BIJ DEN BOER: 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.
BIJ DEN BOER
Largest movements
- Financial fixed assets +€250,000
new in 2025: €250,000
- Tangible fixed assets +€247,706
up €247,706 (+121%), from €205,007 to €452,713
of which Land and buildings: +€248,255
- Receivables within one year +€113,116
up €113,116 (+164%), from €69,030 to €182,146
of which Other amounts receivable: +€86,644
- Cash +€11,959
up €11,959 (+29.7%), from €40,268 to €52,227
mainly Contributions, distributions and other (+€500,000) and Debts after one year (+€150,881)
- Contributions +€500,000
up €500,000 (+500,000%), from €100 to €500,100
- Debts after one year +€150,881
new in 2025: €150,881
- Profit (loss) carried forward -€64,937
down €64,937 (-311%), from -€20,891 to -€85,828
- Other debts +€26,069
up €26,069 (+7.8%), from €335,096 to €361,165
- Depreciation +€38,950
up €38,950 (+735%), from €5,301 to €44,251
- Gross operating margin -€9,917
down €9,917 (-377%), from -€2,628 to -€12,545
- Financial charges +€6,197
up €6,197 (+139%), from €4,474 to €10,671
- Financial income +€2,379
up €2,379 (+358%), from €665 to €3,044
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 | €314,305 | €937,968 | +€623,662 | +198% |
| Fixed assets | 21/28 | €205,007 | €702,713 | +€497,706 | +243% |
| Tangible fixed assets | 22/27 | €205,007 | €452,713 | +€247,706 | +121% |
| Land and buildings | 22 | €202,553 | €450,808 | +€248,255 | +123% |
| Plant, machinery and equipment | 23 | €2,454 | €1,905 | -€549 | -22.4% |
| Financial fixed assets | 28 | - | €250,000 | +€250,000 | |
| Current assets | 29/58 | €109,298 | €235,255 | +€125,956 | +115% |
| Amounts receivable within one year | 40/41 | €69,030 | €182,146 | +€113,116 | +164% |
| Trade receivables | 40 | - | €26,472 | +€26,472 | |
| Other amounts receivable | 41 | €69,030 | €155,674 | +€86,644 | +126% |
| Cash at bank and in hand | 54/58 | €40,268 | €52,227 | +€11,959 | +29.7% |
| Deferred charges and accrued income | 490/1 | - | €881 | +€881 | |
| Total equity and liabilities | 10/49 | €314,305 | €937,968 | +€623,662 | +198% |
| Equity | 10/15 | -€20,791 | €414,272 | +€435,063 | |
| Contributions | 10/11 | €100 | €500,100 | +€500,000 | +500,000% |
| Profit (loss) carried forward | 14 | -€20,891 | -€85,828 | -€64,937 | -311% |
| Amounts payable | 17/49 | €335,096 | €523,696 | +€188,599 | +56.3% |
| Amounts payable after more than one year | 17 | - | €150,881 | +€150,881 | |
| Financial debts | 170/4 | - | €150,881 | +€150,881 | |
| Amounts payable within one year | 42/48 | €335,096 | €372,815 | +€37,718 | +11.3% |
| Current portion of amounts payable after more than one year | 42 | - | €6,006 | +€6,006 | |
| Trade debts | 44 | €0 | €5,644 | +€5,644 | |
| Suppliers | 440/4 | €0 | €5,644 | +€5,644 | |
| Other amounts payable | 47/48 | €335,096 | €361,165 | +€26,069 | +7.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,301 | €44,251 | +€38,950 | +735% |
| Other operating charges | 640/8 | €467 | €513 | +€46 | +9.8% |
| Gross operating margin | 9900 | -€2,628 | -€12,545 | -€9,917 | -377% |
| Operating profit (loss) | 9901 | -€8,397 | -€57,310 | -€48,913 | -583% |
| Financial income | 75/76B | €665 | €3,044 | +€2,379 | +358% |
| Recurring financial income | 75 | €665 | €3,044 | +€2,379 | +358% |
| Financial charges | 65/66B | €4,474 | €10,671 | +€6,197 | +139% |
| Recurring financial charges | 65 | €4,474 | €10,671 | +€6,197 | +139% |
| Profit (loss) for the period before taxes | 9903 | -€12,205 | -€64,937 | -€52,732 | -432% |
| Profit (loss) for the period | 9904 | -€12,205 | -€64,937 | -€52,732 | -432% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,205 | -€64,937 | -€52,732 | -432% |
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 27 October 2026 via checked.be.