BOEKLYN: 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.
BOEKLYN
Largest movements
- Cash +€11,419
up €11,419 (+649%), from €1,760 to €13,179
mainly Net result for the year (+€11,045) and Tax, wage and social debts (+€2,119)
- Stocks and contracts +€1,028
up €1,028 (+17.3%), from €5,945 to €6,973
- Receivables within one year +€693
new in 2025: €693
of which Trade receivables: +€526
- Tangible fixed assets -€432
down €432 (-33.9%), from €1,274 to €842
- Reserves +€7,696
up €7,696 (+274%), from €2,810 to €10,506
of which Distributable reserves: +€7,696
- Profit (loss) carried forward +€3,349
no longer reported in 2025 (was -€3,349)
- Tax, wage and social debts +€2,119
up €2,119 (+373%), from €568 to €2,687
- Trade debts -€792
down €792 (-90.6%), from €874 to €82
- Other debts +€336
up €336 (+17.9%), from €1,876 to €2,212
- Gross operating margin +€17,308
up €17,308, from -€2,793 to €14,515
- Taxes +€2,726
new in 2025: €2,726
- Depreciation +€410
up €410 (+1,933%), from €21 to €432
- Financial income +€270
up €270 (+1,499%), from €18 to €288
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 | €8,979 | €21,687 | +€12,708 | +142% |
| Fixed assets | 21/28 | €1,274 | €842 | -€432 | -33.9% |
| Tangible fixed assets | 22/27 | €1,274 | €842 | -€432 | -33.9% |
| Plant, machinery and equipment | 23 | €1,274 | €842 | -€432 | -33.9% |
| Current assets | 29/58 | €7,705 | €20,845 | +€13,140 | +171% |
| Stocks and contracts in progress | 3 | €5,945 | €6,973 | +€1,028 | +17.3% |
| Stocks | 30/36 | €5,945 | €6,973 | +€1,028 | +17.3% |
| Amounts receivable within one year | 40/41 | - | €693 | +€693 | |
| Trade receivables | 40 | - | €526 | +€526 | |
| Other amounts receivable | 41 | - | €167 | +€167 | |
| Cash at bank and in hand | 54/58 | €1,760 | €13,179 | +€11,419 | +649% |
| Total equity and liabilities | 10/49 | €8,979 | €21,687 | +€12,708 | +142% |
| Equity | 10/15 | €5,661 | €16,706 | +€11,045 | +195% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €2,810 | €10,506 | +€7,696 | +274% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €950 | €8,646 | +€7,696 | +810% |
| Profit (loss) carried forward | 14 | -€3,349 | - | +€3,349 | |
| Amounts payable | 17/49 | €3,318 | €4,981 | +€1,663 | +50.1% |
| Amounts payable within one year | 42/48 | €3,318 | €4,981 | +€1,663 | +50.1% |
| Trade debts | 44 | €874 | €82 | -€792 | -90.6% |
| Suppliers | 440/4 | €874 | €82 | -€792 | -90.6% |
| Taxes, remuneration and social security | 45 | €568 | €2,687 | +€2,119 | +373% |
| Taxes | 450/3 | €568 | €2,687 | +€2,119 | +373% |
| Other amounts payable | 47/48 | €1,876 | €2,212 | +€336 | +17.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21 | €432 | +€410 | +1,933% |
| Other operating charges | 640/8 | €512 | €525 | +€12 | +2.4% |
| Gross operating margin | 9900 | -€2,793 | €14,515 | +€17,308 | |
| Operating profit (loss) | 9901 | -€3,327 | €13,558 | +€16,885 | |
| Financial income | 75/76B | €18 | €288 | +€270 | +1,499% |
| Recurring financial income | 75 | €18 | €288 | +€270 | +1,499% |
| Financial charges | 65/66B | €40 | €76 | +€36 | +88.9% |
| Recurring financial charges | 65 | €40 | €76 | +€36 | +88.9% |
| Profit (loss) for the period before taxes | 9903 | -€3,349 | €13,771 | +€17,120 | |
| Income taxes | 67/77 | - | €2,726 | +€2,726 | |
| Profit (loss) for the period | 9904 | -€3,349 | €11,045 | +€14,394 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,349 | €11,045 | +€14,394 |
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 27 October 2026 via checked.be.