BOESMANSKOP: 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.
BOESMANSKOP
Largest movements
- Cash +€256,954
up €256,954 (+2,620%), from €9,808 to €266,762
mainly Net result for the year (+€1.3m) and Tax, wage and social debts (+€184,208)
- Financial fixed assets -€56,000
down €56,000 (-57.1%), from €98,000 to €42,000
- Current investments +€30,000
up €30,000 (+20.0%), from €150,000 to €180,000
- Receivables within one year -€28,613
down €28,613 (-74.5%), from €38,411 to €9,798
of which Other amounts receivable: -€27,048
- Receivables after one year +€22,667
up €22,667 (+90.7%), from €25,000 to €47,667
- Tax, wage and social debts +€184,208
up €184,208 (+4,231%), from €4,354 to €188,562
of which Taxes: +€182,383
- Other debts +€28,022
up €28,022 (+14.0%), from €200,000 to €228,022
- Financial income +€1.0m
up €1.0m (+882%), from €116,839 to €1.1m
of which Non-recurring financial income: +€1.1m
- Gross operating margin -€5,063
down €5,063 (-2.3%), from €216,362 to €211,300
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 | €355,905 | €569,533 | +€213,628 | +60.0% |
| Fixed assets | 21/28 | €126,887 | €60,462 | -€66,425 | -52.3% |
| Tangible fixed assets | 22/27 | €28,887 | €18,462 | -€10,425 | -36.1% |
| Plant, machinery and equipment | 23 | €494 | €234 | -€260 | -52.7% |
| Furniture and vehicles | 24 | €20,873 | €11,533 | -€9,340 | -44.7% |
| Other tangible fixed assets | 26 | €7,520 | €6,696 | -€825 | -11.0% |
| Financial fixed assets | 28 | €98,000 | €42,000 | -€56,000 | -57.1% |
| Current assets | 29/58 | €229,018 | €509,071 | +€280,052 | +122% |
| Amounts receivable after more than one year | 29 | €25,000 | €47,667 | +€22,667 | +90.7% |
| Other amounts receivable | 291 | €25,000 | €47,667 | +€22,667 | +90.7% |
| Amounts receivable within one year | 40/41 | €38,411 | €9,798 | -€28,613 | -74.5% |
| Trade receivables | 40 | €1,997 | €431 | -€1,565 | -78.4% |
| Other amounts receivable | 41 | €36,414 | €9,366 | -€27,048 | -74.3% |
| Current investments | 50/53 | €150,000 | €180,000 | +€30,000 | +20.0% |
| Cash at bank and in hand | 54/58 | €9,808 | €266,762 | +€256,954 | +2,620% |
| Deferred charges and accrued income | 490/1 | €5,799 | €4,844 | -€955 | -16.5% |
| Total equity and liabilities | 10/49 | €355,905 | €569,533 | +€213,628 | +60.0% |
| Equity | 10/15 | €147,573 | €150,877 | +€3,304 | +2.2% |
| Contributions | 10/11 | €83,350 | €83,350 | = | 0.0% |
| Reserves | 13 | €64,000 | €67,000 | +€3,000 | +4.7% |
| Distributable reserves | 133 | €64,000 | €67,000 | +€3,000 | +4.7% |
| Profit (loss) carried forward | 14 | €223 | €527 | +€304 | +136% |
| Amounts payable | 17/49 | €208,332 | €418,656 | +€210,324 | +101% |
| Amounts payable within one year | 42/48 | €208,299 | €418,635 | +€210,336 | +101% |
| Trade debts | 44 | €3,946 | €2,052 | -€1,894 | -48.0% |
| Suppliers | 440/4 | €3,946 | €2,052 | -€1,894 | -48.0% |
| Taxes, remuneration and social security | 45 | €4,354 | €188,562 | +€184,208 | +4,231% |
| Taxes | 450/3 | €4,354 | €186,737 | +€182,383 | +4,189% |
| Remuneration and social security | 454/9 | - | €1,825 | +€1,825 | |
| Other amounts payable | 47/48 | €200,000 | €228,022 | +€28,022 | +14.0% |
| Accrued charges and deferred income | 492/3 | €33 | €21 | -€12 | -37.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,407 | €13,320 | -€1,087 | -7.5% |
| Other operating charges | 640/8 | €1,274 | €740 | -€534 | -41.9% |
| Non-recurring operating charges | 66A | €1,890 | €1,223 | -€667 | -35.3% |
| Gross operating margin | 9900 | €216,362 | €211,300 | -€5,063 | -2.3% |
| Operating profit (loss) | 9901 | €198,791 | €196,016 | -€2,775 | -1.4% |
| Financial income | 75/76B | €116,839 | €1,147,891 | +€1.0m | +882% |
| Recurring financial income | 75 | €116,839 | €82,335 | -€34,504 | -29.5% |
| Non-recurring financial income | 76B | - | €1,065,556 | +€1.1m | |
| Financial charges | 65/66B | €47 | €46 | -€1 | -1.9% |
| Recurring financial charges | 65 | €47 | €46 | -€1 | -1.9% |
| Profit (loss) for the period before taxes | 9903 | €315,584 | €1,343,861 | +€1.0m | +326% |
| Income taxes | 67/77 | €51,860 | €51,337 | -€523 | -1.0% |
| Profit (loss) for the period | 9904 | €263,724 | €1,292,524 | +€1.0m | +390% |
| Profit (loss) for the period to be appropriated | 9905 | €263,724 | €1,292,524 | +€1.0m | +390% |
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 28 October 2026 via checked.be.