B.O.O.: 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.
B.O.O.
Largest movements
- Cash -€60,032
down €60,032 (-95.0%), from €63,213 to €3,181
mainly Receivables within one year (-€49,511) and Deferred charges and accrued income (-€13,098)
- Receivables within one year +€49,511
up €49,511 (+73.2%), from €67,610 to €117,122
of which Trade receivables: +€48,042
- Deferred charges and accrued income +€13,098
new in 2025: €13,098
- Reserves +€52,326
up €52,326 (+145%), from €36,050 to €88,376
- Profit (loss) carried forward -€44,379
down €44,379 (-84.8%), from €52,326 to €7,947
- Tax, wage and social debts -€5,291
down €5,291 (-46.9%), from €11,290 to €5,999
- Taxes +€48,483
up €48,483 (+163%), from €29,740 to €78,223
- Gross operating margin -€21,608
down €21,608 (-22.7%), from €95,272 to €73,664
- Financial income +€13,098
new in 2025: €13,098
- Financial charges -€9,318
down €9,318 (-99.2%), from €9,391 to €72
- Other operating charges -€3,296
down €3,296 (-86.4%), from €3,815 to €520
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 | €130,823 | €133,400 | +€2,577 | +2.0% |
| Current assets | 29/58 | €130,823 | €133,400 | +€2,577 | +2.0% |
| Amounts receivable within one year | 40/41 | €67,610 | €117,122 | +€49,511 | +73.2% |
| Trade receivables | 40 | €67,350 | €115,392 | +€48,042 | +71.3% |
| Other amounts receivable | 41 | €260 | €1,730 | +€1,469 | +564% |
| Cash at bank and in hand | 54/58 | €63,213 | €3,181 | -€60,032 | -95.0% |
| Deferred charges and accrued income | 490/1 | - | €13,098 | +€13,098 | |
| Total equity and liabilities | 10/49 | €130,823 | €133,400 | +€2,577 | +2.0% |
| Equity | 10/15 | €91,376 | €99,323 | +€7,947 | +8.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €36,050 | €88,376 | +€52,326 | +145% |
| Distributable reserves | 133 | €36,050 | €88,376 | +€52,326 | +145% |
| Profit (loss) carried forward | 14 | €52,326 | €7,947 | -€44,379 | -84.8% |
| Amounts payable | 17/49 | €39,447 | €34,078 | -€5,370 | -13.6% |
| Amounts payable within one year | 42/48 | €39,447 | €34,078 | -€5,370 | -13.6% |
| Trade debts | 44 | €2,624 | €2,512 | -€112 | -4.3% |
| Suppliers | 440/4 | €2,624 | €2,512 | -€112 | -4.3% |
| Taxes, remuneration and social security | 45 | €11,290 | €5,999 | -€5,291 | -46.9% |
| Taxes | 450/3 | €11,290 | €5,999 | -€5,291 | -46.9% |
| Other amounts payable | 47/48 | €25,533 | €25,566 | +€34 | +0.1% |
| Other operating charges | 640/8 | €3,815 | €520 | -€3,296 | -86.4% |
| Gross operating margin | 9900 | €95,272 | €73,664 | -€21,608 | -22.7% |
| Operating profit (loss) | 9901 | €91,456 | €73,144 | -€18,312 | -20.0% |
| Financial income | 75/76B | - | €13,098 | +€13,098 | |
| Recurring financial income | 75 | - | €13,098 | +€13,098 | |
| Financial charges | 65/66B | €9,391 | €72 | -€9,318 | -99.2% |
| Recurring financial charges | 65 | €9,391 | €72 | -€9,318 | -99.2% |
| Profit (loss) for the period before taxes | 9903 | €82,066 | €86,170 | +€4,104 | +5.0% |
| Income taxes | 67/77 | €29,740 | €78,223 | +€48,483 | +163% |
| Profit (loss) for the period | 9904 | €52,326 | €7,947 | -€44,379 | -84.8% |
| Profit (loss) for the period to be appropriated | 9905 | €52,326 | €7,947 | -€44,379 | -84.8% |
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 23 October 2026 via checked.be.