BOEKM@RK: 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.
BOEKM@RK
Largest movements
No asset line moved by more than 1% of the balance sheet total.
No liability line moved by more than 1% of the balance sheet total.
- Financial income +€575
up €575 (+103%), from €557 to €1,132
- Gross operating margin +€80
up €80 (+19.1%), from -€420 to -€340
- Financial charges +€12
up €12 (+40.6%), from €30 to €42
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 | €253,641 | €253,922 | +€280 | +0.1% |
| Current assets | 29/58 | €253,641 | €253,922 | +€280 | +0.1% |
| Amounts receivable within one year | 40/41 | €190 | €424 | +€234 | +124% |
| Other amounts receivable | 41 | €190 | €424 | +€234 | +124% |
| Cash at bank and in hand | 54/58 | €253,452 | €253,498 | +€46 | 0.0% |
| Total equity and liabilities | 10/49 | €253,641 | €253,922 | +€280 | +0.1% |
| Equity | 10/15 | €253,285 | €253,503 | +€219 | +0.1% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €106,479 | €106,479 | = | 0.0% |
| Non-distributable reserves | 130/1 | €10,000 | €10,000 | = | 0.0% |
| Other | 1319 | €10,000 | €10,000 | = | 0.0% |
| Distributable reserves | 133 | €96,479 | €96,479 | = | 0.0% |
| Profit (loss) carried forward | 14 | €46,806 | €47,025 | +€219 | +0.5% |
| Amounts payable | 17/49 | €357 | €418 | +€62 | +17.3% |
| Amounts payable within one year | 42/48 | €357 | €418 | +€62 | +17.3% |
| Trade debts | 44 | €357 | €418 | +€62 | +17.3% |
| Suppliers | 440/4 | €357 | €418 | +€62 | +17.3% |
| Other operating charges | 640/8 | €535 | €531 | -€3 | -0.7% |
| Gross operating margin | 9900 | -€420 | -€340 | +€80 | +19.1% |
| Operating profit (loss) | 9901 | -€955 | -€871 | +€84 | +8.8% |
| Financial income | 75/76B | €557 | €1,132 | +€575 | +103% |
| Recurring financial income | 75 | €557 | €1,132 | +€575 | +103% |
| Financial charges | 65/66B | €30 | €42 | +€12 | +40.6% |
| Recurring financial charges | 65 | €30 | €42 | +€12 | +40.6% |
| Profit (loss) for the period before taxes | 9903 | -€428 | €219 | +€647 | |
| Profit (loss) for the period | 9904 | -€428 | €219 | +€647 | |
| Profit (loss) for the period to be appropriated | 9905 | -€428 | €219 | +€647 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.