BOEFFET: what changed
Two fiscal 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.
BOEFFET
Largest movements
- Receivables within one year -€1,481
no longer reported in 2025 (was €1,481)
of which Trade receivables: -€1,082
- Profit (loss) carried forward -€1,201
down €1,201 (-2.3%), from -€52,465 to -€53,666
- Gross operating margin +€228
up €228 (+25.7%), from -€887 to -€659
- Other operating charges -€47
down €47 (-9.4%), from €498 to €451
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.
Cash bridge derived
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 | €23,179 | €21,741 | -€1,439 | -6.2% |
| Fixed assets | 21/28 | €16,452 | €16,452 | = | 0.0% |
| Tangible fixed assets | 22/27 | €16,452 | €16,452 | = | 0.0% |
| Plant, machinery and equipment | 23 | €16,452 | €16,452 | = | 0.0% |
| Current assets | 29/58 | €6,728 | €5,289 | -€1,439 | -21.4% |
| Stocks and contracts in progress | 3 | €4,139 | €4,139 | = | 0.0% |
| Stocks | 30/36 | €4,139 | €4,139 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €1,481 | - | -€1,481 | |
| Trade receivables | 40 | €1,082 | - | -€1,082 | |
| Other amounts receivable | 41 | €399 | - | -€399 | |
| Cash at bank and in hand | 54/58 | €1,038 | €1,150 | +€112 | +10.8% |
| Deferred charges and accrued income | 490/1 | €69 | - | -€69 | |
| Total equity and liabilities | 10/49 | €23,179 | €21,741 | -€1,439 | -6.2% |
| Equity | 10/15 | -€33,865 | -€35,066 | -€1,201 | -3.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€52,465 | -€53,666 | -€1,201 | -2.3% |
| Amounts payable | 17/49 | €57,045 | €56,806 | -€238 | -0.4% |
| Amounts payable within one year | 42/48 | €57,045 | €56,806 | -€238 | -0.4% |
| Trade debts | 44 | €145 | - | -€145 | |
| Suppliers | 440/4 | €145 | - | -€145 | |
| Other amounts payable | 47/48 | €56,899 | €56,806 | -€93 | -0.2% |
| Other operating charges | 640/8 | €498 | €451 | -€47 | -9.4% |
| Gross operating margin | 9900 | -€887 | -€659 | +€228 | +25.7% |
| Operating profit (loss) | 9901 | -€1,385 | -€1,111 | +€275 | +19.8% |
| Financial charges | 65/66B | €90 | €90 | -€0 | 0.0% |
| Recurring financial charges | 65 | €90 | €90 | -€0 | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,475 | -€1,201 | +€275 | +18.6% |
| Profit (loss) for the period | 9904 | -€1,475 | -€1,201 | +€275 | +18.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,475 | -€1,201 | +€275 | +18.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.