Boekinghuys: 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.
Boekinghuys
Largest movements
- Current investments -€100,924
no longer reported in 2025 (was €100,924)
- Cash +€60,271
up €60,271 (+35.2%), from €171,404 to €231,675
mainly Current investments (+€100,924) and Net result for the year (+€81,992)
- Receivables within one year +€8,161
up €8,161 (+109%), from €7,521 to €15,682
of which Trade receivables: +€14,075
- Tangible fixed assets -€2,895
down €2,895 (-46.8%), from €6,187 to €3,293
- Profit (loss) carried forward -€87,085
down €87,085 (-51.5%), from €169,077 to €81,992
- Other debts +€78,082
up €78,082 (+110%), from €70,858 to €148,940
- Trade debts -€15,124
no longer reported in 2025 (was €15,124)
- Tax, wage and social debts -€11,250
no longer reported in 2025 (was €11,250)
- Gross operating margin -€74,103
down €74,103 (-33.9%), from €218,668 to €144,565
- Taxes +€5,117
up €5,117 (+9.3%), from €54,883 to €60,000
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 | €286,769 | €251,392 | -€35,377 | -12.3% |
| Fixed assets | 21/28 | €6,187 | €3,293 | -€2,895 | -46.8% |
| Tangible fixed assets | 22/27 | €6,187 | €3,293 | -€2,895 | -46.8% |
| Furniture and vehicles | 24 | €6,187 | €3,293 | -€2,895 | -46.8% |
| Current assets | 29/58 | €280,582 | €248,099 | -€32,483 | -11.6% |
| Amounts receivable within one year | 40/41 | €7,521 | €15,682 | +€8,161 | +109% |
| Trade receivables | 40 | - | €14,075 | +€14,075 | |
| Other amounts receivable | 41 | €7,521 | €1,606 | -€5,914 | -78.6% |
| Current investments | 50/53 | €100,924 | - | -€100,924 | |
| Cash at bank and in hand | 54/58 | €171,404 | €231,675 | +€60,271 | +35.2% |
| Deferred charges and accrued income | 490/1 | €734 | €743 | +€10 | +1.3% |
| Total equity and liabilities | 10/49 | €286,769 | €251,392 | -€35,377 | -12.3% |
| Equity | 10/15 | €189,537 | €102,452 | -€87,085 | -45.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €169,077 | €81,992 | -€87,085 | -51.5% |
| Amounts payable | 17/49 | €97,232 | €148,940 | +€51,708 | +53.2% |
| Amounts payable within one year | 42/48 | €97,232 | €148,940 | +€51,708 | +53.2% |
| Trade debts | 44 | €15,124 | - | -€15,124 | |
| Suppliers | 440/4 | €15,124 | - | -€15,124 | |
| Taxes, remuneration and social security | 45 | €11,250 | - | -€11,250 | |
| Taxes | 450/3 | €11,250 | - | -€11,250 | |
| Other amounts payable | 47/48 | €70,858 | €148,940 | +€78,082 | +110% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,465 | €2,895 | +€429 | +17.4% |
| Other operating charges | 640/8 | €2,279 | €868 | -€1,411 | -61.9% |
| Gross operating margin | 9900 | €218,668 | €144,565 | -€74,103 | -33.9% |
| Operating profit (loss) | 9901 | €213,924 | €140,802 | -€73,122 | -34.2% |
| Financial income | 75/76B | €924 | €1,262 | +€338 | +36.6% |
| Recurring financial income | 75 | €924 | €1,262 | +€338 | +36.6% |
| Financial charges | 65/66B | €150 | €72 | -€78 | -52.1% |
| Recurring financial charges | 65 | €150 | €72 | -€78 | -52.1% |
| Profit (loss) for the period before taxes | 9903 | €214,698 | €141,992 | -€72,706 | -33.9% |
| Income taxes | 67/77 | €54,883 | €60,000 | +€5,117 | +9.3% |
| Profit (loss) for the period | 9904 | €159,814 | €81,992 | -€77,823 | -48.7% |
| Profit (loss) for the period to be appropriated | 9905 | €159,814 | €81,992 | -€77,823 | -48.7% |
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 26 October 2026 via checked.be.