BOEK-IN: 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.
BOEK-IN
Largest movements
- Cash +€123,958
up €123,958 (+542%), from €22,891 to €146,849
mainly Depreciation (+€70,503) and Debts after one year (+€62,835)
- Tangible fixed assets -€55,503
down €55,503 (-30.4%), from €182,846 to €127,343
of which Land and buildings: -€37,199
- Stocks and contracts -€55,494
down €55,494 (-25.7%), from €215,584 to €160,090
- Receivables within one year +€39,424
up €39,424 (+73.8%), from €53,451 to €92,875
of which Trade receivables: +€36,703
- Intangible fixed assets -€15,000
down €15,000 (-60.0%), from €25,000 to €10,000
- Debts after one year +€62,835
up €62,835 (+5.8%), from €1.1m to €1.1m
- Trade debts -€15,950
no longer reported in 2025 (was €15,950)
- Profit (loss) carried forward -€7,938
down €7,938 (-1.2%), from -€662,024 to -€669,962
- Turnover +€208,596
up €208,596 (+22.5%), from €928,001 to €1.1m
- Gross operating margin +€107,354
up €107,354, from -€29,231 to €78,123
- Depreciation -€37,821
down €37,821 (-34.9%), from €108,324 to €70,503
- Financial charges -€24,356
down €24,356 (-81.1%), from €30,039 to €5,683
- Purchases and services -€17,521
down €17,521 (-1.8%), from €992,639 to €975,118
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 | €505,488 | €542,873 | +€37,385 | +7.4% |
| Fixed assets | 21/28 | €210,598 | €140,095 | -€70,503 | -33.5% |
| Intangible fixed assets | 21 | €25,000 | €10,000 | -€15,000 | -60.0% |
| Tangible fixed assets | 22/27 | €182,846 | €127,343 | -€55,503 | -30.4% |
| Land and buildings | 22 | €131,599 | €94,400 | -€37,199 | -28.3% |
| Plant, machinery and equipment | 23 | €31,204 | €17,439 | -€13,765 | -44.1% |
| Furniture and vehicles | 24 | €20,043 | €15,504 | -€4,539 | -22.6% |
| Financial fixed assets | 28 | €2,752 | €2,752 | = | 0.0% |
| Current assets | 29/58 | €294,890 | €402,778 | +€107,888 | +36.6% |
| Stocks and contracts in progress | 3 | €215,584 | €160,090 | -€55,494 | -25.7% |
| Stocks | 30/36 | €215,584 | €160,090 | -€55,494 | -25.7% |
| Amounts receivable within one year | 40/41 | €53,451 | €92,875 | +€39,424 | +73.8% |
| Trade receivables | 40 | €17,974 | €54,677 | +€36,703 | +204% |
| Other amounts receivable | 41 | €35,477 | €38,198 | +€2,721 | +7.7% |
| Cash at bank and in hand | 54/58 | €22,891 | €146,849 | +€123,958 | +542% |
| Deferred charges and accrued income | 490/1 | €2,964 | €2,964 | = | 0.0% |
| Total equity and liabilities | 10/49 | €505,488 | €542,873 | +€37,385 | +7.4% |
| Equity | 10/15 | -€587,024 | -€594,962 | -€7,938 | -1.4% |
| Contributions | 10/11 | €75,000 | €75,000 | = | 0.0% |
| Capital | 10 | €75,000 | €75,000 | = | 0.0% |
| Issued capital | 100 | €75,000 | €75,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€662,024 | -€669,962 | -€7,938 | -1.2% |
| Amounts payable | 17/49 | €1,092,512 | €1,137,835 | +€45,323 | +4.1% |
| Amounts payable after more than one year | 17 | €1,075,000 | €1,137,835 | +€62,835 | +5.8% |
| Other amounts payable | 178/9 | €1,075,000 | €1,137,835 | +€62,835 | +5.8% |
| Amounts payable within one year | 42/48 | €17,512 | - | -€17,512 | |
| Trade debts | 44 | €15,950 | - | -€15,950 | |
| Suppliers | 440/4 | €15,950 | - | -€15,950 | |
| Other amounts payable | 47/48 | €1,562 | - | -€1,562 | |
| Turnover | 70 | €928,001 | €1,136,597 | +€208,596 | +22.5% |
| Non-recurring operating income | 76A | - | €80,819 | +€80,819 | |
| Goods, raw materials, services and sundry goods | 60/61 | €992,639 | €975,118 | -€17,521 | -1.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €108,324 | €70,503 | -€37,821 | -34.9% |
| Other operating charges | 640/8 | €22,177 | €9,919 | -€12,258 | -55.3% |
| Non-recurring operating charges | 66A | - | €80 | +€80 | |
| Gross operating margin | 9900 | -€29,231 | €78,123 | +€107,354 | |
| Operating profit (loss) | 9901 | -€159,732 | -€2,379 | +€157,353 | +98.5% |
| Financial income | 75/76B | €1,533 | €129 | -€1,404 | -91.6% |
| Recurring financial income | 75 | €1,533 | €129 | -€1,404 | -91.6% |
| Financial charges | 65/66B | €30,039 | €5,683 | -€24,356 | -81.1% |
| Recurring financial charges | 65 | €30,039 | €5,683 | -€24,356 | -81.1% |
| Profit (loss) for the period before taxes | 9903 | -€188,238 | -€7,933 | +€180,305 | +95.8% |
| Income taxes | 67/77 | - | €5 | +€5 | |
| Profit (loss) for the period | 9904 | -€188,238 | -€7,938 | +€180,300 | +95.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€188,238 | -€7,938 | +€180,300 | +95.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.