BOEKWEIT: 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.
BOEKWEIT
Largest movements
- Deferred charges and accrued income -€148
down €148 (-75.2%), from €197 to €49
- Tangible fixed assets -€118
no longer reported in 2025 (was €118)
- Profit (loss) carried forward +€943
up €943 (+2.4%), from -€38,646 to -€37,703
- Other debts -€664
down €664 (-16.1%), from €4,138 to €3,474
- Trade debts -€546
down €546 (-22.2%), from €2,463 to €1,917
- Gross operating margin -€4,256
down €4,256 (-74.2%), from €5,737 to €1,482
- Depreciation -€384
down €384 (-76.5%), from €502 to €118
- Other operating charges -€198
down €198 (-45.0%), from €441 to €242
- Financial charges -€84
down €84 (-32.1%), from €262 to €178
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.
Cash bridge derived
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 | €11,582 | €11,316 | -€267 | -2.3% |
| Fixed assets | 21/28 | €118 | - | -€118 | |
| Tangible fixed assets | 22/27 | €118 | - | -€118 | |
| Plant, machinery and equipment | 23 | €118 | - | -€118 | |
| Current assets | 29/58 | €11,464 | €11,316 | -€149 | -1.3% |
| Amounts receivable within one year | 40/41 | €11,218 | €11,218 | = | 0.0% |
| Trade receivables | 40 | €9,990 | €9,990 | = | 0.0% |
| Other amounts receivable | 41 | €1,228 | €1,228 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €49 | €48 | -€0 | -0.9% |
| Deferred charges and accrued income | 490/1 | €197 | €49 | -€148 | -75.2% |
| Total equity and liabilities | 10/49 | €11,582 | €11,316 | -€267 | -2.3% |
| Equity | 10/15 | -€20,018 | -€19,075 | +€943 | +4.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €28 | €28 | = | 0.0% |
| Non-distributable reserves | 130/1 | €28 | €28 | = | 0.0% |
| Reserves not available under the articles | 1311 | €28 | €28 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€38,646 | -€37,703 | +€943 | +2.4% |
| Amounts payable | 17/49 | €31,601 | €30,390 | -€1,210 | -3.8% |
| Amounts payable after more than one year | 17 | €25,000 | €25,000 | = | 0.0% |
| Financial debts | 170/4 | €25,000 | €25,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €6,601 | €5,390 | -€1,210 | -18.3% |
| Trade debts | 44 | €2,463 | €1,917 | -€546 | -22.2% |
| Suppliers | 440/4 | €2,463 | €1,917 | -€546 | -22.2% |
| Other amounts payable | 47/48 | €4,138 | €3,474 | -€664 | -16.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €502 | €118 | -€384 | -76.5% |
| Other operating charges | 640/8 | €441 | €242 | -€198 | -45.0% |
| Gross operating margin | 9900 | €5,737 | €1,482 | -€4,256 | -74.2% |
| Operating profit (loss) | 9901 | €4,794 | €1,121 | -€3,673 | -76.6% |
| Financial income | 75/76B | €4 | - | -€4 | |
| Recurring financial income | 75 | €4 | - | -€4 | |
| Financial charges | 65/66B | €262 | €178 | -€84 | -32.1% |
| Recurring financial charges | 65 | €262 | €178 | -€84 | -32.1% |
| Profit (loss) for the period before taxes | 9903 | €4,536 | €943 | -€3,593 | -79.2% |
| Profit (loss) for the period | 9904 | €4,536 | €943 | -€3,593 | -79.2% |
| Profit (loss) for the period to be appropriated | 9905 | €4,536 | €943 | -€3,593 | -79.2% |
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 12 October 2026 via checked.be.