BENDE VAN DE BOSKLAPPER: 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.
BENDE VAN DE BOSKLAPPER
Largest movements
- Cash +€33,334
up €33,334 (+108%), from €30,734 to €64,069
mainly Net result for the year (+€21,384) and Other debts (+€11,009)
- Receivables within one year +€3,299
up €3,299 (+27.0%), from €12,230 to €15,529
of which Trade receivables: +€4,537
- Tangible fixed assets -€1,507
down €1,507 (-23.5%), from €6,407 to €4,900
of which Plant, machinery and equipment: -€1,000
- Reserves +€21,384
up €21,384 (+81.9%), from €26,120 to €47,504
- Other debts +€11,009
up €11,009 (+151%), from €7,292 to €18,301
- Tax, wage and social debts +€3,333
up €3,333 (+34.2%), from €9,734 to €13,067
- Trade debts -€984
down €984 (-44.2%), from €2,226 to €1,242
- Taxes +€1,619
up €1,619 (+17.7%), from €9,156 to €10,775
- Depreciation +€1,393
up €1,393 (+1,220%), from €114 to €1,507
- Gross operating margin -€650
down €650 (-1.8%), from €35,425 to €34,775
- Financial charges +€630
up €630 (+1,819%), from €35 to €665
- Other operating charges +€451
new in 2025: €451
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 | €49,372 | €84,498 | +€35,126 | +71.1% |
| Fixed assets | 21/28 | €6,407 | €4,900 | -€1,507 | -23.5% |
| Tangible fixed assets | 22/27 | €6,407 | €4,900 | -€1,507 | -23.5% |
| Plant, machinery and equipment | 23 | €4,943 | €3,943 | -€1,000 | -20.2% |
| Furniture and vehicles | 24 | €1,465 | €958 | -€507 | -34.6% |
| Current assets | 29/58 | €42,965 | €79,598 | +€36,633 | +85.3% |
| Amounts receivable within one year | 40/41 | €12,230 | €15,529 | +€3,299 | +27.0% |
| Trade receivables | 40 | €10,992 | €15,529 | +€4,537 | +41.3% |
| Other amounts receivable | 41 | €1,238 | €0 | -€1,238 | -100% |
| Cash at bank and in hand | 54/58 | €30,734 | €64,069 | +€33,334 | +108% |
| Total equity and liabilities | 10/49 | €49,372 | €84,498 | +€35,126 | +71.1% |
| Equity | 10/15 | €30,120 | €51,504 | +€21,384 | +71.0% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €26,120 | €47,504 | +€21,384 | +81.9% |
| Distributable reserves | 133 | €26,120 | €47,504 | +€21,384 | +81.9% |
| Amounts payable | 17/49 | €19,252 | €32,994 | +€13,742 | +71.4% |
| Amounts payable within one year | 42/48 | €19,252 | €32,610 | +€13,357 | +69.4% |
| Trade debts | 44 | €2,226 | €1,242 | -€984 | -44.2% |
| Suppliers | 440/4 | €2,226 | €1,242 | -€984 | -44.2% |
| Taxes, remuneration and social security | 45 | €9,734 | €13,067 | +€3,333 | +34.2% |
| Taxes | 450/3 | €9,734 | €13,067 | +€3,333 | +34.2% |
| Other amounts payable | 47/48 | €7,292 | €18,301 | +€11,009 | +151% |
| Accrued charges and deferred income | 492/3 | - | €385 | +€385 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €114 | €1,507 | +€1,393 | +1,220% |
| Other operating charges | 640/8 | - | €451 | +€451 | |
| Gross operating margin | 9900 | €35,425 | €34,775 | -€650 | -1.8% |
| Operating profit (loss) | 9901 | €35,311 | €32,817 | -€2,493 | -7.1% |
| Financial income | 75/76B | - | €7 | +€7 | |
| Recurring financial income | 75 | - | €7 | +€7 | |
| Financial charges | 65/66B | €35 | €665 | +€630 | +1,819% |
| Recurring financial charges | 65 | €35 | €665 | +€630 | +1,819% |
| Profit (loss) for the period before taxes | 9903 | €35,276 | €32,159 | -€3,117 | -8.8% |
| Income taxes | 67/77 | €9,156 | €10,775 | +€1,619 | +17.7% |
| Profit (loss) for the period | 9904 | €26,120 | €21,384 | -€4,736 | -18.1% |
| Profit (loss) for the period to be appropriated | 9905 | €26,120 | €21,384 | -€4,736 | -18.1% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.