BOESON: 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.
BOESON
Largest movements
- Tangible fixed assets -€6,141
down €6,141 (-5.2%), from €119,144 to €113,003
of which Land and buildings: -€5,529
- Cash +€1,275
up €1,275 (+226.0%), from €564 to €1,839
mainly Depreciation (+€6,141) and Accrued charges and deferred income (+€846)
- Other debts -€3,819
down €3,819 (-2.7%), from €139,123 to €135,304
- Profit (loss) carried forward -€1,757
down €1,757 (-4.6%), from -€38,551 to -€40,308
- Gross operating margin +€826
up €826 (+14.5%), from €5,712 to €6,538
- Other operating charges -€137
down €137 (-6.1%), from €2,236 to €2,099
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.
Cash bridge derived
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 | €120,771 | €116,042 | -€4,729 | -3.9% |
| Fixed assets | 21/28 | €119,144 | €113,003 | -€6,141 | -5.2% |
| Tangible fixed assets | 22/27 | €119,144 | €113,003 | -€6,141 | -5.2% |
| Land and buildings | 22 | €117,737 | €112,208 | -€5,529 | -4.7% |
| Furniture and vehicles | 24 | €1,408 | €795 | -€613 | -43.5% |
| Current assets | 29/58 | €1,627 | €3,039 | +€1,412 | +86.8% |
| Cash at bank and in hand | 54/58 | €564 | €1,839 | +€1,275 | +226.0% |
| Deferred charges and accrued income | 490/1 | €1,063 | €1,200 | +€137 | +12.9% |
| Total equity and liabilities | 10/49 | €120,771 | €116,042 | -€4,729 | -3.9% |
| Equity | 10/15 | -€18,351 | -€20,108 | -€1,757 | -9.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €200 | €200 | = | 0.0% |
| Distributable reserves | 133 | €200 | €200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€38,551 | -€40,308 | -€1,757 | -4.6% |
| Amounts payable | 17/49 | €139,123 | €136,150 | -€2,973 | -2.1% |
| Amounts payable within one year | 42/48 | €139,123 | €135,304 | -€3,819 | -2.7% |
| Other amounts payable | 47/48 | €139,123 | €135,304 | -€3,819 | -2.7% |
| Accrued charges and deferred income | 492/3 | - | €846 | +€846 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,141 | €6,141 | = | 0.0% |
| Other operating charges | 640/8 | €2,236 | €2,099 | -€137 | -6.1% |
| Gross operating margin | 9900 | €5,712 | €6,538 | +€826 | +14.5% |
| Operating profit (loss) | 9901 | -€2,665 | -€1,703 | +€962 | +36.1% |
| Financial charges | 65/66B | €54 | €54 | = | 0.0% |
| Recurring financial charges | 65 | €54 | €54 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€2,719 | -€1,757 | +€962 | +35.4% |
| Profit (loss) for the period | 9904 | -€2,719 | -€1,757 | +€962 | +35.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,719 | -€1,757 | +€962 | +35.4% |
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 10 October 2026 via checked.be.