BOGAERT CLAUDE: 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.
BOGAERT CLAUDE
Largest movements
- Receivables within one year +€12,112
up €12,112 (+45.1%), from €26,834 to €38,945
- Reserves +€12,222
up €12,222 (+5.3%), from €231,774 to €243,996
of which Distributable reserves: +€12,222
- Financial charges +€1,597
up €1,597, from -€1,597 to €0
- Financial income +€1,230
up €1,230 (+46.1%), from €2,665 to €3,895
- Gross operating margin +€1,078
up €1,078 (+11.6%), from €9,279 to €10,358
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 | €256,747 | €271,581 | +€14,833 | +5.8% |
| Fixed assets | 21/28 | €100,000 | €100,000 | = | 0.0% |
| Tangible fixed assets | 22/27 | €100,000 | €100,000 | = | 0.0% |
| Land and buildings | 22 | €100,000 | €100,000 | = | 0.0% |
| Current assets | 29/58 | €156,747 | €171,581 | +€14,833 | +9.5% |
| Amounts receivable within one year | 40/41 | €26,834 | €38,945 | +€12,112 | +45.1% |
| Other amounts receivable | 41 | €26,834 | €38,945 | +€12,112 | +45.1% |
| Current investments | 50/53 | €128,000 | €128,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €602 | €3,311 | +€2,709 | +450% |
| Deferred charges and accrued income | 490/1 | €1,312 | €1,325 | +€13 | +1.0% |
| Total equity and liabilities | 10/49 | €256,747 | €271,581 | +€14,833 | +5.8% |
| Equity | 10/15 | €250,374 | €262,596 | +€12,222 | +4.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €231,774 | €243,996 | +€12,222 | +5.3% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €231,774 | €243,996 | +€12,222 | +5.3% |
| Amounts payable | 17/49 | €6,373 | €8,985 | +€2,612 | +41.0% |
| Amounts payable within one year | 42/48 | €5,899 | €8,501 | +€2,601 | +44.1% |
| Trade debts | 44 | €1,372 | €1,375 | +€3 | +0.2% |
| Suppliers | 440/4 | €1,372 | €1,375 | +€3 | +0.2% |
| Taxes, remuneration and social security | 45 | €4,527 | €7,125 | +€2,599 | +57.4% |
| Taxes | 450/3 | €4,527 | €4,525 | -€1 | 0.0% |
| Remuneration and social security | 454/9 | €0 | €2,600 | +€2,600 | |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €474 | €484 | +€10 | +2.2% |
| Other operating charges | 640/8 | €2,057 | €2,031 | -€27 | -1.3% |
| Gross operating margin | 9900 | €9,279 | €10,358 | +€1,078 | +11.6% |
| Operating profit (loss) | 9901 | €7,222 | €8,327 | +€1,105 | +15.3% |
| Financial income | 75/76B | €2,665 | €3,895 | +€1,230 | +46.1% |
| Recurring financial income | 75 | €2,665 | €3,895 | +€1,230 | +46.1% |
| Financial charges | 65/66B | -€1,597 | €0 | +€1,597 | |
| Recurring financial charges | 65 | -€1,597 | €0 | +€1,597 | |
| Profit (loss) for the period before taxes | 9903 | €11,485 | €12,222 | +€737 | +6.4% |
| Profit (loss) for the period | 9904 | €11,485 | €12,222 | +€737 | +6.4% |
| Profit (loss) for the period to be appropriated | 9905 | €11,485 | €12,222 | +€737 | +6.4% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.