AIRCO BOONS: 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.
AIRCO BOONS
Largest movements
- Receivables within one year +€31,741
up €31,741 (+74.1%), from €42,816 to €74,557
of which Trade receivables: +€33,180
- Deferred charges and accrued income +€28,619
new in 2025: €28,619
- Tangible fixed assets -€16,569
down €16,569 (-6.8%), from €243,380 to €226,811
of which Furniture and vehicles: -€11,316
- Cash -€12,490
down €12,490 (-5.6%), from €224,978 to €212,488
mainly Contributions, distributions and other (-€92,280) and Receivables within one year (-€31,741)
- Stocks and contracts -€8,256
down €8,256 (-30.9%), from €26,712 to €18,456
- Other debts +€29,350
up €29,350 (+31.6%), from €92,876 to €122,226
- Debts after one year -€9,609
down €9,609 (-8.6%), from €111,331 to €101,722
- Gross operating margin +€35,546
up €35,546 (+32.6%), from €109,160 to €144,706
- Taxes +€8,141
up €8,141 (+49.1%), from €16,586 to €24,727
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 | €537,886 | €560,931 | +€23,045 | +4.3% |
| Fixed assets | 21/28 | €243,380 | €226,811 | -€16,569 | -6.8% |
| Tangible fixed assets | 22/27 | €243,380 | €226,811 | -€16,569 | -6.8% |
| Land and buildings | 22 | €177,623 | €172,354 | -€5,269 | -3.0% |
| Plant, machinery and equipment | 23 | €34,632 | €34,648 | +€16 | 0.0% |
| Furniture and vehicles | 24 | €31,125 | €19,809 | -€11,316 | -36.4% |
| Current assets | 29/58 | €294,506 | €334,120 | +€39,614 | +13.5% |
| Stocks and contracts in progress | 3 | €26,712 | €18,456 | -€8,256 | -30.9% |
| Stocks | 30/36 | €26,712 | €18,456 | -€8,256 | -30.9% |
| Amounts receivable within one year | 40/41 | €42,816 | €74,557 | +€31,741 | +74.1% |
| Trade receivables | 40 | €34,402 | €67,582 | +€33,180 | +96.4% |
| Other amounts receivable | 41 | €8,414 | €6,975 | -€1,439 | -17.1% |
| Cash at bank and in hand | 54/58 | €224,978 | €212,488 | -€12,490 | -5.6% |
| Deferred charges and accrued income | 490/1 | - | €28,619 | +€28,619 | |
| Total equity and liabilities | 10/49 | €537,886 | €560,931 | +€23,045 | +4.3% |
| Equity | 10/15 | €314,229 | €314,229 | = | 0.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €309,229 | €309,229 | = | 0.0% |
| Non-distributable reserves | 130/1 | €500 | €500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €500 | €500 | = | 0.0% |
| Distributable reserves | 133 | €308,729 | €308,729 | = | 0.0% |
| Amounts payable | 17/49 | €223,657 | €246,702 | +€23,045 | +10.3% |
| Amounts payable after more than one year | 17 | €111,331 | €101,722 | -€9,609 | -8.6% |
| Financial debts | 170/4 | €111,331 | €101,722 | -€9,609 | -8.6% |
| Amounts payable within one year | 42/48 | €112,326 | €144,980 | +€32,654 | +29.1% |
| Current portion of amounts payable after more than one year | 42 | €9,480 | €9,609 | +€129 | +1.4% |
| Trade debts | 44 | €4,502 | €8,145 | +€3,643 | +80.9% |
| Suppliers | 440/4 | €4,502 | €8,145 | +€3,643 | +80.9% |
| Taxes, remuneration and social security | 45 | €5,468 | €5,000 | -€468 | -8.6% |
| Taxes | 450/3 | €2,968 | - | -€2,968 | |
| Remuneration and social security | 454/9 | €2,500 | €5,000 | +€2,500 | +100% |
| Other amounts payable | 47/48 | €92,876 | €122,226 | +€29,350 | +31.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,713 | €24,572 | +€859 | +3.6% |
| Other operating charges | 640/8 | €1,914 | €1,920 | +€6 | +0.3% |
| Gross operating margin | 9900 | €109,160 | €144,706 | +€35,546 | +32.6% |
| Operating profit (loss) | 9901 | €83,533 | €118,214 | +€34,681 | +41.5% |
| Financial income | 75/76B | - | €582 | +€582 | |
| Recurring financial income | 75 | - | €582 | +€582 | |
| Financial charges | 65/66B | €1,907 | €1,789 | -€118 | -6.2% |
| Recurring financial charges | 65 | €1,907 | €1,789 | -€118 | -6.2% |
| Profit (loss) for the period before taxes | 9903 | €81,626 | €117,007 | +€35,381 | +43.3% |
| Income taxes | 67/77 | €16,586 | €24,727 | +€8,141 | +49.1% |
| Profit (loss) for the period | 9904 | €65,040 | €92,280 | +€27,240 | +41.9% |
| Profit (loss) for the period to be appropriated | 9905 | €65,040 | €92,280 | +€27,240 | +41.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.