BOEKIE CONSULT: what changed
BOEKIE CONSULT
Largest movements
- Current investments -€75,000
no longer reported in 2025 (was €75,000)
- Receivables within one year +€51,574
up €51,574 (+2,201%), from €2,343 to €53,917
of which Other amounts receivable: +€47,705
- Cash +€24,513
up €24,513 (+143%), from €17,178 to €41,691
mainly Current investments (+€75,000) and Net result for the year (+€3,178)
- Tangible fixed assets +€1,180
up €1,180 (+96.5%), from €1,223 to €2,402
- Reserves +€3,178
up €3,178 (+3.5%), from €89,881 to €93,060
- Tax, wage and social debts -€1,848
down €1,848 (-47.1%), from €3,924 to €2,076
- Gross operating margin -€11,203
down €11,203 (-66.9%), from €16,740 to €5,537
- Taxes +€2,453
up €2,453, from -€912 to €1,540
- Financial income -€891
down €891 (-84.9%), from €1,050 to €159
- Other operating charges +€266
new in 2025: €266
- Depreciation +€254
up €254 (+80.1%), from €317 to €571
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €95,743 | €98,010 | +€2,267 | +2.4% |
| Fixed assets | 21/28 | €1,223 | €2,402 | +€1,180 | +96.5% |
| Tangible fixed assets | 22/27 | €1,223 | €2,402 | +€1,180 | +96.5% |
| Plant, machinery and equipment | 23 | €1,223 | €2,402 | +€1,180 | +96.5% |
| Current assets | 29/58 | €94,521 | €95,608 | +€1,088 | +1.2% |
| Amounts receivable within one year | 40/41 | €2,343 | €53,917 | +€51,574 | +2,201% |
| Trade receivables | 40 | - | €3,870 | +€3,870 | |
| Other amounts receivable | 41 | €2,343 | €50,048 | +€47,705 | +2,036% |
| Current investments | 50/53 | €75,000 | - | -€75,000 | |
| Cash at bank and in hand | 54/58 | €17,178 | €41,691 | +€24,513 | +143% |
| Total equity and liabilities | 10/49 | €95,743 | €98,010 | +€2,267 | +2.4% |
| Equity | 10/15 | €90,881 | €94,060 | +€3,178 | +3.5% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €89,881 | €93,060 | +€3,178 | +3.5% |
| Distributable reserves | 133 | €89,881 | €93,060 | +€3,178 | +3.5% |
| Amounts payable | 17/49 | €4,862 | €3,951 | -€911 | -18.7% |
| Amounts payable within one year | 42/48 | €4,862 | €3,951 | -€911 | -18.7% |
| Financial debts | 43 | €85 | €933 | +€848 | +998% |
| Credit institutions | 430/8 | €85 | €933 | +€848 | +998% |
| Trade debts | 44 | €853 | €941 | +€89 | +10.4% |
| Suppliers | 440/4 | €853 | €941 | +€89 | +10.4% |
| Taxes, remuneration and social security | 45 | €3,924 | €2,076 | -€1,848 | -47.1% |
| Taxes | 450/3 | €3,924 | €2,076 | -€1,848 | -47.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €317 | €571 | +€254 | +80.1% |
| Other operating charges | 640/8 | - | €266 | +€266 | |
| Gross operating margin | 9900 | €16,740 | €5,537 | -€11,203 | -66.9% |
| Operating profit (loss) | 9901 | €16,423 | €4,700 | -€11,723 | -71.4% |
| Financial income | 75/76B | €1,050 | €159 | -€891 | -84.9% |
| Recurring financial income | 75 | €1,050 | €159 | -€891 | -84.9% |
| Financial charges | 65/66B | €140 | €140 | -€0 | -0.1% |
| Recurring financial charges | 65 | €140 | €140 | -€0 | -0.1% |
| Profit (loss) for the period before taxes | 9903 | €17,333 | €4,719 | -€12,614 | -72.8% |
| Income taxes | 67/77 | -€912 | €1,540 | +€2,453 | |
| Profit (loss) for the period | 9904 | €18,245 | €3,178 | -€15,067 | -82.6% |
| Profit (loss) for the period to be appropriated | 9905 | €18,245 | €3,178 | -€15,067 | -82.6% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.