BOEMPATAT: 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.
BOEMPATAT
Largest movements
- Cash -€43,052
down €43,052 (-42.2%), from €101,988 to €58,936
mainly Investment in fixed assets (net) (-€31,610) and Other debts (-€21,548)
- Receivables within one year +€10,365
up €10,365 (+19.8%), from €52,382 to €62,747
of which Trade receivables: +€5,267
- Tangible fixed assets +€6,285
up €6,285 (+4.5%), from €138,320 to €144,606
of which Land and buildings: +€11,520
- Intangible fixed assets +€3,861
up €3,861, from €0 to €3,861
- Other debts -€21,548
down €21,548 (-29.6%), from €72,689 to €51,141
- Debts after one year -€18,113
down €18,113 (-11.6%), from €155,755 to €137,642
of which Financial debts: -€18,113
- Reserves +€16,340
up €16,340 (+603%), from €2,709 to €19,050
- Trade debts -€3,682
down €3,682 (-34.3%), from €10,742 to €7,060
- Tax, wage and social debts +€3,293
up €3,293 (+21.6%), from €15,275 to €18,568
of which Remuneration and social security: +€3,921
- Gross operating margin -€28,932
down €28,932 (-22.8%), from €126,930 to €97,999
- Depreciation +€8,431
up €8,431 (+58.6%), from €14,380 to €22,811
- Taxes -€7,418
down €7,418 (-37.3%), from €19,866 to €12,448
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 | €297,614 | €273,644 | -€23,970 | -8.1% |
| Fixed assets | 21/28 | €139,667 | €148,466 | +€8,799 | +6.3% |
| Intangible fixed assets | 21 | €0 | €3,861 | +€3,861 | |
| Tangible fixed assets | 22/27 | €138,320 | €144,606 | +€6,285 | +4.5% |
| Land and buildings | 22 | €92,935 | €104,455 | +€11,520 | +12.4% |
| Plant, machinery and equipment | 23 | €4,906 | €4,112 | -€795 | -16.2% |
| Furniture and vehicles | 24 | €40,479 | €36,039 | -€4,440 | -11.0% |
| Financial fixed assets | 28 | €1,347 | €0 | -€1,347 | -100% |
| Current assets | 29/58 | €157,947 | €125,178 | -€32,769 | -20.7% |
| Amounts receivable within one year | 40/41 | €52,382 | €62,747 | +€10,365 | +19.8% |
| Trade receivables | 40 | €52,000 | €57,267 | +€5,267 | +10.1% |
| Other amounts receivable | 41 | €382 | €5,481 | +€5,098 | +1,333% |
| Cash at bank and in hand | 54/58 | €101,988 | €58,936 | -€43,052 | -42.2% |
| Deferred charges and accrued income | 490/1 | €3,577 | €3,494 | -€83 | -2.3% |
| Total equity and liabilities | 10/49 | €297,614 | €273,644 | -€23,970 | -8.1% |
| Equity | 10/15 | €21,309 | €37,650 | +€16,340 | +76.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €2,709 | €19,050 | +€16,340 | +603% |
| Distributable reserves | 133 | €2,709 | €19,050 | +€16,340 | +603% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €276,305 | €235,994 | -€40,311 | -14.6% |
| Amounts payable after more than one year | 17 | €155,755 | €137,642 | -€18,113 | -11.6% |
| Financial debts | 170/4 | €95,755 | €77,642 | -€18,113 | -18.9% |
| Other amounts payable | 178/9 | €60,000 | €60,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €120,451 | €98,352 | -€22,099 | -18.3% |
| Current portion of amounts payable after more than one year | 42 | €17,366 | €18,113 | +€747 | +4.3% |
| Trade debts | 44 | €10,742 | €7,060 | -€3,682 | -34.3% |
| Suppliers | 440/4 | €10,742 | €7,060 | -€3,682 | -34.3% |
| Advances received on contracts in progress | 46 | €4,380 | €3,471 | -€909 | -20.8% |
| Taxes, remuneration and social security | 45 | €15,275 | €18,568 | +€3,293 | +21.6% |
| Taxes | 450/3 | €14,869 | €14,241 | -€628 | -4.2% |
| Remuneration and social security | 454/9 | €407 | €4,327 | +€3,921 | +965% |
| Other amounts payable | 47/48 | €72,689 | €51,141 | -€21,548 | -29.6% |
| Accrued charges and deferred income | 492/3 | €98 | €0 | -€98 | -100% |
| Non-recurring operating income | 76A | €30,000 | €0 | -€30,000 | -100% |
| Remuneration, social security and pensions | 62 | €20,630 | €19,995 | -€635 | -3.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,380 | €22,811 | +€8,431 | +58.6% |
| Other operating charges | 640/8 | €1,866 | €2,126 | +€261 | +14.0% |
| Gross operating margin | 9900 | €126,930 | €97,999 | -€28,932 | -22.8% |
| Operating profit (loss) | 9901 | €90,055 | €53,066 | -€36,988 | -41.1% |
| Financial income | 75/76B | €753 | €343 | -€409 | -54.4% |
| Recurring financial income | 75 | €753 | €343 | -€409 | -54.4% |
| Financial charges | 65/66B | €5,355 | €4,622 | -€733 | -13.7% |
| Recurring financial charges | 65 | €5,355 | €4,622 | -€733 | -13.7% |
| Profit (loss) for the period before taxes | 9903 | €85,452 | €48,788 | -€36,664 | -42.9% |
| Income taxes | 67/77 | €19,866 | €12,448 | -€7,418 | -37.3% |
| Profit (loss) for the period | 9904 | €65,586 | €36,340 | -€29,246 | -44.6% |
| Profit (loss) for the period to be appropriated | 9905 | €65,586 | €36,340 | -€29,246 | -44.6% |
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.