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Depends on what actually is in the old folder. People tend to have all sort of stuff in such folders which do no longer belong there.

Basically you need all folders starting with /bbs (and having a number at their end).
You'll need the addresses.txt file, if exists. These data are enough to do a rebuild in the new location and you're fine. (however, you must FIRST rebuild before anybody adds new posts!)

You may want the countlist file, but that's a different issue. If you're moving from commandline, then just move or copy it. If you try FTP from/to the same server, do it binary. If you FTP from one server to another, don't but use the backup viewcounts script.

Either way:
ensure nobody posts to neither the old nor the new forum while you're reorganizing stuff!

Enjoy
Rainer