LA BOITE A SONS: what changed
LA BOITE A SONS
Largest movements
- Cash -€9,965
down €9,965 (-49.0%), from €20,351 to €10,386
mainly Receivables within one year (-€6,246) and Investment in fixed assets (net) (-€6,172)
- Receivables within one year +€6,246
up €6,246 (+632%), from €988 to €7,233
of which Trade receivables: +€5,788
- Tangible fixed assets -€1,568
down €1,568 (-6.0%), from €26,146 to €24,577
- Profit (loss) carried forward -€5,231
down €5,231 (-33.7%), from €15,517 to €10,286
- Tax, wage and social debts -€1,153
no longer reported in 2025 (was €1,153)
- Trade debts +€733
up €733 (+312%), from €235 to €968
- Turnover +€17,854
new in 2025: €17,854
- Purchases and services +€13,966
new in 2025: €13,966
- Gross operating margin -€9,888
down €9,888 (-71.8%), from €13,763 to €3,875
- Taxes -€2,262
down €2,262 (-64.3%), from €3,520 to €1,257
- Depreciation -€986
down €986 (-11.3%), from €8,726 to €7,740
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 | €47,484 | €42,197 | -€5,287 | -11.1% |
| Fixed assets | 21/28 | €26,146 | €24,577 | -€1,568 | -6.0% |
| Tangible fixed assets | 22/27 | €26,146 | €24,577 | -€1,568 | -6.0% |
| Furniture and vehicles | 24 | €26,146 | €24,577 | -€1,568 | -6.0% |
| Current assets | 29/58 | €21,339 | €17,620 | -€3,719 | -17.4% |
| Amounts receivable within one year | 40/41 | €988 | €7,233 | +€6,246 | +632% |
| Trade receivables | 40 | €988 | €6,775 | +€5,788 | +586% |
| Other amounts receivable | 41 | - | €458 | +€458 | |
| Cash at bank and in hand | 54/58 | €20,351 | €10,386 | -€9,965 | -49.0% |
| Total equity and liabilities | 10/49 | €47,484 | €42,197 | -€5,287 | -11.1% |
| Equity | 10/15 | €18,517 | €13,286 | -€5,231 | -28.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,517 | €10,286 | -€5,231 | -33.7% |
| Amounts payable | 17/49 | €28,968 | €28,911 | -€56 | -0.2% |
| Amounts payable within one year | 42/48 | €28,968 | €28,911 | -€56 | -0.2% |
| Trade debts | 44 | €235 | €968 | +€733 | +312% |
| Suppliers | 440/4 | €235 | €968 | +€733 | +312% |
| Taxes, remuneration and social security | 45 | €1,153 | - | -€1,153 | |
| Taxes | 450/3 | €1,153 | - | -€1,153 | |
| Other amounts payable | 47/48 | €27,579 | €27,943 | +€364 | +1.3% |
| Turnover | 70 | - | €17,854 | +€17,854 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €13,966 | +€13,966 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,726 | €7,740 | -€986 | -11.3% |
| Gross operating margin | 9900 | €13,763 | €3,875 | -€9,888 | -71.8% |
| Operating profit (loss) | 9901 | €5,037 | -€3,865 | -€8,902 | |
| Financial income | 75/76B | €34 | - | -€34 | |
| Recurring financial income | 75 | €34 | - | -€34 | |
| Financial charges | 65/66B | €110 | €109 | -€1 | -0.7% |
| Recurring financial charges | 65 | €110 | €109 | -€1 | -0.7% |
| Profit (loss) for the period before taxes | 9903 | €4,962 | -€3,974 | -€8,935 | |
| Income taxes | 67/77 | €3,520 | €1,257 | -€2,262 | -64.3% |
| Profit (loss) for the period | 9904 | €1,442 | -€5,231 | -€6,673 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,442 | -€5,231 | -€6,673 |
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 2 November 2026 via checked.be.