0% |
| Amounts payable after more than one year | 17 | €10,277 | €34,096 | +€23,819 | +232% |
| Financial debts | 170/4 | €10,277 | €34,096 | +€23,819 | +232% |
| Amounts payable within one year | 42/48 | €94,618 | €37,484 | -€57,134 | -60.4% |
| Current portion of amounts payable after more than one year | 42 | €5,695 | €15,017 | +€9,322 | +164% |
| Trade debts | 44 | €58,843 | €7,384 | -€51,459 | -87.5% |
| Suppliers | 440/4 | €58,843 | €7,384 | -€51,459 | -87.5% |
| Taxes, remuneration and social security | 45 | €11,618 | €8,012 | -€3,606 | -31.0% |
| Taxes | 450/3 | €10,433 | €4,065 | -€6,368 | -61.0% |
| Remuneration and social security | 454/9 | €1,185 | €3,947 | +€2,762 | +233% |
| Other amounts payable | 47/48 | €18,462 | €7,070 | -€11,392 | -61.7% |
| Accrued charges and deferred income | 492/3 | €1,960 | - | -€1,960 | |
| Non-recurring operating income | 76A | - | €140 | +€140 | |
| Remuneration, social security and pensions | 62 | €5,575 | €40,608 | +€35,033 | +628% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,823 | €21,086 | +€7,262 | +52.5% |
| Other operating charges | 640/8 | €140 | €198 | +€58 | +41.3% |
| Gross operating margin | 9900 | €64,291 | €93,068 | +€28,777 | +44.8% |
| Operating profit (loss) | 9901 | €44,752 | €31,176 | -€13,576 | -30.3% |
| Financial income | 75/76B | €30 | €13 | -€17 | -56.7% |
| Recurring financial income | 75 | €30 | €13 | -€17 | -56.7% |
| Financial charges | 65/66B | €1,706 | €2,426 | +€720 | +42.2% |
| Recurring financial charges | 65 | €1,706 | €2,426 | +€720 | +42.2% |
| Profit (loss) for the period before taxes | 9903 | €43,075 | €28,763 | -€14,313 | -33.2% |
| Income taxes | 67/77 | €8,933 | €4,065 | -€4,868 | -54.5% |
| Profit (loss) for the period | 9904 | €34,143 | €24,698 | -€9,445 | -27.7% |
| Profit (loss) for the period to be appropriated | 9905 | €34,143 | €24,698 | -€9,445 | -27.7% |
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 7 November 2026 via checked.be.