BOISSON BE: 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.
BOISSON BE
Largest movements
- Receivables within one year +€761,634
new in 2024: €761,634
of which Trade receivables: +€756,856
- Cash +€13,599
up €13,599 (+228.4%), from €5,954 to €19,553
mainly Other debts (+€757,188) and Debts after one year (+€47,621)
- Other debts +€757,188
up €757,188 (+636.3%), from €119,000 to €876,188
- Debts after one year +€47,621
new in 2024: €47,621
- Equity -€28,576
down €28,576 (-50.6%), from €56,460 to €27,884
of which Profit (loss) carried forward: -€25,576
- Purchases and services -€553,546
no longer reported in 2024 (was €553,546)
- Turnover -€541,789
no longer reported in 2024 (was €541,789)
- Gross operating margin +€43,387
up €43,387, from -€11,757 to €31,630
- Financial income -€30,319
no longer reported in 2024 (was €30,319)
- Taxes +€6,746
new in 2024: €6,746
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.
Cash bridge derived
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 | €175,460 | €951,693 | +€776,233 | +442.4% |
| Current assets | 29/58 | €175,460 | €951,693 | +€776,233 | +442.4% |
| Stocks and contracts in progress | 3 | €169,506 | €170,506 | +€1,000 | +0.6% |
| Stocks | 30/36 | €169,506 | €170,506 | +€1,000 | +0.6% |
| Amounts receivable within one year | 40/41 | - | €761,634 | +€761,634 | |
| Trade receivables | 40 | - | €756,856 | +€756,856 | |
| Other amounts receivable | 41 | - | €4,778 | +€4,778 | |
| Cash at bank and in hand | 54/58 | €5,954 | €19,553 | +€13,599 | +228.4% |
| Total equity and liabilities | 10/49 | €175,460 | €951,693 | +€776,233 | +442.4% |
| Equity | 10/15 | €56,460 | €27,884 | -€28,576 | -50.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Capital | 10 | €3,000 | €3,000 | = | 0.0% |
| Issued capital | 100 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €53,460 | €27,884 | -€25,576 | -47.8% |
| Advance to shareholders on the distribution of net assets | 19 | - | €3,000 | +€3,000 | |
| Amounts payable | 17/49 | €119,000 | €923,809 | +€804,809 | +676.3% |
| Amounts payable after more than one year | 17 | - | €47,621 | +€47,621 | |
| Financial debts | 170/4 | - | €47,621 | +€47,621 | |
| Amounts payable within one year | 42/48 | €119,000 | €876,188 | +€757,188 | +636.3% |
| Other amounts payable | 47/48 | €119,000 | €876,188 | +€757,188 | +636.3% |
| Turnover | 70 | €541,789 | - | -€541,789 | |
| Goods, raw materials, services and sundry goods | 60/61 | €553,546 | - | -€553,546 | |
| Gross operating margin | 9900 | -€11,757 | €31,630 | +€43,387 | |
| Operating profit (loss) | 9901 | -€11,757 | €31,630 | +€43,387 | |
| Financial income | 75/76B | €30,319 | - | -€30,319 | |
| Recurring financial income | 75 | €30,319 | - | -€30,319 | |
| Profit (loss) for the period before taxes | 9903 | €18,562 | €31,630 | +€13,068 | +70.4% |
| Transfer from deferred taxes | 780 | - | €3,000 | +€3,000 | |
| Income taxes | 67/77 | - | €6,746 | +€6,746 | |
| Profit (loss) for the period | 9904 | €18,562 | €27,884 | +€9,322 | +50.2% |
| Transfer from tax-exempt reserves | 789 | - | €3,000 | +€3,000 | |
| Transfer to tax-exempt reserves | 689 | - | €3,000 | +€3,000 | |
| Profit (loss) for the period to be appropriated | 9905 | €18,562 | €27,884 | +€9,322 | +50.2% |
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 10 October 2026 via checked.be.