BOETIEK IDEFIX: 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.
BOETIEK IDEFIX
Largest movements
- Tangible fixed assets -€25,283
down €25,283 (-24.2%), from €104,397 to €79,114
of which Furniture and vehicles: -€13,641
- Cash -€19,379
down €19,379 (-39.6%), from €48,951 to €29,572
mainly Debts after one year (-€30,607) and Net result for the year (-€29,250)
- Stocks and contracts +€6,108
up €6,108 (+5.3%), from €114,824 to €120,932
- Debts after one year -€30,607
down €30,607 (-55.8%), from €54,898 to €24,291
- Reserves -€29,250
down €29,250 (-31.8%), from €91,945 to €62,696
- Trade debts +€25,634
up €25,634 (+55.0%), from €46,637 to €72,272
- Other debts -€7,476
down €7,476 (-29.7%), from €25,189 to €17,713
- Gross operating margin +€7,479
up €7,479 (+41.1%), from €18,196 to €25,676
- Staff costs +€4,138
up €4,138 (+21.3%), from €19,420 to €23,558
- Financial charges +€1,669
up €1,669 (+23.1%), from €7,234 to €8,903
- Financial income -€691
down €691 (-16.8%), from €4,102 to €3,411
of which Financial income: -€941
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €287,175 | €245,526 | -€41,649 | -14.5% |
| Fixed assets | 21/28 | €104,550 | €79,268 | -€25,283 | -24.2% |
| Tangible fixed assets | 22/27 | €104,397 | €79,114 | -€25,283 | -24.2% |
| Land and buildings | 22 | €59,469 | €49,746 | -€9,723 | -16.3% |
| Plant, machinery and equipment | 23 | €6,278 | €4,359 | -€1,918 | -30.6% |
| Furniture and vehicles | 24 | €38,650 | €25,009 | -€13,641 | -35.3% |
| Financial fixed assets | 28 | €153 | €153 | = | 0.0% |
| Current assets | 29/58 | €182,624 | €166,258 | -€16,366 | -9.0% |
| Stocks and contracts in progress | 3 | €114,824 | €120,932 | +€6,108 | +5.3% |
| Stocks | 30/36 | €114,824 | €120,932 | +€6,108 | +5.3% |
| Amounts receivable within one year | 40/41 | €17,368 | €15,195 | -€2,173 | -12.5% |
| Trade receivables | 40 | €12,483 | €10,327 | -€2,156 | -17.3% |
| Other amounts receivable | 41 | €4,885 | €4,868 | -€17 | -0.3% |
| Cash at bank and in hand | 54/58 | €48,951 | €29,572 | -€19,379 | -39.6% |
| Deferred charges and accrued income | 490/1 | €1,482 | €559 | -€922 | -62.2% |
| Total equity and liabilities | 10/49 | €287,175 | €245,526 | -€41,649 | -14.5% |
| Equity | 10/15 | €98,143 | €68,893 | -€29,250 | -29.8% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €91,945 | €62,696 | -€29,250 | -31.8% |
| Distributable reserves | 133 | €91,945 | €62,696 | -€29,250 | -31.8% |
| Amounts payable | 17/49 | €189,032 | €176,633 | -€12,399 | -6.6% |
| Amounts payable after more than one year | 17 | €54,898 | €24,291 | -€30,607 | -55.8% |
| Financial debts | 170/4 | €54,898 | €24,291 | -€30,607 | -55.8% |
| Amounts payable within one year | 42/48 | €133,394 | €152,147 | +€18,754 | +14.1% |
| Current portion of amounts payable after more than one year | 42 | €31,491 | €32,293 | +€802 | +2.5% |
| Trade debts | 44 | €46,637 | €72,272 | +€25,634 | +55.0% |
| Suppliers | 440/4 | €46,637 | €72,272 | +€25,634 | +55.0% |
| Advances received on contracts in progress | 46 | €12,416 | €13,102 | +€687 | +5.5% |
| Taxes, remuneration and social security | 45 | €17,661 | €16,768 | -€893 | -5.1% |
| Taxes | 450/3 | €13,564 | €12,378 | -€1,187 | -8.7% |
| Remuneration and social security | 454/9 | €4,096 | €4,390 | +€294 | +7.2% |
| Other amounts payable | 47/48 | €25,189 | €17,713 | -€7,476 | -29.7% |
| Accrued charges and deferred income | 492/3 | €741 | €195 | -€546 | -73.7% |
| Non-recurring operating income | 76A | €2,000 | - | -€2,000 | |
| Remuneration, social security and pensions | 62 | €19,420 | €23,558 | +€4,138 | +21.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,283 | €25,283 | = | 0.0% |
| Other operating charges | 640/8 | €592 | €460 | -€132 | -22.3% |
| Gross operating margin | 9900 | €18,196 | €25,676 | +€7,479 | +41.1% |
| Operating profit (loss) | 9901 | -€27,098 | -€23,625 | +€3,473 | +12.8% |
| Financial income | 75/76B | €4,102 | €3,411 | -€691 | -16.8% |
| Recurring financial income | 75 | €4,102 | €3,161 | -€941 | -22.9% |
| Non-recurring financial income | 76B | - | €250 | +€250 | |
| Financial charges | 65/66B | €7,234 | €8,903 | +€1,669 | +23.1% |
| Recurring financial charges | 65 | €7,234 | €8,903 | +€1,669 | +23.1% |
| Profit (loss) for the period before taxes | 9903 | -€30,231 | -€29,118 | +€1,113 | +3.7% |
| Income taxes | 67/77 | €132 | €132 | = | 0.0% |
| Profit (loss) for the period | 9904 | -€30,363 | -€29,250 | +€1,113 | +3.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€30,363 | -€29,250 | +€1,113 | +3.7% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.