BOEKABOE: 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.
BOEKABOE
Largest movements
- Cash -€50,263
down €50,263 (-61.9%), from €81,204 to €30,940
mainly Net result for the year (-€22,760) and Tax, wage and social debts (-€16,063)
- Receivables within one year +€12,557
up €12,557 (+153%), from €8,204 to €20,762
- Tangible fixed assets -€11,923
down €11,923 (-33.2%), from €35,899 to €23,976
- Profit (loss) carried forward -€22,760
down €22,760, from €3,870 to -€18,890
- Tax, wage and social debts -€16,063
down €16,063 (-91.6%), from €17,534 to €1,471
of which Taxes: -€17,482
- Other debts -€8,302
no longer reported in 2025 (was €8,302)
- Current portion of long-term debt -€5,833
no longer reported in 2025 (was €5,833)
- Trade debts +€3,461
up €3,461 (+1,307%), from €265 to €3,726
- Gross operating margin -€29,381
down €29,381, from €16,792 to -€12,590
- Depreciation -€2,197
down €2,197 (-19.3%), from €11,406 to €9,209
- Taxes -€1,740
down €1,740 (-97.1%), from €1,792 to €52
- Financial income -€1,311
down €1,311 (-89.5%), from €1,465 to €154
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 | €125,520 | €76,023 | -€49,497 | -39.4% |
| Fixed assets | 21/28 | €35,899 | €23,976 | -€11,923 | -33.2% |
| Tangible fixed assets | 22/27 | €35,899 | €23,976 | -€11,923 | -33.2% |
| Furniture and vehicles | 24 | €35,899 | €23,976 | -€11,923 | -33.2% |
| Current assets | 29/58 | €89,621 | €52,046 | -€37,574 | -41.9% |
| Amounts receivable within one year | 40/41 | €8,204 | €20,762 | +€12,557 | +153% |
| Other amounts receivable | 41 | €8,204 | €20,762 | +€12,557 | +153% |
| Cash at bank and in hand | 54/58 | €81,204 | €30,940 | -€50,263 | -61.9% |
| Deferred charges and accrued income | 490/1 | €213 | €344 | +€131 | +61.8% |
| Total equity and liabilities | 10/49 | €125,520 | €76,023 | -€49,497 | -39.4% |
| Equity | 10/15 | €93,586 | €70,825 | -€22,760 | -24.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €83,515 | €83,515 | = | 0.0% |
| Distributable reserves | 133 | €83,515 | €83,515 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,870 | -€18,890 | -€22,760 | |
| Amounts payable | 17/49 | €31,934 | €5,197 | -€26,737 | -83.7% |
| Amounts payable within one year | 42/48 | €31,934 | €5,197 | -€26,737 | -83.7% |
| Current portion of amounts payable after more than one year | 42 | €5,833 | - | -€5,833 | |
| Trade debts | 44 | €265 | €3,726 | +€3,461 | +1,307% |
| Suppliers | 440/4 | €265 | €3,726 | +€3,461 | +1,307% |
| Taxes, remuneration and social security | 45 | €17,534 | €1,471 | -€16,063 | -91.6% |
| Taxes | 450/3 | €17,534 | €52 | -€17,482 | -99.7% |
| Remuneration and social security | 454/9 | - | €1,419 | +€1,419 | |
| Other amounts payable | 47/48 | €8,302 | - | -€8,302 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,406 | €9,209 | -€2,197 | -19.3% |
| Other operating charges | 640/8 | €992 | €888 | -€104 | -10.5% |
| Gross operating margin | 9900 | €16,792 | -€12,590 | -€29,381 | |
| Operating profit (loss) | 9901 | €4,394 | -€22,686 | -€27,080 | |
| Financial income | 75/76B | €1,465 | €154 | -€1,311 | -89.5% |
| Recurring financial income | 75 | €1,465 | €154 | -€1,311 | -89.5% |
| Financial charges | 65/66B | €196 | €175 | -€21 | -10.6% |
| Recurring financial charges | 65 | €196 | €175 | -€21 | -10.6% |
| Profit (loss) for the period before taxes | 9903 | €5,663 | -€22,708 | -€28,371 | |
| Income taxes | 67/77 | €1,792 | €52 | -€1,740 | -97.1% |
| Profit (loss) for the period | 9904 | €3,870 | -€22,760 | -€26,631 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,870 | -€22,760 | -€26,631 |
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 23 October 2026 via checked.be.