BOEKIECOUNTS: 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.
BOEKIECOUNTS
Largest movements
- Receivables within one year +€61,856
new in 2025: €61,856
of which Trade receivables: +€61,356
- Tangible fixed assets +€29,956
new in 2025: €29,956
of which Furniture and vehicles: +€28,702
- Cash +€22,124
up €22,124 (+484%), from €4,574 to €26,697
mainly Net result for the year (+€78,498) and Other debts (+€48,000)
- Intangible fixed assets -€20,000
down €20,000 (-10.0%), from €200,000 to €180,000
- Reserves +€78,498
up €78,498 (+56,895%), from €138 to €78,636
- Other debts +€48,000
up €48,000 (+2,400%), from €2,000 to €50,000
- Debts after one year -€38,722
down €38,722 (-23.8%), from €162,479 to €123,757
- Gross operating margin +€141,282
up €141,282 (+13,260%), from €1,065 to €142,348
- Depreciation +€35,663
new in 2025: €35,663
- Taxes +€21,470
up €21,470 (+62,250%), from €34 to €21,504
- Financial charges +€5,265
up €5,265 (+590%), from €893 to €6,158
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 | €204,574 | €298,509 | +€93,936 | +45.9% |
| Fixed assets | 21/28 | €200,000 | €209,956 | +€9,956 | +5.0% |
| Intangible fixed assets | 21 | €200,000 | €180,000 | -€20,000 | -10.0% |
| Tangible fixed assets | 22/27 | - | €29,956 | +€29,956 | |
| Plant, machinery and equipment | 23 | - | €1,253 | +€1,253 | |
| Furniture and vehicles | 24 | - | €28,702 | +€28,702 | |
| Current assets | 29/58 | €4,574 | €88,554 | +€83,980 | +1,836% |
| Amounts receivable within one year | 40/41 | - | €61,856 | +€61,856 | |
| Trade receivables | 40 | - | €61,356 | +€61,356 | |
| Other amounts receivable | 41 | - | €500 | +€500 | |
| Cash at bank and in hand | 54/58 | €4,574 | €26,697 | +€22,124 | +484% |
| Total equity and liabilities | 10/49 | €204,574 | €298,509 | +€93,936 | +45.9% |
| Equity | 10/15 | €2,138 | €80,636 | +€78,498 | +3,672% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €138 | €78,636 | +€78,498 | +56,895% |
| Distributable reserves | 133 | €138 | €78,636 | +€78,498 | +56,895% |
| Amounts payable | 17/49 | €202,436 | €217,873 | +€15,437 | +7.6% |
| Amounts payable after more than one year | 17 | €162,479 | €123,757 | -€38,722 | -23.8% |
| Financial debts | 170/4 | €162,479 | €123,757 | -€38,722 | -23.8% |
| Amounts payable within one year | 42/48 | €39,957 | €94,116 | +€54,159 | +136% |
| Current portion of amounts payable after more than one year | 42 | €37,521 | €38,722 | +€1,200 | +3.2% |
| Trade debts | 44 | - | €2,344 | +€2,344 | |
| Suppliers | 440/4 | - | €2,344 | +€2,344 | |
| Taxes, remuneration and social security | 45 | €436 | €3,050 | +€2,615 | +600% |
| Taxes | 450/3 | €436 | €3,050 | +€2,615 | +600% |
| Other amounts payable | 47/48 | €2,000 | €50,000 | +€48,000 | +2,400% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €35,663 | +€35,663 | |
| Other operating charges | 640/8 | - | €545 | +€545 | |
| Gross operating margin | 9900 | €1,065 | €142,348 | +€141,282 | +13,260% |
| Operating profit (loss) | 9901 | €1,065 | €106,140 | +€105,075 | +9,862% |
| Financial income | 75/76B | - | €20 | +€20 | |
| Recurring financial income | 75 | - | €20 | +€20 | |
| Financial charges | 65/66B | €893 | €6,158 | +€5,265 | +590% |
| Recurring financial charges | 65 | €893 | €6,158 | +€5,265 | +590% |
| Profit (loss) for the period before taxes | 9903 | €172 | €100,003 | +€99,830 | +57,886% |
| Income taxes | 67/77 | €34 | €21,504 | +€21,470 | +62,250% |
| Profit (loss) for the period | 9904 | €138 | €78,498 | +€78,360 | +56,795% |
| Profit (loss) for the period to be appropriated | 9905 | €138 | €78,498 | +€78,360 | +56,795% |
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 20 October 2026 via checked.be.