NPJ 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.
NPJ BOIS
Largest movements
- Tangible fixed assets -€128,661
down €128,661 (-11.9%), from €1.1m to €949,610
- Receivables within one year -€31,011
down €31,011 (-61.9%), from €50,073 to €19,063
of which Other amounts receivable: -€33,782
- Profit (loss) carried forward -€217,871
down €217,871 (-37.2%), from -€586,211 to -€804,082
- Other debts +€75,000
up €75,000 (+7.4%), from €1.0m to €1.1m
- Debts after one year -€30,303
down €30,303 (-50.9%), from €59,581 to €29,278
- Depreciation +€33,747
up €33,747 (+21.3%), from €158,115 to €191,863
- Gross operating margin -€17,222
down €17,222, from €3,915 to -€13,307
- Other operating charges +€3,994
up €3,994 (+95.3%), from €4,190 to €8,184
- Financial charges +€352
up €352 (+8.4%), from €4,166 to €4,518
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 | €1,141,195 | €977,415 | -€163,781 | -14.4% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €1,078,756 | €949,895 | -€128,861 | -11.9% |
| Tangible fixed assets | 22/27 | €1,078,271 | €949,610 | -€128,661 | -11.9% |
| Land and buildings | 22 | €579,869 | €576,014 | -€3,855 | -0.7% |
| Plant, machinery and equipment | 23 | €164,587 | €116,480 | -€48,107 | -29.2% |
| Furniture and vehicles | 24 | €238,574 | €193,826 | -€44,748 | -18.8% |
| Leasing and similar rights | 25 | €95,241 | €63,289 | -€31,951 | -33.5% |
| Financial fixed assets | 28 | €485 | €285 | -€200 | -41.2% |
| Current assets | 29/58 | €62,439 | €27,520 | -€34,919 | -55.9% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €50,073 | €19,063 | -€31,011 | -61.9% |
| Trade receivables | 40 | €12,751 | €15,522 | +€2,771 | +21.7% |
| Other amounts receivable | 41 | €37,323 | €3,541 | -€33,782 | -90.5% |
| Cash at bank and in hand | 54/58 | €11,177 | €5,498 | -€5,679 | -50.8% |
| Deferred charges and accrued income | 490/1 | €1,189 | €2,959 | +€1,770 | +149% |
| Total equity and liabilities | 10/49 | €1,141,195 | €977,415 | -€163,781 | -14.4% |
| Equity | 10/15 | €31,205 | -€186,666 | -€217,871 | |
| Contributions | 10/11 | €617,416 | €617,416 | = | 0.0% |
| Capital | 10 | €617,416 | €617,416 | = | 0.0% |
| Issued capital | 100 | €617,416 | €617,416 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€586,211 | -€804,082 | -€217,871 | -37.2% |
| Amounts payable | 17/49 | €1,109,990 | €1,164,081 | +€54,091 | +4.9% |
| Amounts payable after more than one year | 17 | €59,581 | €29,278 | -€30,303 | -50.9% |
| Financial debts | 170/4 | €59,581 | €29,278 | -€30,303 | -50.9% |
| Amounts payable within one year | 42/48 | €1,050,367 | €1,133,616 | +€83,248 | +7.9% |
| Current portion of amounts payable after more than one year | 42 | €28,170 | €29,239 | +€1,070 | +3.8% |
| Trade debts | 44 | €2,066 | €9,244 | +€7,179 | +348% |
| Suppliers | 440/4 | €2,066 | €9,244 | +€7,179 | +348% |
| Taxes, remuneration and social security | 45 | €69 | €69 | = | 0.0% |
| Taxes | 450/3 | €69 | €69 | = | 0.0% |
| Other amounts payable | 47/48 | €1,020,063 | €1,095,063 | +€75,000 | +7.4% |
| Accrued charges and deferred income | 492/3 | €42 | €1,188 | +€1,146 | +2,727% |
| Turnover | 70 | €0 | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | €0 | = | |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €158,115 | €191,863 | +€33,747 | +21.3% |
| Other operating charges | 640/8 | €4,190 | €8,184 | +€3,994 | +95.3% |
| Gross operating margin | 9900 | €3,915 | -€13,307 | -€17,222 | |
| Operating profit (loss) | 9901 | -€158,390 | -€213,353 | -€54,963 | -34.7% |
| Financial charges | 65/66B | €4,166 | €4,518 | +€352 | +8.4% |
| Recurring financial charges | 65 | €4,166 | €4,518 | +€352 | +8.4% |
| Profit (loss) for the period before taxes | 9903 | -€162,557 | -€217,871 | -€55,315 | -34.0% |
| Profit (loss) for the period | 9904 | -€162,557 | -€217,871 | -€55,315 | -34.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€162,557 | -€217,871 | -€55,315 | -34.0% |
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 26 October 2026 via checked.be.