BOEKWEIT: what changed
Two fiscal 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
- Receivables within one year +€18,498
up €18,498 (+30.6%), from €60,378 to €78,876
of which Other amounts receivable: +€19,308
- Deferred charges and accrued income -€3,344
down €3,344 (-61.2%), from €5,463 to €2,119
- Cash -€3,203
down €3,203 (-7.6%), from €42,221 to €39,018
mainly Receivables within one year (-€18,498) and Trade debts (-€15,647)
- Tangible fixed assets -€1,636
down €1,636 (-22.0%), from €7,425 to €5,788
of which Plant, machinery and equipment: -€1,246
- Other debts +€33,683
up €33,683 (+70.7%), from €47,626 to €81,309
- Trade debts -€15,647
down €15,647 (-33.7%), from €46,410 to €30,763
- Profit (loss) carried forward -€5,502
down €5,502 (-25.8%), from -€21,344 to -€26,847
- Tax, wage and social debts -€2,113
down €2,113 (-7.5%), from €28,231 to €26,118
of which Taxes: -€2,799
- Staff costs +€20,808
up €20,808 (+6.6%), from €313,028 to €333,836
- Gross operating margin -€7,557
down €7,557 (-2.2%), from €342,785 to €335,228
- Depreciation -€3,471
down €3,471 (-58.1%), from €5,978 to €2,506
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 | €119,522 | €129,943 | +€10,421 | +8.7% |
| Fixed assets | 21/28 | €7,425 | €5,788 | -€1,636 | -22.0% |
| Tangible fixed assets | 22/27 | €7,425 | €5,788 | -€1,636 | -22.0% |
| Plant, machinery and equipment | 23 | €7,034 | €5,788 | -€1,246 | -17.7% |
| Furniture and vehicles | 24 | €391 | - | -€391 | |
| Current assets | 29/58 | €112,097 | €124,155 | +€12,058 | +10.8% |
| Stocks and contracts in progress | 3 | €4,035 | €4,142 | +€107 | +2.7% |
| Stocks | 30/36 | €4,035 | €4,142 | +€107 | +2.7% |
| Amounts receivable within one year | 40/41 | €60,378 | €78,876 | +€18,498 | +30.6% |
| Trade receivables | 40 | €26,105 | €25,294 | -€810 | -3.1% |
| Other amounts receivable | 41 | €34,274 | €53,582 | +€19,308 | +56.3% |
| Cash at bank and in hand | 54/58 | €42,221 | €39,018 | -€3,203 | -7.6% |
| Deferred charges and accrued income | 490/1 | €5,463 | €2,119 | -€3,344 | -61.2% |
| Total equity and liabilities | 10/49 | €119,522 | €129,943 | +€10,421 | +8.7% |
| Equity | 10/15 | -€2,744 | -€8,247 | -€5,502 | -200.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,344 | -€26,847 | -€5,502 | -25.8% |
| Amounts payable | 17/49 | €122,266 | €138,190 | +€15,924 | +13.0% |
| Amounts payable within one year | 42/48 | €122,266 | €138,190 | +€15,924 | +13.0% |
| Trade debts | 44 | €46,410 | €30,763 | -€15,647 | -33.7% |
| Suppliers | 440/4 | €46,410 | €30,763 | -€15,647 | -33.7% |
| Taxes, remuneration and social security | 45 | €28,231 | €26,118 | -€2,113 | -7.5% |
| Taxes | 450/3 | €10,943 | €8,144 | -€2,799 | -25.6% |
| Remuneration and social security | 454/9 | €17,288 | €17,974 | +€686 | +4.0% |
| Other amounts payable | 47/48 | €47,626 | €81,309 | +€33,683 | +70.7% |
| Remuneration, social security and pensions | 62 | €313,028 | €333,836 | +€20,808 | +6.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,978 | €2,506 | -€3,471 | -58.1% |
| Other operating charges | 640/8 | €435 | €144 | -€290 | -66.8% |
| Gross operating margin | 9900 | €342,785 | €335,228 | -€7,557 | -2.2% |
| Operating profit (loss) | 9901 | €23,344 | -€1,258 | -€24,603 | |
| Financial income | 75/76B | €2,034 | €121 | -€1,913 | -94.1% |
| Recurring financial income | 75 | €2,034 | €121 | -€1,913 | -94.1% |
| Financial charges | 65/66B | €4,263 | €4,136 | -€127 | -3.0% |
| Recurring financial charges | 65 | €4,263 | €4,136 | -€127 | -3.0% |
| Profit (loss) for the period before taxes | 9903 | €21,115 | -€5,274 | -€26,389 | |
| Income taxes | 67/77 | €223 | €228 | +€5 | +2.4% |
| Profit (loss) for the period | 9904 | €20,892 | -€5,502 | -€26,394 | |
| Profit (loss) for the period to be appropriated | 9905 | €20,892 | -€5,502 | -€26,394 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.