BOENK!: 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.
BOENK!
Largest movements
- Tangible fixed assets +€37,613
up €37,613 (+380%), from €9,900 to €47,514
of which Furniture and vehicles: +€32,320
- Deferred charges and accrued income +€6,498
up €6,498 (+130%), from €5,004 to €11,501
- Cash -€3,640
down €3,640 (-20.5%), from €17,735 to €14,095
mainly Investment in fixed assets (net) (-€52,734) and Other debts (-€17,802)
- Receivables within one year +€2,711
up €2,711 (+48.7%), from €5,568 to €8,278
of which Other amounts receivable: +€1,944
- Intangible fixed assets +€2,560
up €2,560 (+54.9%), from €4,659 to €7,219
- Debts after one year +€20,202
up €20,202 (+119%), from €16,933 to €37,135
- Other debts -€17,802
down €17,802 (-100%), from €17,802 to €0
- Current portion of long-term debt +€12,124
up €12,124 (+163%), from €7,423 to €19,547
- Accrued charges and deferred income +€9,835
up €9,835 (+69.0%), from €14,253 to €24,088
- Trade debts +€9,498
up €9,498 (+462%), from €2,055 to €11,553
- Staff costs +€68,265
up €68,265 (+31.7%), from €215,678 to €283,943
- Gross operating margin +€55,111
up €55,111 (+22.0%), from €250,637 to €305,748
- Depreciation +€8,124
up €8,124 (+223%), from €3,637 to €11,761
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 | €52,316 | €98,857 | +€46,541 | +89.0% |
| Fixed assets | 21/28 | €24,010 | €64,983 | +€40,973 | +171% |
| Intangible fixed assets | 21 | €4,659 | €7,219 | +€2,560 | +54.9% |
| Tangible fixed assets | 22/27 | €9,900 | €47,514 | +€37,613 | +380% |
| Plant, machinery and equipment | 23 | €9,900 | €12,883 | +€2,982 | +30.1% |
| Furniture and vehicles | 24 | - | €32,320 | +€32,320 | |
| Other tangible fixed assets | 26 | - | €2,311 | +€2,311 | |
| Financial fixed assets | 28 | €9,450 | €10,250 | +€800 | +8.5% |
| Current assets | 29/58 | €28,306 | €33,875 | +€5,568 | +19.7% |
| Amounts receivable within one year | 40/41 | €5,568 | €8,278 | +€2,711 | +48.7% |
| Trade receivables | 40 | €376 | €1,142 | +€766 | +204% |
| Other amounts receivable | 41 | €5,192 | €7,136 | +€1,944 | +37.4% |
| Cash at bank and in hand | 54/58 | €17,735 | €14,095 | -€3,640 | -20.5% |
| Deferred charges and accrued income | 490/1 | €5,004 | €11,501 | +€6,498 | +130% |
| Total equity and liabilities | 10/49 | €52,316 | €98,857 | +€46,541 | +89.0% |
| Equity | 10/15 | -€21,192 | -€16,798 | +€4,394 | +20.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€23,192 | -€18,798 | +€4,394 | +18.9% |
| Amounts payable | 17/49 | €73,508 | €115,655 | +€42,147 | +57.3% |
| Amounts payable after more than one year | 17 | €16,933 | €37,135 | +€20,202 | +119% |
| Financial debts | 170/4 | €16,933 | €37,135 | +€20,202 | +119% |
| Amounts payable within one year | 42/48 | €42,323 | €54,432 | +€12,109 | +28.6% |
| Current portion of amounts payable after more than one year | 42 | €7,423 | €19,547 | +€12,124 | +163% |
| Financial debts | 43 | - | €4 | +€4 | |
| Credit institutions | 430/8 | - | €4 | +€4 | |
| Trade debts | 44 | €2,055 | €11,553 | +€9,498 | +462% |
| Suppliers | 440/4 | €2,055 | €11,553 | +€9,498 | +462% |
| Taxes, remuneration and social security | 45 | €15,042 | €23,327 | +€8,285 | +55.1% |
| Taxes | 450/3 | €6,081 | €12,506 | +€6,424 | +106% |
| Remuneration and social security | 454/9 | €8,961 | €10,822 | +€1,861 | +20.8% |
| Other amounts payable | 47/48 | €17,802 | €0 | -€17,802 | -100% |
| Accrued charges and deferred income | 492/3 | €14,253 | €24,088 | +€9,835 | +69.0% |
| Remuneration, social security and pensions | 62 | €215,678 | €283,943 | +€68,265 | +31.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,637 | €11,761 | +€8,124 | +223% |
| Other operating charges | 640/8 | €100 | €681 | +€581 | +581% |
| Non-recurring operating charges | 66A | €160 | €163 | +€3 | +1.9% |
| Gross operating margin | 9900 | €250,637 | €305,748 | +€55,111 | +22.0% |
| Operating profit (loss) | 9901 | €31,063 | €9,200 | -€21,863 | -70.4% |
| Financial income | 75/76B | €487 | €574 | +€86 | +17.7% |
| Recurring financial income | 75 | €487 | €574 | +€86 | +17.7% |
| Financial charges | 65/66B | €1,864 | €4,481 | +€2,618 | +140% |
| Recurring financial charges | 65 | €1,864 | €4,481 | +€2,618 | +140% |
| Profit (loss) for the period before taxes | 9903 | €29,686 | €5,292 | -€24,394 | -82.2% |
| Income taxes | 67/77 | - | €898 | +€898 | |
| Profit (loss) for the period | 9904 | €29,686 | €4,394 | -€25,292 | -85.2% |
| Profit (loss) for the period to be appropriated | 9905 | €29,686 | €4,394 | -€25,292 | -85.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.