Boken Consultancy: 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.
Boken Consultancy
Largest movements
- Receivables within one year +€23,250
up €23,250 (+91.3%), from €25,476 to €48,725
of which Trade receivables: +€25,925
- Cash +€1,470
up €1,470 (+22.4%), from €6,563 to €8,034
mainly Net result for the year (+€22,388) and Tax, wage and social debts (+€5,538)
- Reserves +€22,388
up €22,388 (+122%), from €18,284 to €40,672
- Tax, wage and social debts +€5,538
up €5,538 (+70.3%), from €7,880 to €13,418
- Trade debts -€2,868
down €2,868 (-58.2%), from €4,923 to €2,056
- Gross operating margin +€20,952
up €20,952 (+196%), from €10,666 to €31,618
- Taxes +€4,179
up €4,179 (+203%), from €2,057 to €6,236
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 | €33,499 | €58,231 | +€24,733 | +73.8% |
| Current assets | 29/58 | €33,499 | €58,231 | +€24,733 | +73.8% |
| Amounts receivable within one year | 40/41 | €25,476 | €48,725 | +€23,250 | +91.3% |
| Trade receivables | 40 | €22,476 | €48,400 | +€25,925 | +115% |
| Other amounts receivable | 41 | €3,000 | €325 | -€2,675 | -89.2% |
| Cash at bank and in hand | 54/58 | €6,563 | €8,034 | +€1,470 | +22.4% |
| Deferred charges and accrued income | 490/1 | €1,460 | €1,473 | +€13 | +0.9% |
| Total equity and liabilities | 10/49 | €33,499 | €58,231 | +€24,733 | +73.8% |
| Equity | 10/15 | €20,284 | €42,672 | +€22,388 | +110% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €18,284 | €40,672 | +€22,388 | +122% |
| Distributable reserves | 133 | €18,284 | €40,672 | +€22,388 | +122% |
| Amounts payable | 17/49 | €13,215 | €15,559 | +€2,345 | +17.7% |
| Amounts payable within one year | 42/48 | €12,889 | €15,559 | +€2,671 | +20.7% |
| Trade debts | 44 | €4,923 | €2,056 | -€2,868 | -58.2% |
| Suppliers | 440/4 | €4,923 | €2,056 | -€2,868 | -58.2% |
| Taxes, remuneration and social security | 45 | €7,880 | €13,418 | +€5,538 | +70.3% |
| Taxes | 450/3 | €7,880 | €13,418 | +€5,538 | +70.3% |
| Other amounts payable | 47/48 | €86 | €86 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €326 | €0 | -€326 | -100% |
| Other operating charges | 640/8 | €171 | €372 | +€201 | +118% |
| Gross operating margin | 9900 | €10,666 | €31,618 | +€20,952 | +196% |
| Operating profit (loss) | 9901 | €10,495 | €31,246 | +€20,751 | +198% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €2,907 | €2,621 | -€285 | -9.8% |
| Recurring financial charges | 65 | €2,907 | €2,621 | -€285 | -9.8% |
| Profit (loss) for the period before taxes | 9903 | €7,588 | €28,624 | +€21,036 | +277% |
| Income taxes | 67/77 | €2,057 | €6,236 | +€4,179 | +203% |
| Profit (loss) for the period | 9904 | €5,531 | €22,388 | +€16,858 | +305% |
| Profit (loss) for the period to be appropriated | 9905 | €5,531 | €22,388 | +€16,858 | +305% |
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 25 October 2026 via checked.be.