BOESBEEK: 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.
BOESBEEK
Largest movements
- Tangible fixed assets +€166,066
up €166,066 (+7.2%), from €2.3m to €2.5m
of which Land and buildings: +€147,014
- Cash -€30,372
down €30,372 (-12.4%), from €245,149 to €214,777
mainly Investment in fixed assets (net) (-€308,745) and Net result for the year (-€189,853)
- Debts after one year +€388,473
up €388,473 (+19.1%), from €2.0m to €2.4m
- Profit (loss) carried forward -€189,853
down €189,853 (-98.9%), from -€191,888 to -€381,741
- Accrued charges and deferred income -€56,989
no longer reported in 2025 (was €56,989)
- Financial charges +€125,604
up €125,604 (+314%), from €40,000 to €165,604
- Depreciation -€96,758
down €96,758 (-40.4%), from €239,436 to €142,679
- Gross operating margin +€9,725
up €9,725 (+8.6%), from €113,416 to €123,141
- Other operating charges -€3,037
down €3,037 (-38.5%), from €7,880 to €4,843
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 | €2,540,344 | €2,676,270 | +€135,926 | +5.4% |
| Fixed assets | 21/28 | €2,294,624 | €2,460,690 | +€166,066 | +7.2% |
| Tangible fixed assets | 22/27 | €2,294,624 | €2,460,690 | +€166,066 | +7.2% |
| Land and buildings | 22 | €2,273,311 | €2,420,325 | +€147,014 | +6.5% |
| Plant, machinery and equipment | 23 | €8,083 | €5,878 | -€2,204 | -27.3% |
| Furniture and vehicles | 24 | €9,896 | €33,153 | +€23,257 | +235% |
| Other tangible fixed assets | 26 | €3,333 | €1,333 | -€2,000 | -60.0% |
| Current assets | 29/58 | €245,721 | €215,580 | -€30,140 | -12.3% |
| Cash at bank and in hand | 54/58 | €245,149 | €214,777 | -€30,372 | -12.4% |
| Deferred charges and accrued income | 490/1 | €572 | €803 | +€232 | +40.6% |
| Total equity and liabilities | 10/49 | €2,540,344 | €2,676,270 | +€135,926 | +5.4% |
| Equity | 10/15 | €418,112 | €228,259 | -€189,853 | -45.4% |
| Contributions | 10/11 | €600,000 | €600,000 | = | 0.0% |
| Reserves | 13 | €10,000 | €10,000 | = | 0.0% |
| Distributable reserves | 133 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€191,888 | -€381,741 | -€189,853 | -98.9% |
| Amounts payable | 17/49 | €2,122,233 | €2,448,011 | +€325,778 | +15.4% |
| Amounts payable after more than one year | 17 | €2,034,000 | €2,422,473 | +€388,473 | +19.1% |
| Other amounts payable | 178/9 | €2,034,000 | €2,422,473 | +€388,473 | +19.1% |
| Amounts payable within one year | 42/48 | €31,244 | €25,538 | -€5,706 | -18.3% |
| Trade debts | 44 | €175 | - | -€175 | |
| Suppliers | 440/4 | €175 | - | -€175 | |
| Taxes, remuneration and social security | 45 | €29,116 | €25,538 | -€3,578 | -12.3% |
| Taxes | 450/3 | €29,116 | €25,538 | -€3,578 | -12.3% |
| Other amounts payable | 47/48 | €1,952 | - | -€1,952 | |
| Accrued charges and deferred income | 492/3 | €56,989 | - | -€56,989 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €239,436 | €142,679 | -€96,758 | -40.4% |
| Other operating charges | 640/8 | €7,880 | €4,843 | -€3,037 | -38.5% |
| Gross operating margin | 9900 | €113,416 | €123,141 | +€9,725 | +8.6% |
| Operating profit (loss) | 9901 | -€133,900 | -€24,380 | +€109,520 | +81.8% |
| Financial income | 75/76B | - | €188 | +€188 | |
| Recurring financial income | 75 | - | €188 | +€188 | |
| Financial charges | 65/66B | €40,000 | €165,604 | +€125,604 | +314% |
| Recurring financial charges | 65 | €40,000 | €165,604 | +€125,604 | +314% |
| Profit (loss) for the period before taxes | 9903 | -€173,900 | -€189,796 | -€15,896 | -9.1% |
| Income taxes | 67/77 | - | €56 | +€56 | |
| Profit (loss) for the period | 9904 | -€173,900 | -€189,853 | -€15,952 | -9.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€173,900 | -€189,853 | -€15,952 | -9.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.