FULLBOIS: what changed
Two fiscal 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.
FULLBOIS
Largest movements
- Stocks and contracts +€37,600
up €37,600 (+56.6%), from €66,400 to €104,000
- Financial fixed assets -€16,000
down €16,000 (-100.0%), from €16,000 to €0
- Receivables within one year +€14,435
up €14,435 (+144.9%), from €9,963 to €24,398
of which Trade receivables: +€14,601
- Cash +€10,270
up €10,270 (+59.8%), from €17,185 to €27,455
mainly Trade debts (+€67,814) and Investment in fixed assets (net) (+€17,201)
- Tangible fixed assets -€9,940
down €9,940 (-28.3%), from €35,079 to €25,139
of which Land and buildings: -€5,745
- Trade debts +€67,814
up €67,814 (+1859.4%), from €3,647 to €71,461
- Profit (loss) carried forward -€19,509
down €19,509 (-53.1%), from €36,745 to €17,236
- Debts after one year -€8,234
down €8,234 (-100.0%), from €8,234 to €0
- Other debts +€7,919
up €7,919 (+14.3%), from €55,566 to €63,485
- Tax, wage and social debts -€7,690
no longer reported in 2025 (was €7,690)
of which Remuneration and social security: -€7,500
- Depreciation -€17,866
down €17,866 (-67.2%), from €26,605 to €8,739
- Gross operating margin -€17,463
down €17,463, from €9,783 to -€7,680
- Purchases and services +€4,844
up €4,844 (+4.7%), from €103,561 to €108,405
- Other operating charges -€832
down €832 (-38.6%), from €2,153 to €1,321
- Financial charges -€281
down €281 (-13.4%), from €2,093 to €1,812
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.
Cash bridge derived
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 | €144,627 | €180,992 | +€36,365 | +25.1% |
| Fixed assets | 21/28 | €51,079 | €25,139 | -€25,940 | -50.8% |
| Tangible fixed assets | 22/27 | €35,079 | €25,139 | -€9,940 | -28.3% |
| Land and buildings | 22 | €28,724 | €22,979 | -€5,745 | -20.0% |
| Plant, machinery and equipment | 23 | €4,322 | €2,160 | -€2,162 | -50.0% |
| Furniture and vehicles | 24 | €2,033 | €0 | -€2,033 | -100.0% |
| Financial fixed assets | 28 | €16,000 | €0 | -€16,000 | -100.0% |
| Current assets | 29/58 | €93,548 | €155,853 | +€62,305 | +66.6% |
| Stocks and contracts in progress | 3 | €66,400 | €104,000 | +€37,600 | +56.6% |
| Stocks | 30/36 | €66,400 | €104,000 | +€37,600 | +56.6% |
| Amounts receivable within one year | 40/41 | €9,963 | €24,398 | +€14,435 | +144.9% |
| Trade receivables | 40 | €9,658 | €24,259 | +€14,601 | +151.2% |
| Other amounts receivable | 41 | €305 | €139 | -€166 | -54.4% |
| Cash at bank and in hand | 54/58 | €17,185 | €27,455 | +€10,270 | +59.8% |
| Total equity and liabilities | 10/49 | €144,627 | €180,992 | +€36,365 | +25.1% |
| Equity | 10/15 | €57,370 | €37,861 | -€19,509 | -34.0% |
| Contributions | 10/11 | €18,750 | €18,750 | = | 0.0% |
| Reserves | 13 | €1,875 | €1,875 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,875 | €1,875 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,875 | €1,875 | = | 0.0% |
| Profit (loss) carried forward | 14 | €36,745 | €17,236 | -€19,509 | -53.1% |
| Amounts payable | 17/49 | €87,257 | €143,131 | +€55,874 | +64.0% |
| Amounts payable after more than one year | 17 | €8,234 | €0 | -€8,234 | -100.0% |
| Financial debts | 170/4 | €8,234 | €0 | -€8,234 | -100.0% |
| Amounts payable within one year | 42/48 | €79,023 | €143,131 | +€64,108 | +81.1% |
| Current portion of amounts payable after more than one year | 42 | €12,120 | €8,185 | -€3,935 | -32.5% |
| Trade debts | 44 | €3,647 | €71,461 | +€67,814 | +1859.4% |
| Suppliers | 440/4 | €3,647 | €71,461 | +€67,814 | +1859.4% |
| Taxes, remuneration and social security | 45 | €7,690 | - | -€7,690 | |
| Taxes | 450/3 | €190 | - | -€190 | |
| Remuneration and social security | 454/9 | €7,500 | - | -€7,500 | |
| Other amounts payable | 47/48 | €55,566 | €63,485 | +€7,919 | +14.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €103,561 | €108,405 | +€4,844 | +4.7% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,605 | €8,739 | -€17,866 | -67.2% |
| Other operating charges | 640/8 | €2,153 | €1,321 | -€832 | -38.6% |
| Gross operating margin | 9900 | €9,783 | -€7,680 | -€17,463 | |
| Operating profit (loss) | 9901 | -€18,975 | -€17,740 | +€1,235 | +6.5% |
| Financial charges | 65/66B | €2,093 | €1,812 | -€281 | -13.4% |
| Recurring financial charges | 65 | €2,093 | €1,812 | -€281 | -13.4% |
| Profit (loss) for the period before taxes | 9903 | -€21,068 | -€19,552 | +€1,516 | +7.2% |
| Income taxes | 67/77 | - | -€43 | -€43 | |
| Profit (loss) for the period | 9904 | -€21,068 | -€19,509 | +€1,559 | +7.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€21,068 | -€19,509 | +€1,559 | +7.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.