Bert Boeykens: 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.
Bert Boeykens
Largest movements
- Cash +€2,275
up €2,275 (+20.1%), from €11,294 to €13,569
mainly Net result for the year (+€2,275)
- Profit (loss) carried forward +€2,275
up €2,275 (+74.4%), from €3,059 to €5,334
- Taxes -€3,798
down €3,798, from €1,214 to -€2,584
- Financial charges -€531
down €531 (-95.1%), from €558 to €27
- Gross operating margin -€231
down €231 (-453%), from -€51 to -€282
- Other operating charges -€152
no longer reported in 2025 (was €152)
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 | €41,294 | €43,569 | +€2,275 | +5.5% |
| Current assets | 29/58 | €41,294 | €43,569 | +€2,275 | +5.5% |
| Amounts receivable after more than one year | 29 | €30,000 | €30,000 | = | 0.0% |
| Trade receivables | 290 | €30,000 | - | -€30,000 | |
| Other amounts receivable | 291 | - | €30,000 | +€30,000 | |
| Cash at bank and in hand | 54/58 | €11,294 | €13,569 | +€2,275 | +20.1% |
| Total equity and liabilities | 10/49 | €41,294 | €43,569 | +€2,275 | +5.5% |
| Equity | 10/15 | €41,294 | €43,569 | +€2,275 | +5.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €19,635 | €19,635 | = | 0.0% |
| 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 | €17,775 | €17,775 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,059 | €5,334 | +€2,275 | +74.4% |
| Non-recurring operating income | 76A | €200 | - | -€200 | |
| Other operating charges | 640/8 | €152 | - | -€152 | |
| Non-recurring operating charges | 66A | €14,170 | - | -€14,170 | |
| Gross operating margin | 9900 | -€51 | -€282 | -€231 | -453% |
| Operating profit (loss) | 9901 | -€14,373 | -€282 | +€14,091 | +98.0% |
| Financial charges | 65/66B | €558 | €27 | -€531 | -95.1% |
| Recurring financial charges | 65 | €558 | €27 | -€531 | -95.1% |
| Profit (loss) for the period before taxes | 9903 | -€14,931 | -€309 | +€14,621 | +97.9% |
| Income taxes | 67/77 | €1,214 | -€2,584 | -€3,798 | |
| Profit (loss) for the period | 9904 | -€16,145 | €2,275 | +€18,420 | |
| Profit (loss) for the period to be appropriated | 9905 | -€16,145 | €2,275 | +€18,420 |
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 17 October 2026 via checked.be.