BOERGONDIA: 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.
BOERGONDIA
Largest movements
- Cash +€10,156
up €10,156 (+12.6%), from €80,484 to €90,640
mainly Other debts (+€10,006) and Net result for the year (+€7,665)
- Receivables within one year +€4,647
up €4,647 (+9.2%), from €50,254 to €54,901
of which Trade receivables: +€3,241
- Tangible fixed assets -€2,723
down €2,723 (-50.0%), from €5,448 to €2,726
of which Furniture and vehicles: -€2,474
- Deferred charges and accrued income +€2,715
up €2,715 (+896%), from €303 to €3,018
- Other debts +€10,006
up €10,006 (+129%), from €7,756 to €17,761
- Reserves +€7,665
up €7,665 (+4.4%), from €176,064 to €183,729
- Accrued charges and deferred income +€7,277
new in 2024: €7,277
- Trade debts -€6,278
down €6,278 (-15.2%), from €41,169 to €34,891
of which Suppliers: -€7,011
- Gross operating margin +€18,384
up €18,384, from -€6,218 to €12,166
- Taxes +€2,207
new in 2024: €2,207
- Depreciation -€1,240
down €1,240 (-31.3%), from €3,962 to €2,723
- Other operating charges -€403
down €403 (-24.8%), from €1,624 to €1,221
- Staff costs +€290
new in 2024: €290
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €232,490 | €249,627 | +€17,137 | +7.4% |
| Fixed assets | 21/28 | €5,915 | €3,070 | -€2,846 | -48.1% |
| Tangible fixed assets | 22/27 | €5,448 | €2,726 | -€2,723 | -50.0% |
| Land and buildings | 22 | €66 | - | -€66 | |
| Plant, machinery and equipment | 23 | €433 | €251 | -€182 | -42.0% |
| Furniture and vehicles | 24 | €4,949 | €2,474 | -€2,474 | -50.0% |
| Financial fixed assets | 28 | €467 | €344 | -€123 | -26.3% |
| Current assets | 29/58 | €226,575 | €246,557 | +€19,982 | +8.8% |
| Amounts receivable after more than one year | 29 | €95,534 | €97,998 | +€2,464 | +2.6% |
| Other amounts receivable | 291 | €95,534 | €97,998 | +€2,464 | +2.6% |
| Amounts receivable within one year | 40/41 | €50,254 | €54,901 | +€4,647 | +9.2% |
| Trade receivables | 40 | €44,288 | €47,529 | +€3,241 | +7.3% |
| Other amounts receivable | 41 | €5,966 | €7,372 | +€1,406 | +23.6% |
| Cash at bank and in hand | 54/58 | €80,484 | €90,640 | +€10,156 | +12.6% |
| Deferred charges and accrued income | 490/1 | €303 | €3,018 | +€2,715 | +896% |
| Total equity and liabilities | 10/49 | €232,490 | €249,627 | +€17,137 | +7.4% |
| Equity | 10/15 | €179,649 | €187,314 | +€7,665 | +4.3% |
| Contributions | 10/11 | €12,395 | €12,395 | = | 0.0% |
| Reserves | 13 | €176,064 | €183,729 | +€7,665 | +4.4% |
| Distributable reserves | 133 | €176,064 | €183,729 | +€7,665 | +4.4% |
| Profit (loss) carried forward | 14 | -€8,810 | -€8,810 | = | 0.0% |
| Amounts payable | 17/49 | €52,842 | €62,313 | +€9,471 | +17.9% |
| Amounts payable within one year | 42/48 | €52,842 | €55,036 | +€2,194 | +4.2% |
| Current portion of amounts payable after more than one year | 42 | €2,112 | - | -€2,112 | |
| Trade debts | 44 | €41,169 | €34,891 | -€6,278 | -15.2% |
| Suppliers | 440/4 | €41,169 | €34,158 | -€7,011 | -17.0% |
| Bills of exchange payable | 441 | - | €733 | +€733 | |
| Taxes, remuneration and social security | 45 | €1,806 | €2,384 | +€578 | +32.0% |
| Taxes | 450/3 | - | €2,384 | +€2,384 | |
| Remuneration and social security | 454/9 | €1,806 | - | -€1,806 | |
| Other amounts payable | 47/48 | €7,756 | €17,761 | +€10,006 | +129% |
| Accrued charges and deferred income | 492/3 | - | €7,277 | +€7,277 | |
| Remuneration, social security and pensions | 62 | - | €290 | +€290 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,962 | €2,723 | -€1,240 | -31.3% |
| Other operating charges | 640/8 | €1,624 | €1,221 | -€403 | -24.8% |
| Gross operating margin | 9900 | -€6,218 | €12,166 | +€18,384 | |
| Operating profit (loss) | 9901 | -€11,804 | €7,932 | +€19,736 | |
| Financial income | 75/76B | €2,448 | €2,467 | +€19 | +0.8% |
| Recurring financial income | 75 | €2,448 | €2,467 | +€19 | +0.8% |
| Financial charges | 65/66B | €541 | €527 | -€14 | -2.6% |
| Recurring financial charges | 65 | €541 | €527 | -€14 | -2.6% |
| Profit (loss) for the period before taxes | 9903 | -€9,897 | €9,872 | +€19,769 | |
| Income taxes | 67/77 | - | €2,207 | +€2,207 | |
| Profit (loss) for the period | 9904 | -€9,897 | €7,665 | +€17,562 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,897 | €7,665 | +€17,562 |
Source: filed annual accounts (NBB), financial years ended 30 September 2023 and 30 September 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.