Boeimeer: 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.
Boeimeer
Largest movements
- Tangible fixed assets -€26,536
down €26,536 (-8.0%), from €333,344 to €306,808
of which Land and buildings: -€18,313
- Debts after one year -€36,405
down €36,405 (-20.5%), from €177,676 to €141,271
- Profit (loss) carried forward +€15,003
up €15,003 (+71.3%), from -€21,034 to -€6,032
- Other debts -€6,669
down €6,669 (-15.1%), from €44,109 to €37,440
- Gross operating margin +€10,856
up €10,856 (+24.5%), from €44,290 to €55,147
- Financial charges -€2,274
down €2,274 (-23.1%), from €9,853 to €7,580
- Depreciation +€723
up €723 (+2.4%), from €30,633 to €31,356
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €333,344 | €306,808 | -€26,536 | -8.0% |
| Fixed assets | 21/28 | €333,344 | €306,808 | -€26,536 | -8.0% |
| Tangible fixed assets | 22/27 | €333,344 | €306,808 | -€26,536 | -8.0% |
| Land and buildings | 22 | €270,447 | €252,135 | -€18,313 | -6.8% |
| Plant, machinery and equipment | 23 | €7,456 | €2,593 | -€4,863 | -65.2% |
| Other tangible fixed assets | 26 | €55,440 | €52,080 | -€3,360 | -6.1% |
| Total equity and liabilities | 10/49 | €333,344 | €306,808 | -€26,536 | -8.0% |
| Equity | 10/15 | €53,343 | €68,346 | +€15,003 | +28.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €55,778 | €55,778 | = | 0.0% |
| Distributable reserves | 133 | €55,778 | €55,778 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,034 | -€6,032 | +€15,003 | +71.3% |
| Amounts payable | 17/49 | €280,001 | €238,462 | -€41,539 | -14.8% |
| Amounts payable after more than one year | 17 | €177,676 | €141,271 | -€36,405 | -20.5% |
| Financial debts | 170/4 | €177,676 | €141,271 | -€36,405 | -20.5% |
| Amounts payable within one year | 42/48 | €102,325 | €97,191 | -€5,134 | -5.0% |
| Current portion of amounts payable after more than one year | 42 | €49,431 | €52,583 | +€3,152 | +6.4% |
| Financial debts | 43 | €5,768 | €6,603 | +€836 | +14.5% |
| Credit institutions | 430/8 | €5,768 | €6,603 | +€836 | +14.5% |
| Trade debts | 44 | €3,017 | €564 | -€2,453 | -81.3% |
| Suppliers | 440/4 | €3,017 | €564 | -€2,453 | -81.3% |
| Other amounts payable | 47/48 | €44,109 | €37,440 | -€6,669 | -15.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,633 | €31,356 | +€723 | +2.4% |
| Other operating charges | 640/8 | €1,338 | €1,209 | -€129 | -9.6% |
| Gross operating margin | 9900 | €44,290 | €55,147 | +€10,856 | +24.5% |
| Operating profit (loss) | 9901 | €12,320 | €22,582 | +€10,263 | +83.3% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €9,853 | €7,580 | -€2,274 | -23.1% |
| Recurring financial charges | 65 | €9,853 | €7,580 | -€2,274 | -23.1% |
| Profit (loss) for the period before taxes | 9903 | €2,466 | €15,003 | +€12,536 | +508.3% |
| Profit (loss) for the period | 9904 | €2,466 | €15,003 | +€12,536 | +508.3% |
| Profit (loss) for the period to be appropriated | 9905 | €2,466 | €15,003 | +€12,536 | +508.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.