BOECKENBERG: 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.
BOECKENBERG
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Debts after one year +€300,000
new in 2025: €300,000
- Profit (loss) carried forward -€229,750
down €229,750 (-23.6%), from €974,175 to €744,425
- Other debts -€102,325
no longer reported in 2025 (was €102,325)
- Financial income -€97,174
down €97,174 (-50.2%), from €193,601 to €96,427
of which Financial income: -€101,572
- Financial charges -€9,724
down €9,724 (-51.8%), from €18,787 to €9,063
- Provisions +€6,000
new in 2025: €6,000
- Taxes +€3,513
up €3,513 (+1,351%), from €260 to €3,773
- Gross operating margin +€1,848
up €1,848 (+20.1%), from -€9,189 to -€7,341
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 | €1,260,700 | €1,238,072 | -€22,628 | -1.8% |
| Fixed assets | 21/28 | €954,269 | €954,269 | = | 0.0% |
| Financial fixed assets | 28 | €954,269 | €954,269 | = | 0.0% |
| Current assets | 29/58 | €306,431 | €283,803 | -€22,628 | -7.4% |
| Amounts receivable within one year | 40/41 | €1,403 | - | -€1,403 | |
| Trade receivables | 40 | €1,403 | - | -€1,403 | |
| Current investments | 50/53 | €292,913 | €280,915 | -€11,998 | -4.1% |
| Cash at bank and in hand | 54/58 | €12,115 | €2,888 | -€9,227 | -76.2% |
| Total equity and liabilities | 10/49 | €1,260,700 | €1,238,072 | -€22,628 | -1.8% |
| Equity | 10/15 | €1,142,375 | €912,625 | -€229,750 | -20.1% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €106,200 | €106,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €100,000 | €100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €974,175 | €744,425 | -€229,750 | -23.6% |
| Provisions and deferred taxes | 16 | €16,000 | €22,000 | +€6,000 | +37.5% |
| Provisions for liabilities and charges | 160/5 | €16,000 | €22,000 | +€6,000 | +37.5% |
| Taxes | 161 | €16,000 | €22,000 | +€6,000 | +37.5% |
| Amounts payable | 17/49 | €102,325 | €303,447 | +€201,122 | +197% |
| Amounts payable after more than one year | 17 | - | €300,000 | +€300,000 | |
| Other amounts payable | 178/9 | - | €300,000 | +€300,000 | |
| Amounts payable within one year | 42/48 | €102,325 | €3,447 | -€98,878 | -96.6% |
| Trade debts | 44 | - | €3,447 | +€3,447 | |
| Suppliers | 440/4 | - | €3,447 | +€3,447 | |
| Other amounts payable | 47/48 | €102,325 | - | -€102,325 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €6,000 | +€6,000 | |
| Gross operating margin | 9900 | -€9,189 | -€7,341 | +€1,848 | +20.1% |
| Operating profit (loss) | 9901 | -€9,189 | -€13,341 | -€4,152 | -45.2% |
| Financial income | 75/76B | €193,601 | €96,427 | -€97,174 | -50.2% |
| Recurring financial income | 75 | €188,750 | €87,178 | -€101,572 | -53.8% |
| Non-recurring financial income | 76B | €4,851 | €9,249 | +€4,398 | +90.7% |
| Financial charges | 65/66B | €18,787 | €9,063 | -€9,724 | -51.8% |
| Recurring financial charges | 65 | €18,787 | €9,063 | -€9,724 | -51.8% |
| Profit (loss) for the period before taxes | 9903 | €165,625 | €74,023 | -€91,602 | -55.3% |
| Income taxes | 67/77 | €260 | €3,773 | +€3,513 | +1,351% |
| Profit (loss) for the period | 9904 | €165,365 | €70,250 | -€95,115 | -57.5% |
| Profit (loss) for the period to be appropriated | 9905 | €165,365 | €70,250 | -€95,115 | -57.5% |
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 14 October 2026 via checked.be.