Boganique: what changed
Two fiscal 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.
Boganique
Largest movements
- Financial fixed assets +€13,500
new in 2025: €13,500
- Tangible fixed assets +€7,826
new in 2025: €7,826
- Cash +€3,552
up €3,552 (+3072.8%), from €116 to €3,668
mainly Other debts (+€9,893) and Net result for the year (+€9,104)
- Other debts +€9,893
up €9,893 (+135.5%), from €7,301 to €17,194
- Profit (loss) carried forward +€8,204
no longer reported in 2025 (was -€8,204)
- Tax, wage and social debts +€4,497
up €4,497 (+23831.6%), from €19 to €4,516
- Trade debts +€1,385
new in 2025: €1,385
- Reserves +€900
new in 2025: €900
- Purchases and services +€32,753
up €32,753 (+6767.1%), from €484 to €33,237
- Gross operating margin +€14,947
up €14,947, from -€484 to €14,463
- Depreciation +€2,174
new in 2025: €2,174
- Other operating charges +€1,845
new in 2025: €1,845
- Taxes +€1,229
new in 2025: €1,229
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.
Cash bridge derived
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 | €116 | €24,994 | +€24,879 | +21521.3% |
| Fixed assets | 21/28 | - | €21,326 | +€21,326 | |
| Tangible fixed assets | 22/27 | - | €7,826 | +€7,826 | |
| Furniture and vehicles | 24 | - | €7,826 | +€7,826 | |
| Financial fixed assets | 28 | - | €13,500 | +€13,500 | |
| Current assets | 29/58 | €116 | €3,668 | +€3,552 | +3072.8% |
| Cash at bank and in hand | 54/58 | €116 | €3,668 | +€3,552 | +3072.8% |
| Total equity and liabilities | 10/49 | €116 | €24,994 | +€24,879 | +21521.3% |
| Equity | 10/15 | -€7,204 | €1,900 | +€9,104 | |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Outside capital | 11 | €1,000 | €1,000 | = | 0.0% |
| Other | 1109/19 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | - | €900 | +€900 | |
| Distributable reserves | 133 | - | €900 | +€900 | |
| Profit (loss) carried forward | 14 | -€8,204 | - | +€8,204 | |
| Amounts payable | 17/49 | €7,320 | €23,095 | +€15,775 | +215.5% |
| Amounts payable within one year | 42/48 | €7,320 | €23,095 | +€15,775 | +215.5% |
| Trade debts | 44 | - | €1,385 | +€1,385 | |
| Suppliers | 440/4 | - | €1,385 | +€1,385 | |
| Taxes, remuneration and social security | 45 | €19 | €4,516 | +€4,497 | +23831.6% |
| Taxes | 450/3 | €19 | €4,516 | +€4,497 | +23831.6% |
| Other amounts payable | 47/48 | €7,301 | €17,194 | +€9,893 | +135.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €484 | €33,237 | +€32,753 | +6767.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €2,174 | +€2,174 | |
| Other operating charges | 640/8 | - | €1,845 | +€1,845 | |
| Non-recurring operating charges | 66A | €5,513 | - | -€5,513 | |
| Gross operating margin | 9900 | -€484 | €14,463 | +€14,947 | |
| Operating profit (loss) | 9901 | -€5,997 | €10,444 | +€16,441 | |
| Financial charges | 65/66B | €39 | €111 | +€72 | +185.4% |
| Recurring financial charges | 65 | €39 | €111 | +€72 | +185.4% |
| Profit (loss) for the period before taxes | 9903 | -€6,036 | €10,333 | +€16,369 | |
| Income taxes | 67/77 | - | €1,229 | +€1,229 | |
| Profit (loss) for the period | 9904 | -€6,036 | €9,104 | +€15,140 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,036 | €9,104 | +€15,140 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.