BOGAERTS: 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.
BOGAERTS
Largest movements
- Cash -€533
down €533 (-4.6%), from €11,483 to €10,951
mainly Net result for the year (-€531) and Other debts (-€1)
- Profit (loss) carried forward -€531
down €531 (-1.0%), from -€55,867 to -€56,399
- Financial income +€17
up €17 (+2,317%), from €1 to €17
- Financial charges -€9
down €9 (-8.2%), from €106 to €98
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €18,983 | €18,451 | -€533 | -2.8% |
| Current assets | 29/58 | €18,983 | €18,451 | -€533 | -2.8% |
| Amounts receivable within one year | 40/41 | €7,500 | €7,500 | = | 0.0% |
| Trade receivables | 40 | €7,500 | €7,500 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €11,483 | €10,951 | -€533 | -4.6% |
| Total equity and liabilities | 10/49 | €18,983 | €18,451 | -€533 | -2.8% |
| Equity | 10/15 | €18,958 | €18,427 | -€531 | -2.8% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €12,852 | €12,852 | = | 0.0% |
| Distributable reserves | 133 | €12,852 | €12,852 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€55,867 | -€56,399 | -€531 | -1.0% |
| Amounts payable | 17/49 | €25 | €24 | -€1 | -5.2% |
| Amounts payable within one year | 42/48 | €25 | €24 | -€1 | -5.2% |
| Other amounts payable | 47/48 | €25 | €24 | -€1 | -5.2% |
| Gross operating margin | 9900 | -€448 | -€451 | -€3 | -0.7% |
| Operating profit (loss) | 9901 | -€448 | -€451 | -€3 | -0.7% |
| Financial income | 75/76B | €1 | €17 | +€17 | +2,317% |
| Recurring financial income | 75 | €1 | €17 | +€17 | +2,317% |
| Financial charges | 65/66B | €106 | €98 | -€9 | -8.2% |
| Recurring financial charges | 65 | €106 | €98 | -€9 | -8.2% |
| Profit (loss) for the period before taxes | 9903 | -€554 | -€531 | +€22 | +4.0% |
| Profit (loss) for the period | 9904 | -€554 | -€531 | +€22 | +4.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€554 | -€531 | +€22 | +4.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.