Ferronnerie Boite: 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.
Ferronnerie Boite
Largest movements
- Tangible fixed assets -€10,302
down €10,302 (-13.2%), from €78,050 to €67,748
of which Furniture and vehicles: -€5,168
- Receivables within one year -€9,125
down €9,125 (-78.1%), from €11,677 to €2,552
of which Trade receivables: -€6,445
- Deferred charges and accrued income -€7,235
down €7,235 (-76.2%), from €9,489 to €2,254
- Profit (loss) carried forward -€23,004
down €23,004 (-52.3%), from €43,994 to €20,990
- Debts after one year +€12,671
up €12,671, from €0 to €12,671
of which Other amounts payable: +€12,671
- Current portion of long-term debt -€8,049
down €8,049 (-100%), from €8,049 to €0
- Tax, wage and social debts -€6,799
down €6,799 (-59.3%), from €11,463 to €4,664
of which Taxes: -€4,125
- Trade debts -€4,541
down €4,541 (-41.4%), from €10,966 to €6,425
- Gross operating margin -€63,827
down €63,827 (-92.4%), from €69,079 to €5,252
- Staff costs -€33,578
down €33,578 (-85.1%), from €39,472 to €5,893
- Taxes -€3,538
down €3,538 (-91.3%), from €3,874 to €336
- Depreciation -€3,534
down €3,534 (-25.5%), from €13,836 to €10,302
- Other operating charges +€1,299
up €1,299 (+32.8%), from €3,957 to €5,256
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €105,462 | €78,200 | -€27,263 | -25.9% |
| Fixed assets | 21/28 | €78,050 | €67,748 | -€10,302 | -13.2% |
| Tangible fixed assets | 22/27 | €78,050 | €67,748 | -€10,302 | -13.2% |
| Land and buildings | 22 | €68,982 | €64,802 | -€4,180 | -6.1% |
| Plant, machinery and equipment | 23 | €3,295 | €2,340 | -€954 | -29.0% |
| Furniture and vehicles | 24 | €5,774 | €605 | -€5,168 | -89.5% |
| Current assets | 29/58 | €27,412 | €10,452 | -€16,960 | -61.9% |
| Stocks and contracts in progress | 3 | €6,246 | €5,646 | -€601 | -9.6% |
| Stocks | 30/36 | €6,246 | €5,646 | -€601 | -9.6% |
| Amounts receivable within one year | 40/41 | €11,677 | €2,552 | -€9,125 | -78.1% |
| Trade receivables | 40 | €7,408 | €963 | -€6,445 | -87.0% |
| Other amounts receivable | 41 | €4,269 | €1,589 | -€2,680 | -62.8% |
| Deferred charges and accrued income | 490/1 | €9,489 | €2,254 | -€7,235 | -76.2% |
| Total equity and liabilities | 10/49 | €105,462 | €78,200 | -€27,263 | -25.9% |
| Equity | 10/15 | €54,214 | €31,210 | -€23,004 | -42.4% |
| Contributions | 10/11 | €6,220 | €6,220 | = | 0.0% |
| Reserves | 13 | €4,000 | €4,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €4,000 | €4,000 | = | 0.0% |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | €43,994 | €20,990 | -€23,004 | -52.3% |
| Amounts payable | 17/49 | €51,248 | €46,990 | -€4,259 | -8.3% |
| Amounts payable after more than one year | 17 | €0 | €12,671 | +€12,671 | |
| Financial debts | 170/4 | €0 | - | = | |
| Other amounts payable | 178/9 | €0 | €12,671 | +€12,671 | |
| Amounts payable within one year | 42/48 | €50,939 | €33,988 | -€16,951 | -33.3% |
| Current portion of amounts payable after more than one year | 42 | €8,049 | €0 | -€8,049 | -100% |
| Financial debts | 43 | €20,461 | €22,899 | +€2,437 | +11.9% |
| Credit institutions | 430/8 | €20,461 | €22,899 | +€2,437 | +11.9% |
| Trade debts | 44 | €10,966 | €6,425 | -€4,541 | -41.4% |
| Suppliers | 440/4 | €10,966 | €6,425 | -€4,541 | -41.4% |
| Taxes, remuneration and social security | 45 | €11,463 | €4,664 | -€6,799 | -59.3% |
| Taxes | 450/3 | €8,016 | €3,890 | -€4,125 | -51.5% |
| Remuneration and social security | 454/9 | €3,447 | €774 | -€2,673 | -77.6% |
| Accrued charges and deferred income | 492/3 | €310 | €331 | +€21 | +6.9% |
| Remuneration, social security and pensions | 62 | €39,472 | €5,893 | -€33,578 | -85.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,836 | €10,302 | -€3,534 | -25.5% |
| Other operating charges | 640/8 | €3,957 | €5,256 | +€1,299 | +32.8% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €69,079 | €5,252 | -€63,827 | -92.4% |
| Operating profit (loss) | 9901 | €11,815 | -€16,200 | -€28,014 | |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €6,197 | €6,468 | +€272 | +4.4% |
| Recurring financial charges | 65 | €6,197 | €6,468 | +€272 | +4.4% |
| Profit (loss) for the period before taxes | 9903 | €5,618 | -€22,668 | -€28,286 | |
| Income taxes | 67/77 | €3,874 | €336 | -€3,538 | -91.3% |
| Profit (loss) for the period | 9904 | €1,744 | -€23,004 | -€24,748 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,744 | -€23,004 | -€24,748 |
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 20 October 2026 via checked.be.