BOESMANS: what changed
Two fiscal 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.
BOESMANS
Largest movements
- Tangible fixed assets -€471,020
down €471,020 (-70.7%), from €666,397 to €195,377
of which Land and buildings: -€470,354
- Cash +€205,737
up €205,737 (+2773.1%), from €7,419 to €213,156
mainly Investment in fixed assets (net) (+€458,226) and Debts after one year (+€190,999)
- Receivables within one year +€19,000
up €19,000 (+2.5%), from €756,970 to €775,970
of which Other amounts receivable: +€33,500
- Other debts -€435,971
down €435,971 (-50.6%), from €861,000 to €425,029
- Debts after one year +€190,999
up €190,999 (+49.9%), from €382,677 to €573,676
- Trade debts -€79,462
down €79,462 (-28.9%), from €274,982 to €195,520
- Profit (loss) carried forward +€78,151
up €78,151 (+57.5%), from -€135,938 to -€57,787
- Gross operating margin +€82,708
up €82,708, from -€3,751 to €78,957
- Depreciation -€20,829
down €20,829 (-61.9%), from €33,623 to €12,794
- Financial income +€11,676
up €11,676 (+3017.1%), from €387 to €12,063
of which Financial income: +€11,676
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.
Cash bridge derived
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 | €1,559,786 | €1,313,503 | -€246,283 | -15.8% |
| Fixed assets | 21/28 | €666,397 | €195,377 | -€471,020 | -70.7% |
| Tangible fixed assets | 22/27 | €666,397 | €195,377 | -€471,020 | -70.7% |
| Land and buildings | 22 | €664,398 | €194,044 | -€470,354 | -70.8% |
| Plant, machinery and equipment | 23 | €1,999 | €1,333 | -€666 | -33.3% |
| Current assets | 29/58 | €893,389 | €1,118,126 | +€224,737 | +25.2% |
| Amounts receivable within one year | 40/41 | €756,970 | €775,970 | +€19,000 | +2.5% |
| Trade receivables | 40 | €46,378 | €31,878 | -€14,500 | -31.3% |
| Other amounts receivable | 41 | €710,592 | €744,092 | +€33,500 | +4.7% |
| Current investments | 50/53 | €129,000 | €129,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €7,419 | €213,156 | +€205,737 | +2773.1% |
| Total equity and liabilities | 10/49 | €1,559,786 | €1,313,503 | -€246,283 | -15.8% |
| Equity | 10/15 | €41,127 | €119,278 | +€78,151 | +190.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €158,473 | €158,473 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Other | 1319 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €156,614 | €156,614 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€135,938 | -€57,787 | +€78,151 | +57.5% |
| Amounts payable | 17/49 | €1,518,659 | €1,194,225 | -€324,434 | -21.4% |
| Amounts payable after more than one year | 17 | €382,677 | €573,676 | +€190,999 | +49.9% |
| Financial debts | 170/4 | €382,677 | €573,676 | +€190,999 | +49.9% |
| Amounts payable within one year | 42/48 | €1,135,982 | €620,549 | -€515,433 | -45.4% |
| Trade debts | 44 | €274,982 | €195,520 | -€79,462 | -28.9% |
| Suppliers | 440/4 | €274,982 | €195,520 | -€79,462 | -28.9% |
| Other amounts payable | 47/48 | €861,000 | €425,029 | -€435,971 | -50.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,623 | €12,794 | -€20,829 | -61.9% |
| Gross operating margin | 9900 | -€3,751 | €78,957 | +€82,708 | |
| Operating profit (loss) | 9901 | -€37,374 | €66,163 | +€103,537 | |
| Financial income | 75/76B | €387 | €12,063 | +€11,676 | +3017.1% |
| Recurring financial income | 75 | €387 | €12,063 | +€11,676 | +3017.1% |
| Non-recurring financial income | 76B | €387 | €12,063 | +€11,676 | +3017.1% |
| Financial charges | 65/66B | €360 | €75 | -€285 | -79.2% |
| Recurring financial charges | 65 | €360 | €75 | -€285 | -79.2% |
| Non-recurring financial charges | 66B | €360 | €75 | -€285 | -79.2% |
| Profit (loss) for the period before taxes | 9903 | -€37,347 | €78,151 | +€115,498 | |
| Profit (loss) for the period | 9904 | -€37,347 | €78,151 | +€115,498 | |
| Profit (loss) for the period to be appropriated | 9905 | -€37,347 | €78,151 | +€115,498 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.