EXPERIENCES 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.
EXPERIENCES BOIS
Largest movements
- Receivables within one year +€207,882
up €207,882 (+238%), from €87,171 to €295,054
of which Trade receivables: +€224,087
- Financial fixed assets +€98,974
up €98,974 (+43.0%), from €230,000 to €328,974
- Stocks and contracts +€64,804
up €64,804 (+116%), from €55,892 to €120,696
- Cash +€62,208
up €62,208 (+95.9%), from €64,877 to €127,085
mainly Trade debts (+€225,496) and Other debts (+€96,159)
- Tangible fixed assets -€16,223
down €16,223 (-6.0%), from €269,146 to €252,923
of which Land and buildings: -€9,157
- Trade debts +€225,496
up €225,496 (+230%), from €98,135 to €323,631
- Other debts +€96,159
up €96,159 (+383%), from €25,079 to €121,239
- Reserves +€40,000
up €40,000 (+37.4%), from €107,012 to €147,012
of which Distributable reserves: +€40,000
- Profit (loss) carried forward +€33,218
up €33,218, from -€5,778 to €27,440
- Tax, wage and social debts +€26,884
up €26,884 (+2,208%), from €1,218 to €28,102
- Turnover -€544,456
no longer reported in 2025 (was €544,456)
- Purchases and services -€501,384
no longer reported in 2025 (was €501,384)
- Gross operating margin +€197,535
up €197,535 (+360%), from €54,827 to €252,361
- Staff costs +€113,618
new in 2025: €113,618
- Taxes +€24,408
up €24,408 (+266%), from €9,164 to €33,572
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 | €720,913 | €1,137,300 | +€416,386 | +57.8% |
| Fixed assets | 21/28 | €499,146 | €581,897 | +€82,751 | +16.6% |
| Tangible fixed assets | 22/27 | €269,146 | €252,923 | -€16,223 | -6.0% |
| Land and buildings | 22 | €229,719 | €220,562 | -€9,157 | -4.0% |
| Plant, machinery and equipment | 23 | - | €1,615 | +€1,615 | |
| Furniture and vehicles | 24 | €39,428 | €30,747 | -€8,681 | -22.0% |
| Financial fixed assets | 28 | €230,000 | €328,974 | +€98,974 | +43.0% |
| Current assets | 29/58 | €221,767 | €555,402 | +€333,636 | +150% |
| Stocks and contracts in progress | 3 | €55,892 | €120,696 | +€64,804 | +116% |
| Stocks | 30/36 | €55,892 | €120,696 | +€64,804 | +116% |
| Amounts receivable within one year | 40/41 | €87,171 | €295,054 | +€207,882 | +238% |
| Trade receivables | 40 | €70,966 | €295,052 | +€224,087 | +316% |
| Other amounts receivable | 41 | €16,206 | €1 | -€16,204 | -100.0% |
| Cash at bank and in hand | 54/58 | €64,877 | €127,085 | +€62,208 | +95.9% |
| Deferred charges and accrued income | 490/1 | €13,827 | €12,568 | -€1,259 | -9.1% |
| Total equity and liabilities | 10/49 | €720,913 | €1,137,300 | +€416,386 | +57.8% |
| Equity | 10/15 | €362,787 | €436,004 | +€73,218 | +20.2% |
| Contributions | 10/11 | €111,552 | €111,552 | = | 0.0% |
| Revaluation surpluses | 12 | €150,000 | €150,000 | = | 0.0% |
| Reserves | 13 | €107,012 | €147,012 | +€40,000 | +37.4% |
| Non-distributable reserves | 130/1 | €5,808 | €5,808 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,808 | €5,808 | = | 0.0% |
| Distributable reserves | 133 | €101,204 | €141,204 | +€40,000 | +39.5% |
| Profit (loss) carried forward | 14 | -€5,778 | €27,440 | +€33,218 | |
| Amounts payable | 17/49 | €358,127 | €701,295 | +€343,168 | +95.8% |
| Amounts payable after more than one year | 17 | €205,894 | €192,817 | -€13,078 | -6.4% |
| Financial debts | 170/4 | €205,894 | €192,817 | -€13,078 | -6.4% |
| Amounts payable within one year | 42/48 | €152,232 | €508,478 | +€356,246 | +234% |
| Current portion of amounts payable after more than one year | 42 | €27,800 | €35,507 | +€7,707 | +27.7% |
| Trade debts | 44 | €98,135 | €323,631 | +€225,496 | +230% |
| Suppliers | 440/4 | €98,135 | €323,631 | +€225,496 | +230% |
| Taxes, remuneration and social security | 45 | €1,218 | €28,102 | +€26,884 | +2,208% |
| Remuneration and social security | 454/9 | €1,218 | €28,102 | +€26,884 | +2,208% |
| Other amounts payable | 47/48 | €25,079 | €121,239 | +€96,159 | +383% |
| Turnover | 70 | €544,456 | - | -€544,456 | |
| Goods, raw materials, services and sundry goods | 60/61 | €501,384 | - | -€501,384 | |
| Remuneration, social security and pensions | 62 | - | €113,618 | +€113,618 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,908 | €18,193 | +€7,285 | +66.8% |
| Other operating charges | 640/8 | €6,170 | €7,040 | +€869 | +14.1% |
| Gross operating margin | 9900 | €54,827 | €252,361 | +€197,535 | +360% |
| Operating profit (loss) | 9901 | €37,749 | €113,510 | +€75,762 | +201% |
| Financial charges | 65/66B | €7,251 | €6,720 | -€531 | -7.3% |
| Recurring financial charges | 65 | €7,251 | €6,720 | -€531 | -7.3% |
| Profit (loss) for the period before taxes | 9903 | €30,498 | €106,790 | +€76,293 | +250% |
| Income taxes | 67/77 | €9,164 | €33,572 | +€24,408 | +266% |
| Profit (loss) for the period | 9904 | €21,333 | €73,218 | +€51,885 | +243% |
| Profit (loss) for the period to be appropriated | 9905 | €21,333 | €73,218 | +€51,885 | +243% |
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 27 October 2026 via checked.be.