BOEY DANNY: 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.
BOEY DANNY
Largest movements
- Tangible fixed assets -€3,769
down €3,769 (-25.9%), from €14,561 to €10,792
of which Furniture and vehicles: -€3,476
- Receivables within one year -€955
down €955 (-55.0%), from €1,736 to €781
of which Other amounts receivable: -€955
- Cash -€608
down €608 (-10.0%), from €6,071 to €5,463
mainly Net result for the year (-€8,851) and Investment in fixed assets (net) (-€650)
- Profit (loss) carried forward -€8,851
down €8,851 (-6.3%), from -€140,319 to -€149,171
- Other debts +€3,668
up €3,668 (+28.1%), from €13,037 to €16,705
- Gross operating margin -€4,050
down €4,050, from €385 to -€3,666
- Depreciation -€326
down €326 (-6.9%), from €4,745 to €4,419
- Other operating charges +€207
up €207 (+40.4%), from €513 to €721
- Financial charges -€119
down €119 (-56.4%), from €210 to €92
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 | €22,781 | €17,475 | -€5,306 | -23.3% |
| Fixed assets | 21/28 | €14,561 | €10,792 | -€3,769 | -25.9% |
| Tangible fixed assets | 22/27 | €14,561 | €10,792 | -€3,769 | -25.9% |
| Plant, machinery and equipment | 23 | €1,340 | €1,047 | -€293 | -21.9% |
| Furniture and vehicles | 24 | €13,220 | €9,744 | -€3,476 | -26.3% |
| Current assets | 29/58 | €8,220 | €6,683 | -€1,537 | -18.7% |
| Amounts receivable within one year | 40/41 | €1,736 | €781 | -€955 | -55.0% |
| Trade receivables | 40 | €354 | €354 | = | 0.0% |
| Other amounts receivable | 41 | €1,382 | €426 | -€955 | -69.1% |
| Cash at bank and in hand | 54/58 | €6,071 | €5,463 | -€608 | -10.0% |
| Deferred charges and accrued income | 490/1 | €413 | €439 | +€26 | +6.3% |
| Total equity and liabilities | 10/49 | €22,781 | €17,475 | -€5,306 | -23.3% |
| Equity | 10/15 | -€16,222 | -€25,073 | -€8,851 | -54.6% |
| Contributions | 10/11 | €87,605 | €87,605 | = | 0.0% |
| Reserves | 13 | €36,492 | €36,492 | = | 0.0% |
| Non-distributable reserves | 130/1 | €10,000 | €10,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €10,000 | €10,000 | = | 0.0% |
| Distributable reserves | 133 | €26,492 | €26,492 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€140,319 | -€149,171 | -€8,851 | -6.3% |
| Amounts payable | 17/49 | €39,003 | €42,548 | +€3,545 | +9.1% |
| Amounts payable after more than one year | 17 | €25,000 | €25,000 | = | 0.0% |
| Financial debts | 170/4 | €25,000 | €25,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €14,003 | €17,548 | +€3,545 | +25.3% |
| Trade debts | 44 | €841 | €707 | -€134 | -15.9% |
| Suppliers | 440/4 | €841 | €707 | -€134 | -15.9% |
| Taxes, remuneration and social security | 45 | €125 | €137 | +€11 | +9.0% |
| Taxes | 450/3 | €125 | €137 | +€11 | +9.0% |
| Other amounts payable | 47/48 | €13,037 | €16,705 | +€3,668 | +28.1% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,745 | €4,419 | -€326 | -6.9% |
| Other operating charges | 640/8 | €513 | €721 | +€207 | +40.4% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €385 | -€3,666 | -€4,050 | |
| Operating profit (loss) | 9901 | -€4,874 | -€8,806 | -€3,932 | -80.7% |
| Financial income | 75/76B | €13 | €46 | +€33 | +253% |
| Recurring financial income | 75 | €13 | €46 | +€33 | +253% |
| Financial charges | 65/66B | €210 | €92 | -€119 | -56.4% |
| Recurring financial charges | 65 | €210 | €92 | -€119 | -56.4% |
| Profit (loss) for the period before taxes | 9903 | -€5,071 | -€8,851 | -€3,780 | -74.5% |
| Profit (loss) for the period | 9904 | -€5,071 | -€8,851 | -€3,780 | -74.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,071 | -€8,851 | -€3,780 | -74.5% |
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 25 October 2026 via checked.be.