BOGAERTS JOHNY: 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 JOHNY
Largest movements
- Cash +€4,007
up €4,007 (+13.4%), from €30,016 to €34,023
mainly Other debts (+€3,048) and Trade debts (+€2,770)
- Deferred charges and accrued income +€1,427
up €1,427 (+86.7%), from €1,646 to €3,073
- Stocks and contracts -€1,102
down €1,102 (-16.9%), from €6,518 to €5,416
of which Contracts in progress: -€919
- Other debts +€3,048
up €3,048 (+12.3%), from €24,768 to €27,816
- Trade debts +€2,770
up €2,770 (+69.2%), from €4,003 to €6,773
- Tax, wage and social debts -€1,433
no longer reported in 2025 (was €1,433)
- Profit (loss) carried forward -€723
down €723 (-1.3%), from -€55,055 to -€55,778
- Gross operating margin +€20,913
up €20,913, from -€20,450 to €463
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 | €47,583 | €51,246 | +€3,663 | +7.7% |
| Fixed assets | 21/28 | €645 | €166 | -€479 | -74.3% |
| Tangible fixed assets | 22/27 | €645 | €166 | -€479 | -74.3% |
| Furniture and vehicles | 24 | €645 | €166 | -€479 | -74.3% |
| Current assets | 29/58 | €46,938 | €51,080 | +€4,142 | +8.8% |
| Stocks and contracts in progress | 3 | €6,518 | €5,416 | -€1,102 | -16.9% |
| Stocks | 30/36 | €3,649 | €3,466 | -€182 | -5.0% |
| Contracts in progress | 37 | €2,869 | €1,950 | -€919 | -32.0% |
| Amounts receivable within one year | 40/41 | €8,759 | €8,568 | -€191 | -2.2% |
| Trade receivables | 40 | €8,714 | €7,428 | -€1,286 | -14.8% |
| Other amounts receivable | 41 | €45 | €1,140 | +€1,095 | +2,438% |
| Cash at bank and in hand | 54/58 | €30,016 | €34,023 | +€4,007 | +13.4% |
| Deferred charges and accrued income | 490/1 | €1,646 | €3,073 | +€1,427 | +86.7% |
| Total equity and liabilities | 10/49 | €47,583 | €51,246 | +€3,663 | +7.7% |
| Equity | 10/15 | -€34,620 | -€35,343 | -€723 | -2.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,835 | €1,835 | = | 0.0% |
| Distributable reserves | 133 | €1,835 | €1,835 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€55,055 | -€55,778 | -€723 | -1.3% |
| Amounts payable | 17/49 | €82,203 | €86,589 | +€4,385 | +5.3% |
| Amounts payable after more than one year | 17 | €52,000 | €52,000 | = | 0.0% |
| Financial debts | 170/4 | €52,000 | €52,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €30,203 | €34,589 | +€4,385 | +14.5% |
| Trade debts | 44 | €4,003 | €6,773 | +€2,770 | +69.2% |
| Suppliers | 440/4 | €4,003 | €6,773 | +€2,770 | +69.2% |
| Taxes, remuneration and social security | 45 | €1,433 | - | -€1,433 | |
| Remuneration and social security | 454/9 | €1,433 | - | -€1,433 | |
| Other amounts payable | 47/48 | €24,768 | €27,816 | +€3,048 | +12.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €479 | €479 | = | 0.0% |
| Other operating charges | 640/8 | €723 | €713 | -€10 | -1.4% |
| Gross operating margin | 9900 | -€20,450 | €463 | +€20,913 | |
| Operating profit (loss) | 9901 | -€21,652 | -€729 | +€20,923 | +96.6% |
| Financial income | 75/76B | €1 | €106 | +€105 | +21,078% |
| Recurring financial income | 75 | €1 | €106 | +€105 | +21,078% |
| Financial charges | 65/66B | €180 | €99 | -€80 | -44.7% |
| Recurring financial charges | 65 | €180 | €99 | -€80 | -44.7% |
| Profit (loss) for the period before taxes | 9903 | -€21,831 | -€723 | +€21,108 | +96.7% |
| Profit (loss) for the period | 9904 | -€21,831 | -€723 | +€21,108 | +96.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€21,831 | -€723 | +€21,108 | +96.7% |
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 22 October 2026 via checked.be.