L.B. 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.
L.B. BOIS
Largest movements
- Cash +€10,765
up €10,765 (+248%), from €4,334 to €15,098
mainly Net result for the year (+€6,577) and Receivables within one year (+€3,238)
- Receivables within one year -€3,238
no longer reported in 2025 (was €3,238)
of which Other amounts receivable: -€2,600
- Tangible fixed assets -€700
down €700 (-6.6%), from €10,571 to €9,870
of which Plant, machinery and equipment: -€700
- Profit (loss) carried forward +€6,577
up €6,577, from -€3,692 to €2,885
- Tax, wage and social debts +€824
new in 2025: €824
- Other debts -€575
down €575 (-9.0%), from €6,363 to €5,787
- Gross operating margin +€11,745
up €11,745, from -€2,263 to €9,481
- Taxes +€824
new in 2025: €824
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 | €20,643 | €27,469 | +€6,826 | +33.1% |
| Fixed assets | 21/28 | €10,571 | €9,870 | -€700 | -6.6% |
| Tangible fixed assets | 22/27 | €10,571 | €9,870 | -€700 | -6.6% |
| Land and buildings | 22 | €9,170 | €9,170 | = | 0.0% |
| Plant, machinery and equipment | 23 | €1,401 | €700 | -€700 | -50.0% |
| Current assets | 29/58 | €10,072 | €17,598 | +€7,526 | +74.7% |
| Stocks and contracts in progress | 3 | €2,500 | €2,500 | = | 0.0% |
| Stocks | 30/36 | €2,500 | €2,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €3,238 | - | -€3,238 | |
| Trade receivables | 40 | €638 | - | -€638 | |
| Other amounts receivable | 41 | €2,600 | - | -€2,600 | |
| Cash at bank and in hand | 54/58 | €4,334 | €15,098 | +€10,765 | +248% |
| Total equity and liabilities | 10/49 | €20,643 | €27,469 | +€6,826 | +33.1% |
| Equity | 10/15 | €14,280 | €20,857 | +€6,577 | +46.1% |
| Contributions | 10/11 | €16,113 | €16,113 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,692 | €2,885 | +€6,577 | |
| Amounts payable | 17/49 | €6,363 | €6,612 | +€249 | +3.9% |
| Amounts payable within one year | 42/48 | €6,363 | €6,612 | +€249 | +3.9% |
| Taxes, remuneration and social security | 45 | - | €824 | +€824 | |
| Taxes | 450/3 | - | €824 | +€824 | |
| Other amounts payable | 47/48 | €6,363 | €5,787 | -€575 | -9.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €700 | €700 | = | 0.0% |
| Other operating charges | 640/8 | €1,043 | €1,055 | +€11 | +1.1% |
| Gross operating margin | 9900 | -€2,263 | €9,481 | +€11,745 | |
| Operating profit (loss) | 9901 | -€4,007 | €7,726 | +€11,733 | |
| Financial charges | 65/66B | €369 | €325 | -€45 | -12.0% |
| Recurring financial charges | 65 | €369 | €325 | -€45 | -12.0% |
| Profit (loss) for the period before taxes | 9903 | -€4,377 | €7,401 | +€11,778 | |
| Income taxes | 67/77 | - | €824 | +€824 | |
| Profit (loss) for the period | 9904 | -€4,377 | €6,577 | +€10,954 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,377 | €6,577 | +€10,954 |
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 16 October 2026 via checked.be.