SB BOIS: 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.
SB BOIS
Largest movements
- Tangible fixed assets -€29,790
down €29,790 (-43.3%), from €68,758 to €38,968
- Cash +€10,677
up €10,677 (+117.4%), from €9,097 to €19,774
mainly Depreciation (+€43,075) and Net result for the year (+€13,950)
- Receivables after one year -€6,000
down €6,000 (-26.1%), from €23,000 to €17,000
- Stocks and contracts +€4,755
up €4,755 (+15.6%), from €30,450 to €35,205
of which Contracts in progress: +€4,755
- Receivables within one year -€1,644
down €1,644 (-16.9%), from €9,708 to €8,064
of which Trade receivables: -€4,609
- Debts after one year -€21,033
down €21,033 (-87.8%), from €23,958 to €2,925
- Current portion of long-term debt -€15,706
down €15,706 (-42.8%), from €36,739 to €21,033
- Reserves +€10,000
up €10,000 (+49.8%), from €20,088 to €30,088
of which Distributable reserves: +€10,000
- Short-term financial debts +€5,395
new in 2025: €5,395
- Profit (loss) carried forward +€3,950
up €3,950 (+14.3%), from €27,663 to €31,613
- Gross operating margin -€10,140
down €10,140 (-13.2%), from €76,654 to €66,514
- Depreciation +€3,506
up €3,506 (+8.9%), from €39,570 to €43,075
- Taxes -€2,713
down €2,713 (-30.3%), from €8,952 to €6,239
- Other operating charges -€1,208
down €1,208 (-43.0%), from €2,806 to €1,598
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 | €146,171 | €124,953 | -€21,219 | -14.5% |
| Fixed assets | 21/28 | €68,758 | €38,968 | -€29,790 | -43.3% |
| Tangible fixed assets | 22/27 | €68,758 | €38,968 | -€29,790 | -43.3% |
| Plant, machinery and equipment | 23 | €44,496 | €30,370 | -€14,126 | -31.7% |
| Furniture and vehicles | 24 | €4,214 | €2,699 | -€1,515 | -35.9% |
| Leasing and similar rights | 25 | €17,694 | €3,894 | -€13,800 | -78.0% |
| Other tangible fixed assets | 26 | €2,353 | €2,004 | -€349 | -14.8% |
| Current assets | 29/58 | €77,414 | €85,985 | +€8,572 | +11.1% |
| Amounts receivable after more than one year | 29 | €23,000 | €17,000 | -€6,000 | -26.1% |
| Other amounts receivable | 291 | €23,000 | €17,000 | -€6,000 | -26.1% |
| Stocks and contracts in progress | 3 | €30,450 | €35,205 | +€4,755 | +15.6% |
| Stocks | 30/36 | €30,450 | €30,450 | = | 0.0% |
| Contracts in progress | 37 | - | €4,755 | +€4,755 | |
| Amounts receivable within one year | 40/41 | €9,708 | €8,064 | -€1,644 | -16.9% |
| Trade receivables | 40 | €6,688 | €2,079 | -€4,609 | -68.9% |
| Other amounts receivable | 41 | €3,020 | €5,986 | +€2,965 | +98.2% |
| Cash at bank and in hand | 54/58 | €9,097 | €19,774 | +€10,677 | +117.4% |
| Deferred charges and accrued income | 490/1 | €5,158 | €5,942 | +€784 | +15.2% |
| Total equity and liabilities | 10/49 | €146,171 | €124,953 | -€21,219 | -14.5% |
| Equity | 10/15 | €66,351 | €80,301 | +€13,950 | +21.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €20,088 | €30,088 | +€10,000 | +49.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €18,228 | €28,228 | +€10,000 | +54.9% |
| Profit (loss) carried forward | 14 | €27,663 | €31,613 | +€3,950 | +14.3% |
| Amounts payable | 17/49 | €79,820 | €44,652 | -€35,168 | -44.1% |
| Amounts payable after more than one year | 17 | €23,958 | €2,925 | -€21,033 | -87.8% |
| Financial debts | 170/4 | €23,958 | €2,925 | -€21,033 | -87.8% |
| Amounts payable within one year | 42/48 | €55,670 | €41,527 | -€14,143 | -25.4% |
| Current portion of amounts payable after more than one year | 42 | €36,739 | €21,033 | -€15,706 | -42.8% |
| Financial debts | 43 | - | €5,395 | +€5,395 | |
| Credit institutions | 430/8 | - | €5,395 | +€5,395 | |
| Trade debts | 44 | €6,593 | €6,699 | +€105 | +1.6% |
| Suppliers | 440/4 | €6,593 | €6,699 | +€105 | +1.6% |
| Taxes, remuneration and social security | 45 | €10,377 | €7,639 | -€2,738 | -26.4% |
| Taxes | 450/3 | €9,077 | €6,339 | -€2,738 | -30.2% |
| Remuneration and social security | 454/9 | €1,300 | €1,300 | = | 0.0% |
| Other amounts payable | 47/48 | €1,962 | €761 | -€1,200 | -61.2% |
| Accrued charges and deferred income | 492/3 | €192 | €200 | +€8 | +4.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,570 | €43,075 | +€3,506 | +8.9% |
| Other operating charges | 640/8 | €2,806 | €1,598 | -€1,208 | -43.0% |
| Gross operating margin | 9900 | €76,654 | €66,514 | -€10,140 | -13.2% |
| Operating profit (loss) | 9901 | €34,279 | €21,841 | -€12,438 | -36.3% |
| Financial income | 75/76B | €659 | €483 | -€176 | -26.7% |
| Recurring financial income | 75 | €659 | €483 | -€176 | -26.7% |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €2,678 | €2,136 | -€543 | -20.3% |
| Recurring financial charges | 65 | €2,678 | €2,136 | -€543 | -20.3% |
| Profit (loss) for the period before taxes | 9903 | €32,260 | €20,188 | -€12,072 | -37.4% |
| Income taxes | 67/77 | €8,952 | €6,239 | -€2,713 | -30.3% |
| Profit (loss) for the period | 9904 | €23,309 | €13,950 | -€9,359 | -40.2% |
| Profit (loss) for the period to be appropriated | 9905 | €23,309 | €13,950 | -€9,359 | -40.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.