Boerenverstand: 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.
Boerenverstand
Largest movements
- Cash +€34,572
up €34,572 (+114%), from €30,220 to €64,792
mainly Other debts (+€25,000) and Receivables within one year (+€14,613)
- Receivables within one year -€14,613
down €14,613 (-28.1%), from €52,000 to €37,387
- Other debts +€25,000
up €25,000 (+100%), from €25,000 to €50,000
- Trade debts -€4,286
no longer reported in 2025 (was €4,286)
- Gross operating margin -€455
new in 2025: -€455
- Financial charges +€180
new in 2025: €180
- Other operating charges +€120
new in 2025: €120
From the 2024 result to the 2025 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
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 | €82,220 | €102,178 | +€19,959 | +24.3% |
| Current assets | 29/58 | €82,220 | €102,178 | +€19,959 | +24.3% |
| Amounts receivable within one year | 40/41 | €52,000 | €37,387 | -€14,613 | -28.1% |
| Other amounts receivable | 41 | €52,000 | €37,387 | -€14,613 | -28.1% |
| Cash at bank and in hand | 54/58 | €30,220 | €64,792 | +€34,572 | +114% |
| Total equity and liabilities | 10/49 | €82,220 | €102,178 | +€19,959 | +24.3% |
| Equity | 10/15 | €52,933 | €52,178 | -€755 | -1.4% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,067 | -€9,822 | -€755 | -8.3% |
| Amounts payable | 17/49 | €29,286 | €50,000 | +€20,714 | +70.7% |
| Amounts payable within one year | 42/48 | €29,286 | €50,000 | +€20,714 | +70.7% |
| Trade debts | 44 | €4,286 | - | -€4,286 | |
| Suppliers | 440/4 | €4,286 | - | -€4,286 | |
| Other amounts payable | 47/48 | €25,000 | €50,000 | +€25,000 | +100% |
| Other operating charges | 640/8 | - | €120 | +€120 | |
| Gross operating margin | 9900 | - | -€455 | -€455 | |
| Operating profit (loss) | 9901 | - | -€575 | -€575 | |
| Financial charges | 65/66B | - | €180 | +€180 | |
| Recurring financial charges | 65 | - | €180 | +€180 | |
| Profit (loss) for the period before taxes | 9903 | - | -€755 | -€755 | |
| Profit (loss) for the period | 9904 | - | -€755 | -€755 | |
| Profit (loss) for the period to be appropriated | 9905 | - | -€755 | -€755 |
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 27 October 2026 via checked.be.