BOENTJE: 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.
BOENTJE
Largest movements
- Receivables within one year -€2,981
down €2,981 (-3.1%), from €97,559 to €94,578
of which Trade receivables: -€11,517
- Profit (loss) carried forward +€33,452
up €33,452 (+52.9%), from €63,211 to €96,663
- Other debts -€14,197
no longer reported in 2025 (was €14,197)
- Trade debts -€11,577
down €11,577 (-82.7%), from €14,000 to €2,423
- Tax, wage and social debts -€10,932
down €10,932 (-44.4%), from €24,605 to €13,674
of which Taxes: -€7,014
- Purchases and services -€12,035
down €12,035 (-11.3%), from €106,596 to €94,561
- Taxes +€11,529
up €11,529, from -€641 to €10,888
- Turnover -€8,956
down €8,956 (-4.9%), from €183,424 to €174,468
- Gross operating margin +€8,107
up €8,107 (+10.6%), from €76,828 to €84,936
- Depreciation +€3,578
up €3,578 (+99.3%), from €3,601 to €7,179
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 | €122,014 | €119,387 | -€2,627 | -2.2% |
| Fixed assets | 21/28 | €19,387 | €19,760 | +€373 | +1.9% |
| Tangible fixed assets | 22/27 | €19,387 | €19,760 | +€373 | +1.9% |
| Furniture and vehicles | 24 | €7,013 | €9,904 | +€2,891 | +41.2% |
| Other tangible fixed assets | 26 | €12,374 | €9,856 | -€2,517 | -20.3% |
| Current assets | 29/58 | €102,627 | €99,627 | -€3,000 | -2.9% |
| Amounts receivable within one year | 40/41 | €97,559 | €94,578 | -€2,981 | -3.1% |
| Trade receivables | 40 | €28,723 | €17,206 | -€11,517 | -40.1% |
| Other amounts receivable | 41 | €68,836 | €77,372 | +€8,536 | +12.4% |
| Cash at bank and in hand | 54/58 | €5,068 | €5,049 | -€19 | -0.4% |
| Total equity and liabilities | 10/49 | €122,014 | €119,387 | -€2,627 | -2.2% |
| Equity | 10/15 | €69,211 | €102,663 | +€33,452 | +48.3% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €63,211 | €96,663 | +€33,452 | +52.9% |
| Amounts payable | 17/49 | €52,802 | €16,724 | -€36,078 | -68.3% |
| Amounts payable within one year | 42/48 | €52,802 | €16,096 | -€36,706 | -69.5% |
| Trade debts | 44 | €14,000 | €2,423 | -€11,577 | -82.7% |
| Suppliers | 440/4 | €14,000 | €2,423 | -€11,577 | -82.7% |
| Taxes, remuneration and social security | 45 | €24,605 | €13,674 | -€10,932 | -44.4% |
| Taxes | 450/3 | €20,687 | €13,674 | -€7,014 | -33.9% |
| Remuneration and social security | 454/9 | €3,918 | €0 | -€3,918 | -100% |
| Other amounts payable | 47/48 | €14,197 | - | -€14,197 | |
| Accrued charges and deferred income | 492/3 | - | €628 | +€628 | |
| Turnover | 70 | €183,424 | €174,468 | -€8,956 | -4.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €106,596 | €94,561 | -€12,035 | -11.3% |
| Remuneration, social security and pensions | 62 | €30,772 | €33,325 | +€2,553 | +8.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,601 | €7,179 | +€3,578 | +99.3% |
| Other operating charges | 640/8 | €137 | - | -€137 | |
| Gross operating margin | 9900 | €76,828 | €84,936 | +€8,107 | +10.6% |
| Operating profit (loss) | 9901 | €42,317 | €44,431 | +€2,114 | +5.0% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €58 | €92 | +€34 | +58.1% |
| Recurring financial charges | 65 | €58 | €92 | +€34 | +58.1% |
| Profit (loss) for the period before taxes | 9903 | €42,259 | €44,339 | +€2,080 | +4.9% |
| Income taxes | 67/77 | -€641 | €10,888 | +€11,529 | |
| Profit (loss) for the period | 9904 | €42,900 | €33,452 | -€9,448 | -22.0% |
| Profit (loss) for the period to be appropriated | 9905 | €42,900 | €33,452 | -€9,448 | -22.0% |
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 19 October 2026 via checked.be.