BoekGoud: 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.
BoekGoud
Largest movements
- Current investments +€35,000
new in 2025: €35,000
- Tangible fixed assets +€13,079
up €13,079 (+1576.8%), from €829 to €13,909
of which Land and buildings: +€13,607
- Cash +€1,400
up €1,400 (+4.0%), from €35,345 to €36,745
mainly Net result for the year (+€25,151) and Debts after one year (+€17,285)
- Reserves +€25,151
up €25,151 (+83.2%), from €30,247 to €55,399
- Debts after one year +€17,285
new in 2025: €17,285
of which Financial debts: +€17,000
- Tax, wage and social debts +€5,121
up €5,121 (+38.3%), from €13,379 to €18,500
- Trade debts +€1,164
up €1,164 (+894.8%), from €130 to €1,294
- Gross operating margin -€1,447
down €1,447 (-4.1%), from €34,875 to €33,428
- Depreciation +€628
up €628 (+119.1%), from €527 to €1,156
- Financial income +€476
up €476 (+1486.4%), from €32 to €508
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
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 | €44,357 | €93,399 | +€49,042 | +110.6% |
| Fixed assets | 21/28 | €829 | €13,981 | +€13,151 | +1585.5% |
| Tangible fixed assets | 22/27 | €829 | €13,909 | +€13,079 | +1576.8% |
| Land and buildings | 22 | - | €13,607 | +€13,607 | |
| Furniture and vehicles | 24 | €829 | €302 | -€527 | -63.6% |
| Financial fixed assets | 28 | - | €72 | +€72 | |
| Current assets | 29/58 | €43,527 | €79,418 | +€35,891 | +82.5% |
| Amounts receivable within one year | 40/41 | €7,373 | €6,654 | -€718 | -9.7% |
| Trade receivables | 40 | €7,373 | €6,654 | -€718 | -9.7% |
| Current investments | 50/53 | - | €35,000 | +€35,000 | |
| Cash at bank and in hand | 54/58 | €35,345 | €36,745 | +€1,400 | +4.0% |
| Deferred charges and accrued income | 490/1 | €810 | €1,019 | +€209 | +25.8% |
| Total equity and liabilities | 10/49 | €44,357 | €93,399 | +€49,042 | +110.6% |
| Equity | 10/15 | €30,847 | €55,999 | +€25,151 | +81.5% |
| Contributions | 10/11 | €600 | €600 | = | 0.0% |
| Reserves | 13 | €30,247 | €55,399 | +€25,151 | +83.2% |
| Distributable reserves | 133 | €30,247 | €55,399 | +€25,151 | +83.2% |
| Amounts payable | 17/49 | €13,509 | €37,400 | +€23,891 | +176.8% |
| Amounts payable after more than one year | 17 | - | €17,285 | +€17,285 | |
| Financial debts | 170/4 | - | €17,000 | +€17,000 | |
| Other amounts payable | 178/9 | - | €285 | +€285 | |
| Amounts payable within one year | 42/48 | €13,509 | €19,794 | +€6,285 | +46.5% |
| Trade debts | 44 | €130 | €1,294 | +€1,164 | +894.8% |
| Suppliers | 440/4 | €130 | €1,294 | +€1,164 | +894.8% |
| Taxes, remuneration and social security | 45 | €13,379 | €18,500 | +€5,121 | +38.3% |
| Taxes | 450/3 | €13,379 | €18,500 | +€5,121 | +38.3% |
| Accrued charges and deferred income | 492/3 | - | €321 | +€321 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €527 | €1,156 | +€628 | +119.1% |
| Other operating charges | 640/8 | €118 | €153 | +€35 | +29.2% |
| Gross operating margin | 9900 | €34,875 | €33,428 | -€1,447 | -4.1% |
| Operating profit (loss) | 9901 | €34,229 | €32,120 | -€2,109 | -6.2% |
| Financial income | 75/76B | €32 | €508 | +€476 | +1486.4% |
| Recurring financial income | 75 | €32 | €508 | +€476 | +1486.4% |
| Financial charges | 65/66B | €54 | €377 | +€323 | +598.1% |
| Recurring financial charges | 65 | €54 | €377 | +€323 | +598.1% |
| Profit (loss) for the period before taxes | 9903 | €34,207 | €32,251 | -€1,957 | -5.7% |
| Income taxes | 67/77 | €7,370 | €7,099 | -€271 | -3.7% |
| Profit (loss) for the period | 9904 | €26,837 | €25,151 | -€1,686 | -6.3% |
| Profit (loss) for the period to be appropriated | 9905 | €26,837 | €25,151 | -€1,686 | -6.3% |
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 6 October 2026 via checked.be.