BOEKFI: 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.
BOEKFI
Largest movements
- Tangible fixed assets -€13,042
down €13,042 (-3.0%), from €430,041 to €416,999
of which Land and buildings: -€10,452
- Debts after one year -€14,230
down €14,230 (-6.4%), from €221,630 to €207,401
- Other operating charges +€454
new in 2023: €454
- Financial charges -€418
down €418 (-6.6%), from €6,291 to €5,873
- Gross operating margin +€260
up €260 (+1.3%), from €20,787 to €21,048
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €725,231 | €712,826 | -€12,405 | -1.7% |
| Fixed assets | 21/28 | €430,041 | €416,999 | -€13,042 | -3.0% |
| Tangible fixed assets | 22/27 | €430,041 | €416,999 | -€13,042 | -3.0% |
| Land and buildings | 22 | €425,452 | €415,001 | -€10,452 | -2.5% |
| Furniture and vehicles | 24 | €4,589 | €1,998 | -€2,591 | -56.5% |
| Current assets | 29/58 | €295,190 | €295,827 | +€638 | +0.2% |
| Amounts receivable within one year | 40/41 | €292,667 | €292,791 | +€124 | 0.0% |
| Trade receivables | 40 | €292,607 | €292,607 | = | 0.0% |
| Other amounts receivable | 41 | €61 | €185 | +€124 | +205% |
| Cash at bank and in hand | 54/58 | €2,523 | €3,036 | +€513 | +20.4% |
| Total equity and liabilities | 10/49 | €725,231 | €712,826 | -€12,405 | -1.7% |
| Equity | 10/15 | €119,646 | €120,940 | +€1,295 | +1.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 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 | €105,386 | €106,680 | +€1,295 | +1.2% |
| Amounts payable | 17/49 | €605,585 | €591,886 | -€13,699 | -2.3% |
| Amounts payable after more than one year | 17 | €221,630 | €207,401 | -€14,230 | -6.4% |
| Financial debts | 170/4 | €221,630 | €207,401 | -€14,230 | -6.4% |
| Amounts payable within one year | 42/48 | €383,955 | €384,485 | +€530 | +0.1% |
| Current portion of amounts payable after more than one year | 42 | €16,353 | €13,791 | -€2,562 | -15.7% |
| Financial debts | 43 | €157,375 | €157,375 | = | 0.0% |
| Other loans | 439 | €157,375 | €157,375 | = | 0.0% |
| Trade debts | 44 | €467 | €3,175 | +€2,708 | +579% |
| Suppliers | 440/4 | €467 | €3,175 | +€2,708 | +579% |
| Taxes, remuneration and social security | 45 | €34,578 | €34,963 | +€385 | +1.1% |
| Taxes | 450/3 | €3,170 | €3,554 | +€385 | +12.1% |
| Remuneration and social security | 454/9 | €31,409 | €31,409 | = | 0.0% |
| Other amounts payable | 47/48 | €175,181 | €175,181 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,042 | €13,042 | -€0 | 0.0% |
| Other operating charges | 640/8 | - | €454 | +€454 | |
| Gross operating margin | 9900 | €20,787 | €21,048 | +€260 | +1.3% |
| Operating profit (loss) | 9901 | €7,745 | €7,552 | -€193 | -2.5% |
| Financial charges | 65/66B | €6,291 | €5,873 | -€418 | -6.6% |
| Recurring financial charges | 65 | €6,291 | €5,873 | -€418 | -6.6% |
| Profit (loss) for the period before taxes | 9903 | €1,455 | €1,679 | +€225 | +15.4% |
| Income taxes | 67/77 | €537 | €385 | -€152 | -28.3% |
| Profit (loss) for the period | 9904 | €918 | €1,295 | +€377 | +41.0% |
| Profit (loss) for the period to be appropriated | 9905 | €918 | €1,295 | +€377 | +41.0% |
Source: filed annual accounts (NBB), financial years ended 30 September 2022 and 30 September 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.