Biogas - Boonen: 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.
Biogas - Boonen
Largest movements
- Receivables within one year +€1.2m
up €1.2m (+70.2%), from €1.8m to €3.0m
of which Trade receivables: +€1.2m
- Cash -€275,098
down €275,098 (-92.1%), from €298,726 to €23,627
mainly Receivables within one year (-€1.2m) and Investment in fixed assets (net) (-€32,598)
- Tangible fixed assets -€219,650
down €219,650 (-13.4%), from €1.6m to €1.4m
of which Plant, machinery and equipment: -€159,644
- Debts after one year +€308,562
up €308,562 (+12.7%), from €2.4m to €2.7m
- Profit (loss) carried forward +€224,243
up €224,243 (+54.0%), from -€415,158 to -€190,915
- Trade debts +€211,427
up €211,427 (+56.9%), from €371,693 to €583,120
- Gross operating margin +€826,018
up €826,018, from -€150,884 to €675,134
- Depreciation +€68,001
up €68,001 (+36.9%), from €184,247 to €252,248
- Financial charges +€65,802
up €65,802 (+77.8%), from €84,546 to €150,348
- Other operating charges -€8,135
down €8,135 (-53.7%), from €15,150 to €7,015
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 | €3,743,791 | €4,456,124 | +€712,334 | +19.0% |
| Fixed assets | 21/28 | €1,635,001 | €1,415,350 | -€219,650 | -13.4% |
| Tangible fixed assets | 22/27 | €1,634,251 | €1,414,600 | -€219,650 | -13.4% |
| Land and buildings | 22 | €197,904 | €164,442 | -€33,461 | -16.9% |
| Plant, machinery and equipment | 23 | €1,299,872 | €1,140,228 | -€159,644 | -12.3% |
| Furniture and vehicles | 24 | €27,719 | €21,037 | -€6,682 | -24.1% |
| Leasing and similar rights | 25 | €108,755 | €88,893 | -€19,862 | -18.3% |
| Financial fixed assets | 28 | €750 | €750 | = | 0.0% |
| Current assets | 29/58 | €2,108,790 | €3,040,774 | +€931,984 | +44.2% |
| Stocks and contracts in progress | 3 | €44,260 | €12,585 | -€31,675 | -71.6% |
| Stocks | 30/36 | €44,260 | €12,585 | -€31,675 | -71.6% |
| Amounts receivable within one year | 40/41 | €1,764,751 | €3,003,334 | +€1.2m | +70.2% |
| Trade receivables | 40 | €237,614 | €1,451,143 | +€1.2m | +511% |
| Other amounts receivable | 41 | €1,527,136 | €1,552,190 | +€25,054 | +1.6% |
| Cash at bank and in hand | 54/58 | €298,726 | €23,627 | -€275,098 | -92.1% |
| Deferred charges and accrued income | 490/1 | €1,054 | €1,228 | +€174 | +16.5% |
| Total equity and liabilities | 10/49 | €3,743,791 | €4,456,124 | +€712,334 | +19.0% |
| Equity | 10/15 | -€33,553 | €184,637 | +€218,190 | |
| Contributions | 10/11 | €310,600 | €310,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€415,158 | -€190,915 | +€224,243 | +54.0% |
| Investment grants | 15 | €71,005 | €64,952 | -€6,053 | -8.5% |
| Amounts payable | 17/49 | €3,777,344 | €4,271,487 | +€494,144 | +13.1% |
| Amounts payable after more than one year | 17 | €2,425,973 | €2,734,534 | +€308,562 | +12.7% |
| Financial debts | 170/4 | €2,425,973 | €2,734,534 | +€308,562 | +12.7% |
| Amounts payable within one year | 42/48 | €1,351,371 | €1,536,953 | +€185,582 | +13.7% |
| Current portion of amounts payable after more than one year | 42 | €217,808 | €192,124 | -€25,684 | -11.8% |
| Financial debts | 43 | €650,000 | €650,000 | = | 0.0% |
| Credit institutions | 430/8 | €650,000 | €650,000 | = | 0.0% |
| Trade debts | 44 | €371,693 | €583,120 | +€211,427 | +56.9% |
| Suppliers | 440/4 | €371,693 | €583,120 | +€211,427 | +56.9% |
| Taxes, remuneration and social security | 45 | €13,585 | €13,424 | -€161 | -1.2% |
| Taxes | 450/3 | €1,136 | €1,242 | +€106 | +9.3% |
| Remuneration and social security | 454/9 | €12,448 | €12,182 | -€267 | -2.1% |
| Other amounts payable | 47/48 | €98,285 | €98,285 | = | 0.0% |
| Non-recurring operating income | 76A | €0 | €77,949 | +€77,949 | |
| Remuneration, social security and pensions | 62 | €62,176 | €60,665 | -€1,511 | -2.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €184,247 | €252,248 | +€68,001 | +36.9% |
| Other operating charges | 640/8 | €15,150 | €7,015 | -€8,135 | -53.7% |
| Gross operating margin | 9900 | -€150,884 | €675,134 | +€826,018 | |
| Operating profit (loss) | 9901 | -€412,458 | €355,205 | +€767,663 | |
| Financial income | 75/76B | €28,019 | €30,427 | +€2,408 | +8.6% |
| Recurring financial income | 75 | €28,019 | €30,427 | +€2,408 | +8.6% |
| Financial charges | 65/66B | €84,546 | €150,348 | +€65,802 | +77.8% |
| Recurring financial charges | 65 | €84,546 | €150,348 | +€65,802 | +77.8% |
| Profit (loss) for the period before taxes | 9903 | -€468,984 | €235,285 | +€704,269 | |
| Income taxes | 67/77 | €231 | €307 | +€76 | +32.9% |
| Profit (loss) for the period | 9904 | -€469,215 | €234,978 | +€704,193 | |
| Profit (loss) for the period to be appropriated | 9905 | -€469,215 | €234,978 | +€704,193 |
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 29 October 2026 via checked.be.