BOEKANIER: 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.
BOEKANIER
Largest movements
- Cash -€2,794
down €2,794 (-25.9%), from €10,789 to €7,995
mainly Other debts (-€10,295) and Net result for the year (-€4,229)
- Financial fixed assets +€1,646
up €1,646 (+52.0%), from €3,166 to €4,812
- Tangible fixed assets -€1,241
down €1,241 (-25.3%), from €4,899 to €3,658
of which Other tangible fixed assets: -€1,863
- Receivables within one year -€439
down €439 (-17.5%), from €2,515 to €2,076
- Tax, wage and social debts +€10,317
up €10,317 (+106%), from €9,775 to €20,092
of which Remuneration and social security: +€11,027
- Other debts -€10,295
down €10,295 (-9.3%), from €111,020 to €100,725
- Profit (loss) carried forward -€4,229
down €4,229 (-3.2%), from -€132,950 to -€137,179
- Trade debts +€1,029
up €1,029 (+3.5%), from €29,422 to €30,451
- Gross operating margin +€26,364
up €26,364, from -€13,289 to €13,075
- Staff costs +€5,771
up €5,771 (+70.1%), from €8,229 to €14,000
- Depreciation +€594
up €594 (+23.4%), from €2,537 to €3,131
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 | €37,719 | €34,541 | -€3,178 | -8.4% |
| Fixed assets | 21/28 | €8,065 | €8,470 | +€405 | +5.0% |
| Tangible fixed assets | 22/27 | €4,899 | €3,658 | -€1,241 | -25.3% |
| Plant, machinery and equipment | 23 | €1,775 | €2,696 | +€921 | +51.9% |
| Furniture and vehicles | 24 | €474 | €784 | +€310 | +65.4% |
| Leasing and similar rights | 25 | €787 | €178 | -€609 | -77.4% |
| Other tangible fixed assets | 26 | €1,863 | - | -€1,863 | |
| Financial fixed assets | 28 | €3,166 | €4,812 | +€1,646 | +52.0% |
| Current assets | 29/58 | €29,654 | €26,071 | -€3,583 | -12.1% |
| Stocks and contracts in progress | 3 | €16,350 | €16,000 | -€350 | -2.1% |
| Stocks | 30/36 | €16,350 | €16,000 | -€350 | -2.1% |
| Amounts receivable within one year | 40/41 | €2,515 | €2,076 | -€439 | -17.5% |
| Trade receivables | 40 | €2,515 | €2,076 | -€439 | -17.5% |
| Cash at bank and in hand | 54/58 | €10,789 | €7,995 | -€2,794 | -25.9% |
| Total equity and liabilities | 10/49 | €37,719 | €34,541 | -€3,178 | -8.4% |
| Equity | 10/15 | -€112,498 | -€116,727 | -€4,229 | -3.8% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€132,950 | -€137,179 | -€4,229 | -3.2% |
| Amounts payable | 17/49 | €150,217 | €151,268 | +€1,051 | +0.7% |
| Amounts payable within one year | 42/48 | €150,217 | €151,268 | +€1,051 | +0.7% |
| Trade debts | 44 | €29,422 | €30,451 | +€1,029 | +3.5% |
| Suppliers | 440/4 | €29,422 | €30,451 | +€1,029 | +3.5% |
| Taxes, remuneration and social security | 45 | €9,775 | €20,092 | +€10,317 | +106% |
| Taxes | 450/3 | €1,336 | €626 | -€710 | -53.1% |
| Remuneration and social security | 454/9 | €8,439 | €19,466 | +€11,027 | +131% |
| Other amounts payable | 47/48 | €111,020 | €100,725 | -€10,295 | -9.3% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €8,229 | €14,000 | +€5,771 | +70.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,537 | €3,131 | +€594 | +23.4% |
| Gross operating margin | 9900 | -€13,289 | €13,075 | +€26,364 | |
| Operating profit (loss) | 9901 | -€24,055 | -€4,056 | +€19,999 | +83.1% |
| Financial charges | 65/66B | €145 | €173 | +€28 | +19.3% |
| Recurring financial charges | 65 | €145 | €173 | +€28 | +19.3% |
| Profit (loss) for the period before taxes | 9903 | -€24,200 | -€4,229 | +€19,971 | +82.5% |
| Income taxes | 67/77 | €103 | - | -€103 | |
| Profit (loss) for the period | 9904 | -€24,303 | -€4,229 | +€20,074 | +82.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€24,303 | -€4,229 | +€20,074 | +82.6% |
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 15 October 2026 via checked.be.