BOESSENS-DEKNUDT: 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.
BOESSENS-DEKNUDT
Largest movements
- Tangible fixed assets -€11,949
down €11,949 (-32.8%), from €36,437 to €24,488
of which Furniture and vehicles: -€11,879
- Cash +€2,195
up €2,195 (+1,651%), from €133 to €2,328
mainly Other debts (+€32,409) and Depreciation (+€11,949)
- Other debts +€32,409
new in 2025: €32,409
- Reserves -€25,678
down €25,678 (-51.6%), from €49,722 to €24,045
of which Non-distributable reserves: -€49,722
- Debts after one year -€9,936
down €9,936 (-66.3%), from €14,997 to €5,061
- Tax, wage and social debts -€3,156
down €3,156 (-23.9%), from €13,228 to €10,072
- Current portion of long-term debt -€2,440
down €2,440 (-19.7%), from €12,376 to €9,936
- Gross operating margin -€12,795
down €12,795 (-32.3%), from €39,653 to €26,858
- Taxes -€4,191
down €4,191 (-39.7%), from €10,564 to €6,373
- Financial income -€928
down €928 (-33.0%), from €2,811 to €1,883
- Financial charges -€516
down €516 (-21.3%), from €2,419 to €1,903
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 | €95,162 | €86,001 | -€9,161 | -9.6% |
| Fixed assets | 21/28 | €36,437 | €24,488 | -€11,949 | -32.8% |
| Tangible fixed assets | 22/27 | €36,437 | €24,488 | -€11,949 | -32.8% |
| Plant, machinery and equipment | 23 | €335 | €265 | -€70 | -20.8% |
| Furniture and vehicles | 24 | €36,103 | €24,223 | -€11,879 | -32.9% |
| Current assets | 29/58 | €58,724 | €61,513 | +€2,788 | +4.7% |
| Amounts receivable after more than one year | 29 | €20,000 | €20,000 | = | 0.0% |
| Other amounts receivable | 291 | €20,000 | €20,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €37,514 | €38,085 | +€571 | +1.5% |
| Trade receivables | 40 | €9,117 | €6,964 | -€2,153 | -23.6% |
| Other amounts receivable | 41 | €28,398 | €31,122 | +€2,724 | +9.6% |
| Cash at bank and in hand | 54/58 | €133 | €2,328 | +€2,195 | +1,651% |
| Deferred charges and accrued income | 490/1 | €1,077 | €1,099 | +€22 | +2.1% |
| Total equity and liabilities | 10/49 | €95,162 | €86,001 | -€9,161 | -9.6% |
| Equity | 10/15 | €52,222 | €26,545 | -€25,678 | -49.2% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €49,722 | €24,045 | -€25,678 | -51.6% |
| Non-distributable reserves | 130/1 | €49,722 | - | -€49,722 | |
| Other | 1319 | €49,722 | - | -€49,722 | |
| Distributable reserves | 133 | - | €24,045 | +€24,045 | |
| Amounts payable | 17/49 | €42,940 | €59,456 | +€16,517 | +38.5% |
| Amounts payable after more than one year | 17 | €14,997 | €5,061 | -€9,936 | -66.3% |
| Financial debts | 170/4 | €14,997 | €5,061 | -€9,936 | -66.3% |
| Amounts payable within one year | 42/48 | €27,943 | €54,395 | +€26,452 | +94.7% |
| Current portion of amounts payable after more than one year | 42 | €12,376 | €9,936 | -€2,440 | -19.7% |
| Trade debts | 44 | €2,338 | €1,978 | -€360 | -15.4% |
| Suppliers | 440/4 | €2,338 | €1,978 | -€360 | -15.4% |
| Taxes, remuneration and social security | 45 | €13,228 | €10,072 | -€3,156 | -23.9% |
| Taxes | 450/3 | €13,228 | €10,072 | -€3,156 | -23.9% |
| Other amounts payable | 47/48 | - | €32,409 | +€32,409 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,021 | €11,949 | -€72 | -0.6% |
| Other operating charges | 640/8 | €1,576 | €1,784 | +€208 | +13.2% |
| Gross operating margin | 9900 | €39,653 | €26,858 | -€12,795 | -32.3% |
| Operating profit (loss) | 9901 | €26,056 | €13,125 | -€12,931 | -49.6% |
| Financial income | 75/76B | €2,811 | €1,883 | -€928 | -33.0% |
| Recurring financial income | 75 | €2,811 | €1,883 | -€928 | -33.0% |
| Financial charges | 65/66B | €2,419 | €1,903 | -€516 | -21.3% |
| Recurring financial charges | 65 | €2,419 | €1,903 | -€516 | -21.3% |
| Profit (loss) for the period before taxes | 9903 | €26,448 | €13,105 | -€13,344 | -50.5% |
| Income taxes | 67/77 | €10,564 | €6,373 | -€4,191 | -39.7% |
| Profit (loss) for the period | 9904 | €15,885 | €6,732 | -€9,153 | -57.6% |
| Profit (loss) for the period to be appropriated | 9905 | €15,885 | €6,732 | -€9,153 | -57.6% |
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 18 October 2026 via checked.be.