Boer&Buiten: 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.
Boer&Buiten
Largest movements
- Cash -€23,441
down €23,441 (-53.2%), from €44,033 to €20,592
mainly Debts within one year (-€19,344) and Net result for the year (-€3,779)
- Debts within one year -€19,344
down €19,344 (-53.5%), from €36,129 to €16,785
of which Trade debts: -€13,713
- Profit (loss) carried forward -€3,779
down €3,779 (-44.5%), from €8,491 to €4,713
- Staff costs +€22,138
up €22,138 (+49.9%), from €44,337 to €66,476
- Depreciation -€10,890
no longer reported in 2025 (was €10,890)
- Turnover +€8,686
up €8,686 (+21.1%), from €41,095 to €49,781
- Gross operating margin +€7,101
up €7,101 (+12.7%), from €55,918 to €63,020
- Purchases and services +€1,218
up €1,218 (+4.6%), from €26,328 to €27,546
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 | €44,620 | €21,497 | -€23,123 | -51.8% |
| Current assets | 29/58 | €44,620 | €21,497 | -€23,123 | -51.8% |
| Amounts receivable within one year | 40/41 | - | €248 | +€248 | |
| Trade receivables | 40 | - | €93 | +€93 | |
| Other amounts receivable | 41 | - | €155 | +€155 | |
| Cash at bank and in hand | 54/58 | €44,033 | €20,592 | -€23,441 | -53.2% |
| Deferred charges and accrued income | 490/1 | €587 | €657 | +€70 | +11.9% |
| Total equity and liabilities | 10/49 | €44,620 | €21,497 | -€23,123 | -51.8% |
| Equity | 10/15 | €8,491 | €4,713 | -€3,779 | -44.5% |
| Profit (loss) carried forward | 14 | €8,491 | €4,713 | -€3,779 | -44.5% |
| Amounts payable | 17/49 | €36,129 | €16,785 | -€19,344 | -53.5% |
| Amounts payable within one year | 42/48 | €36,129 | €16,785 | -€19,344 | -53.5% |
| Trade debts | 44 | €23,173 | €9,460 | -€13,713 | -59.2% |
| Suppliers | 440/4 | €23,173 | €9,460 | -€13,713 | -59.2% |
| Taxes, remuneration and social security | 45 | €12,954 | €6,725 | -€6,228 | -48.1% |
| Remuneration and social security | 454/9 | €12,954 | €6,725 | -€6,228 | -48.1% |
| Turnover | 70 | €41,095 | €49,781 | +€8,686 | +21.1% |
| Membership fees, donations, legacies and grants | 73 | €40,750 | €40,150 | -€600 | -1.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €26,328 | €27,546 | +€1,218 | +4.6% |
| Remuneration, social security and pensions | 62 | €44,337 | €66,476 | +€22,138 | +49.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,890 | - | -€10,890 | |
| Other operating charges | 640/8 | - | €110 | +€110 | |
| Gross operating margin | 9900 | €55,918 | €63,020 | +€7,101 | +12.7% |
| Operating profit (loss) | 9901 | €691 | -€3,565 | -€4,257 | |
| Financial charges | 65/66B | - | €213 | +€213 | |
| Recurring financial charges | 65 | - | €213 | +€213 | |
| Profit (loss) for the period before taxes | 9903 | €691 | -€3,779 | -€4,470 | |
| Profit (loss) for the period | 9904 | €691 | -€3,779 | -€4,470 | |
| Profit (loss) for the period to be appropriated | 9905 | €691 | -€3,779 | -€4,470 |
Source: filed annual accounts (NBB), financial years ended 31 August 2024 and 31 August 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.