BOENKEROP: what changed
BOENKEROP
Largest movements
- Receivables within one year +€25,224
up €25,224 (+32.4%), from €77,771 to €102,995
of which Trade receivables: +€26,178
- Cash -€16,210
down €16,210 (-81.4%), from €19,920 to €3,710
mainly Receivables within one year (-€25,224) and Trade debts (-€1,130)
- Other debts +€8,487
up €8,487 (+1,145%), from €741 to €9,228
- Financial income +€1,581
up €1,581 (+22.1%), from €7,169 to €8,750
- Gross operating margin -€1,487
down €1,487 (-31.9%), from -€4,661 to -€6,149
- Other operating charges +€434
up €434 (+161%), from €269 to €703
- Depreciation +€291
up €291 (+33.6%), from €867 to €1,159
- Financial charges -€127
down €127 (-56.5%), from €225 to €98
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €375,896 | €384,283 | +€8,388 | +2.2% |
| Fixed assets | 21/28 | €2,205 | €1,047 | -€1,159 | -52.5% |
| Tangible fixed assets | 22/27 | €2,205 | €1,047 | -€1,159 | -52.5% |
| Furniture and vehicles | 24 | €2,205 | €1,047 | -€1,159 | -52.5% |
| Current assets | 29/58 | €373,691 | €383,237 | +€9,546 | +2.6% |
| Amounts receivable after more than one year | 29 | €276,000 | €276,000 | = | 0.0% |
| Other amounts receivable | 291 | €276,000 | €276,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €77,771 | €102,995 | +€25,224 | +32.4% |
| Trade receivables | 40 | €73,822 | €100,000 | +€26,178 | +35.5% |
| Other amounts receivable | 41 | €3,949 | €2,995 | -€954 | -24.2% |
| Cash at bank and in hand | 54/58 | €19,920 | €3,710 | -€16,210 | -81.4% |
| Deferred charges and accrued income | 490/1 | - | €532 | +€532 | |
| Total equity and liabilities | 10/49 | €375,896 | €384,283 | +€8,388 | +2.2% |
| Equity | 10/15 | €371,561 | €371,949 | +€388 | +0.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €359,161 | €359,549 | +€388 | +0.1% |
| Distributable reserves | 133 | €359,161 | €359,549 | +€388 | +0.1% |
| Amounts payable | 17/49 | €4,335 | €12,335 | +€8,000 | +185% |
| Amounts payable within one year | 42/48 | €4,335 | €12,335 | +€8,000 | +185% |
| Trade debts | 44 | €3,287 | €2,157 | -€1,130 | -34.4% |
| Suppliers | 440/4 | €3,287 | €2,157 | -€1,130 | -34.4% |
| Taxes, remuneration and social security | 45 | €306 | €949 | +€643 | +210% |
| Taxes | 450/3 | €306 | €949 | +€643 | +210% |
| Other amounts payable | 47/48 | €741 | €9,228 | +€8,487 | +1,145% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €867 | €1,159 | +€291 | +33.6% |
| Other operating charges | 640/8 | €269 | €703 | +€434 | +161% |
| Gross operating margin | 9900 | -€4,661 | -€6,149 | -€1,487 | -31.9% |
| Operating profit (loss) | 9901 | -€5,798 | -€8,010 | -€2,213 | -38.2% |
| Financial income | 75/76B | €7,169 | €8,750 | +€1,581 | +22.1% |
| Recurring financial income | 75 | €7,169 | €8,750 | +€1,581 | +22.1% |
| Financial charges | 65/66B | €225 | €98 | -€127 | -56.5% |
| Recurring financial charges | 65 | €225 | €98 | -€127 | -56.5% |
| Profit (loss) for the period before taxes | 9903 | €1,146 | €642 | -€504 | -44.0% |
| Income taxes | 67/77 | €306 | €254 | -€52 | -17.0% |
| Profit (loss) for the period | 9904 | €840 | €388 | -€452 | -53.8% |
| Profit (loss) for the period to be appropriated | 9905 | €840 | €388 | -€452 | -53.8% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.