BOEKHOUDTEAM: 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.
BOEKHOUDTEAM
Largest movements
- Current investments -€15,210
down €15,210 (-13.8%), from €110,210 to €95,000
- Receivables within one year +€9,160
up €9,160 (+11.2%), from €81,615 to €90,774
of which Trade receivables: +€7,866
- Tangible fixed assets -€3,184
down €3,184 (-23.2%), from €13,726 to €10,542
of which Furniture and vehicles: -€2,153
- Trade debts -€14,320
down €14,320 (-21.6%), from €66,416 to €52,096
- Reserves +€10,683
up €10,683 (+28.2%), from €37,929 to €48,611
of which Distributable reserves: +€10,683
- Other debts -€4,000
down €4,000 (-100%), from €4,000 to €0
- Gross operating margin -€8,338
down €8,338 (-7.2%), from €115,307 to €106,969
- Staff costs +€2,091
up €2,091 (+2.8%), from €74,773 to €76,864
- Taxes -€1,829
down €1,829 (-21.7%), from €8,431 to €6,602
- Financial income +€1,362
up €1,362 (+442%), from €309 to €1,671
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 | €217,198 | €209,870 | -€7,328 | -3.4% |
| Fixed assets | 21/28 | €14,899 | €11,072 | -€3,827 | -25.7% |
| Intangible fixed assets | 21 | €643 | €0 | -€643 | -100% |
| Tangible fixed assets | 22/27 | €13,726 | €10,542 | -€3,184 | -23.2% |
| Land and buildings | 22 | €0 | €0 | = | |
| Plant, machinery and equipment | 23 | €6,897 | €5,866 | -€1,031 | -14.9% |
| Furniture and vehicles | 24 | €6,829 | €4,676 | -€2,153 | -31.5% |
| Financial fixed assets | 28 | €530 | €530 | = | 0.0% |
| Current assets | 29/58 | €202,300 | €198,798 | -€3,501 | -1.7% |
| Amounts receivable within one year | 40/41 | €81,615 | €90,774 | +€9,160 | +11.2% |
| Trade receivables | 40 | €77,981 | €85,847 | +€7,866 | +10.1% |
| Other amounts receivable | 41 | €3,633 | €4,927 | +€1,294 | +35.6% |
| Current investments | 50/53 | €110,210 | €95,000 | -€15,210 | -13.8% |
| Cash at bank and in hand | 54/58 | €8,545 | €9,653 | +€1,108 | +13.0% |
| Deferred charges and accrued income | 490/1 | €1,930 | €3,372 | +€1,442 | +74.7% |
| Total equity and liabilities | 10/49 | €217,198 | €209,870 | -€7,328 | -3.4% |
| Equity | 10/15 | €37,929 | €48,611 | +€10,683 | +28.2% |
| Contributions | 10/11 | €0 | - | = | |
| Reserves | 13 | €37,929 | €48,611 | +€10,683 | +28.2% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €92 | €92 | = | 0.0% |
| Distributable reserves | 133 | €37,837 | €48,520 | +€10,683 | +28.2% |
| Amounts payable | 17/49 | €179,269 | €161,259 | -€18,011 | -10.0% |
| Amounts payable after more than one year | 17 | €100,000 | €100,000 | = | 0.0% |
| Financial debts | 170/4 | €100,000 | €100,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €79,269 | €61,259 | -€18,011 | -22.7% |
| Trade debts | 44 | €66,416 | €52,096 | -€14,320 | -21.6% |
| Suppliers | 440/4 | €66,416 | €52,096 | -€14,320 | -21.6% |
| Taxes, remuneration and social security | 45 | €8,853 | €9,163 | +€310 | +3.5% |
| Taxes | 450/3 | €341 | €0 | -€341 | -100% |
| Remuneration and social security | 454/9 | €8,512 | €9,163 | +€651 | +7.6% |
| Other amounts payable | 47/48 | €4,000 | €0 | -€4,000 | -100% |
| Remuneration, social security and pensions | 62 | €74,773 | €76,864 | +€2,091 | +2.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,834 | €3,827 | -€7 | -0.2% |
| Other operating charges | 640/8 | €8,180 | €8,832 | +€652 | +8.0% |
| Gross operating margin | 9900 | €115,307 | €106,969 | -€8,338 | -7.2% |
| Operating profit (loss) | 9901 | €28,520 | €17,446 | -€11,074 | -38.8% |
| Financial income | 75/76B | €309 | €1,671 | +€1,362 | +442% |
| Recurring financial income | 75 | €309 | €1,671 | +€1,362 | +442% |
| Financial charges | 65/66B | €1,841 | €1,833 | -€9 | -0.5% |
| Recurring financial charges | 65 | €1,841 | €1,833 | -€9 | -0.5% |
| Profit (loss) for the period before taxes | 9903 | €26,988 | €17,284 | -€9,703 | -36.0% |
| Income taxes | 67/77 | €8,431 | €6,602 | -€1,829 | -21.7% |
| Profit (loss) for the period | 9904 | €18,556 | €10,683 | -€7,874 | -42.4% |
| Profit (loss) for the period to be appropriated | 9905 | €18,556 | €10,683 | -€7,874 | -42.4% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.