BOO: 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.
BOO
Largest movements
- Cash +€22,027
up €22,027 (+67.6%), from €32,571 to €54,598
mainly Net result for the year (+€16,605) and Depreciation (+€13,595)
- Tangible fixed assets -€13,595
down €13,595 (-19.6%), from €69,413 to €55,818
of which Other tangible fixed assets: -€12,211
- Receivables after one year -€9,231
down €9,231 (-100.0%), from €9,231 to €0
- Stocks and contracts -€3,500
down €3,500 (-50.0%), from €7,000 to €3,500
- Receivables within one year -€1,642
down €1,642 (-5.4%), from €30,335 to €28,693
of which Other amounts receivable: -€1,818
- Trade debts -€22,276
down €22,276 (-73.9%), from €30,139 to €7,862
- Profit (loss) carried forward +€16,605
up €16,605 (+24.1%), from €68,964 to €85,569
- Tax, wage and social debts -€3,930
down €3,930 (-11.4%), from €34,493 to €30,562
of which Remuneration and social security: -€3,585
- Accrued charges and deferred income +€2,561
new in 2025: €2,561
- Turnover -€374,820
no longer reported in 2025 (was €374,820)
- Purchases and services -€221,177
no longer reported in 2025 (was €221,177)
- Gross operating margin -€13,173
down €13,173 (-8.5%), from €155,197 to €142,024
- Financial charges -€9,879
down €9,879 (-75.4%), from €13,097 to €3,218
- Staff costs -€7,804
down €7,804 (-7.4%), from €106,161 to €98,357
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 | €148,923 | €142,609 | -€6,314 | -4.2% |
| Fixed assets | 21/28 | €69,413 | €55,818 | -€13,595 | -19.6% |
| Tangible fixed assets | 22/27 | €69,413 | €55,818 | -€13,595 | -19.6% |
| Plant, machinery and equipment | 23 | €3,930 | €3,349 | -€581 | -14.8% |
| Furniture and vehicles | 24 | €3,401 | €2,599 | -€803 | -23.6% |
| Other tangible fixed assets | 26 | €62,082 | €49,871 | -€12,211 | -19.7% |
| Current assets | 29/58 | €79,510 | €86,791 | +€7,281 | +9.2% |
| Amounts receivable after more than one year | 29 | €9,231 | €0 | -€9,231 | -100.0% |
| Other amounts receivable | 291 | €9,231 | €0 | -€9,231 | -100.0% |
| Stocks and contracts in progress | 3 | €7,000 | €3,500 | -€3,500 | -50.0% |
| Stocks | 30/36 | €7,000 | €3,500 | -€3,500 | -50.0% |
| Amounts receivable within one year | 40/41 | €30,335 | €28,693 | -€1,642 | -5.4% |
| Trade receivables | 40 | €5,190 | €5,367 | +€177 | +3.4% |
| Other amounts receivable | 41 | €25,145 | €23,327 | -€1,818 | -7.2% |
| Cash at bank and in hand | 54/58 | €32,571 | €54,598 | +€22,027 | +67.6% |
| Deferred charges and accrued income | 490/1 | €373 | €0 | -€373 | -100.0% |
| Total equity and liabilities | 10/49 | €148,923 | €142,609 | -€6,314 | -4.2% |
| Equity | 10/15 | €81,364 | €97,969 | +€16,605 | +20.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €68,964 | €85,569 | +€16,605 | +24.1% |
| Amounts payable | 17/49 | €67,559 | €44,640 | -€22,919 | -33.9% |
| Amounts payable within one year | 42/48 | €67,559 | €42,079 | -€25,479 | -37.7% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €30,139 | €7,862 | -€22,276 | -73.9% |
| Suppliers | 440/4 | €30,139 | €7,862 | -€22,276 | -73.9% |
| Taxes, remuneration and social security | 45 | €34,493 | €30,562 | -€3,930 | -11.4% |
| Taxes | 450/3 | €20,272 | €19,927 | -€345 | -1.7% |
| Remuneration and social security | 454/9 | €14,220 | €10,635 | -€3,585 | -25.2% |
| Other amounts payable | 47/48 | €2,928 | €3,655 | +€727 | +24.8% |
| Accrued charges and deferred income | 492/3 | - | €2,561 | +€2,561 | |
| Turnover | 70 | €374,820 | - | -€374,820 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €221,177 | - | -€221,177 | |
| Remuneration, social security and pensions | 62 | €106,161 | €98,357 | -€7,804 | -7.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,404 | €13,595 | +€191 | +1.4% |
| Other operating charges | 640/8 | €6,691 | €3,456 | -€3,235 | -48.3% |
| Gross operating margin | 9900 | €155,197 | €142,024 | -€13,173 | -8.5% |
| Operating profit (loss) | 9901 | €28,940 | €26,616 | -€2,325 | -8.0% |
| Financial income | 75/76B | €5 | €3 | -€2 | -47.4% |
| Recurring financial income | 75 | €5 | €3 | -€2 | -47.4% |
| Financial charges | 65/66B | €13,097 | €3,218 | -€9,879 | -75.4% |
| Recurring financial charges | 65 | €13,097 | €3,218 | -€9,879 | -75.4% |
| Profit (loss) for the period before taxes | 9903 | €15,848 | €23,400 | +€7,552 | +47.6% |
| Income taxes | 67/77 | €5,047 | €6,795 | +€1,748 | +34.6% |
| Profit (loss) for the period | 9904 | €10,801 | €16,605 | +€5,804 | +53.7% |
| Profit (loss) for the period to be appropriated | 9905 | €10,801 | €16,605 | +€5,804 | +53.7% |
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 4 October 2026 via checked.be.