BOEY#END: 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#END
Largest movements
- Tangible fixed assets -€4,842
down €4,842 (-20.7%), from €23,400 to €18,558
of which Furniture and vehicles: -€4,780
- Cash -€2,854
down €2,854 (-58.7%), from €4,866 to €2,012
mainly Net result for the year (-€4,260) and Other debts (-€1,996)
- Receivables within one year -€503
down €503 (-23.8%), from €2,113 to €1,609
- Profit (loss) carried forward -€4,260
down €4,260, from €3,694 to -€566
- Other debts -€1,996
down €1,996 (-12.4%), from €16,039 to €14,042
- Current portion of long-term debt -€1,051
no longer reported in 2025 (was €1,051)
- Tax, wage and social debts -€856
down €856 (-57.1%), from €1,500 to €644
- Gross operating margin -€7,522
down €7,522 (-64.0%), from €11,756 to €4,233
- Depreciation +€2,748
up €2,748 (+98.2%), from €2,797 to €5,544
- Taxes -€1,520
down €1,520 (-93.2%), from €1,632 to €112
- Staff costs +€1,019
up €1,019 (+57.8%), from €1,762 to €2,781
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 | €30,379 | €22,179 | -€8,199 | -27.0% |
| Fixed assets | 21/28 | €23,400 | €18,558 | -€4,842 | -20.7% |
| Tangible fixed assets | 22/27 | €23,400 | €18,558 | -€4,842 | -20.7% |
| Plant, machinery and equipment | 23 | €1,412 | €1,350 | -€62 | -4.4% |
| Furniture and vehicles | 24 | €21,988 | €17,208 | -€4,780 | -21.7% |
| Current assets | 29/58 | €6,979 | €3,621 | -€3,358 | -48.1% |
| Amounts receivable within one year | 40/41 | €2,113 | €1,609 | -€503 | -23.8% |
| Trade receivables | 40 | €2,113 | €1,609 | -€503 | -23.8% |
| Cash at bank and in hand | 54/58 | €4,866 | €2,012 | -€2,854 | -58.7% |
| Total equity and liabilities | 10/49 | €30,379 | €22,179 | -€8,199 | -27.0% |
| Equity | 10/15 | €11,753 | €7,493 | -€4,260 | -36.2% |
| Contributions | 10/11 | €6,199 | €6,199 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,694 | -€566 | -€4,260 | |
| Amounts payable | 17/49 | €18,626 | €14,686 | -€3,940 | -21.2% |
| Amounts payable within one year | 42/48 | €18,626 | €14,686 | -€3,940 | -21.2% |
| Current portion of amounts payable after more than one year | 42 | €1,051 | - | -€1,051 | |
| Trade debts | 44 | €36 | - | -€36 | |
| Suppliers | 440/4 | €36 | - | -€36 | |
| Taxes, remuneration and social security | 45 | €1,500 | €644 | -€856 | -57.1% |
| Taxes | 450/3 | €1,500 | €644 | -€856 | -57.1% |
| Other amounts payable | 47/48 | €16,039 | €14,042 | -€1,996 | -12.4% |
| Remuneration, social security and pensions | 62 | €1,762 | €2,781 | +€1,019 | +57.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,797 | €5,544 | +€2,748 | +98.2% |
| Gross operating margin | 9900 | €11,756 | €4,233 | -€7,522 | -64.0% |
| Operating profit (loss) | 9901 | €7,197 | -€4,092 | -€11,289 | |
| Financial income | 75/76B | €0 | €0 | -€0 | -60.9% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -60.9% |
| Financial charges | 65/66B | €48 | €56 | +€9 | +18.8% |
| Recurring financial charges | 65 | €48 | €56 | +€9 | +18.8% |
| Profit (loss) for the period before taxes | 9903 | €7,150 | -€4,148 | -€11,298 | |
| Income taxes | 67/77 | €1,632 | €112 | -€1,520 | -93.2% |
| Profit (loss) for the period | 9904 | €5,518 | -€4,260 | -€9,778 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,518 | -€4,260 | -€9,778 |
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 13 October 2026 via checked.be.