BOECKX JOZEF: 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.
BOECKX JOZEF
Largest movements
- Cash +€13,049
up €13,049 (+1,347%), from €969 to €14,018
mainly Net result for the year (+€12,635) and Receivables within one year (+€4,409)
- Receivables within one year -€4,409
down €4,409 (-4.3%), from €103,714 to €99,305
of which Trade receivables: -€30,442
- Reserves +€11,835
up €11,835 (+5.9%), from €201,981 to €213,816
of which Distributable reserves: +€11,835
- Trade debts -€7,912
down €7,912 (-25.5%), from €31,029 to €23,118
- Tax, wage and social debts +€3,095
up €3,095 (+15.0%), from €20,614 to €23,709
- Gross operating margin -€12,038
down €12,038 (-36.8%), from €32,730 to €20,692
- Financial income -€3,862
down €3,862 (-64.4%), from €6,000 to €2,138
- Taxes -€2,973
down €2,973 (-31.3%), from €9,503 to €6,530
- Other operating charges +€1,981
up €1,981 (+168%), from €1,179 to €3,160
- Depreciation -€499
no longer reported in 2024 (was €499)
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €260,944 | €269,584 | +€8,640 | +3.3% |
| Fixed assets | 21/28 | €2,290 | €2,290 | = | 0.0% |
| Financial fixed assets | 28 | €2,290 | €2,290 | = | 0.0% |
| Current assets | 29/58 | €258,654 | €267,294 | +€8,640 | +3.3% |
| Amounts receivable after more than one year | 29 | €150,000 | €150,000 | = | 0.0% |
| Other amounts receivable | 291 | €150,000 | €150,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €3,530 | €1,955 | -€1,574 | -44.6% |
| Stocks | 30/36 | €745 | €690 | -€54 | -7.3% |
| Contracts in progress | 37 | €2,785 | €1,265 | -€1,520 | -54.6% |
| Amounts receivable within one year | 40/41 | €103,714 | €99,305 | -€4,409 | -4.3% |
| Trade receivables | 40 | €58,117 | €27,675 | -€30,442 | -52.4% |
| Other amounts receivable | 41 | €45,597 | €71,630 | +€26,033 | +57.1% |
| Cash at bank and in hand | 54/58 | €969 | €14,018 | +€13,049 | +1,347% |
| Deferred charges and accrued income | 490/1 | €441 | €2,015 | +€1,574 | +356% |
| Total equity and liabilities | 10/49 | €260,944 | €269,584 | +€8,640 | +3.3% |
| Equity | 10/15 | €208,181 | €220,016 | +€11,835 | +5.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €201,981 | €213,816 | +€11,835 | +5.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €200,121 | €211,956 | +€11,835 | +5.9% |
| Amounts payable | 17/49 | €52,763 | €49,568 | -€3,195 | -6.1% |
| Amounts payable within one year | 42/48 | €52,763 | €49,568 | -€3,195 | -6.1% |
| Financial debts | 43 | - | €1,061 | +€1,061 | |
| Credit institutions | 430/8 | - | €1,061 | +€1,061 | |
| Trade debts | 44 | €31,029 | €23,118 | -€7,912 | -25.5% |
| Suppliers | 440/4 | €31,029 | €23,118 | -€7,912 | -25.5% |
| Taxes, remuneration and social security | 45 | €20,614 | €23,709 | +€3,095 | +15.0% |
| Taxes | 450/3 | €20,614 | €23,709 | +€3,095 | +15.0% |
| Other amounts payable | 47/48 | €1,120 | €1,680 | +€560 | +50.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €499 | - | -€499 | |
| Other operating charges | 640/8 | €1,179 | €3,160 | +€1,981 | +168% |
| Gross operating margin | 9900 | €32,730 | €20,692 | -€12,038 | -36.8% |
| Operating profit (loss) | 9901 | €31,052 | €17,533 | -€13,520 | -43.5% |
| Financial income | 75/76B | €6,000 | €2,138 | -€3,862 | -64.4% |
| Recurring financial income | 75 | €6,000 | €2,138 | -€3,862 | -64.4% |
| Financial charges | 65/66B | €588 | €506 | -€82 | -14.0% |
| Recurring financial charges | 65 | €588 | €506 | -€82 | -14.0% |
| Profit (loss) for the period before taxes | 9903 | €36,464 | €19,165 | -€17,299 | -47.4% |
| Income taxes | 67/77 | €9,503 | €6,530 | -€2,973 | -31.3% |
| Profit (loss) for the period | 9904 | €26,961 | €12,635 | -€14,326 | -53.1% |
| Profit (loss) for the period to be appropriated | 9905 | €26,961 | €12,635 | -€14,326 | -53.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.