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
- Tangible fixed assets -€28,223
down €28,223 (-7.5%), from €375,889 to €347,665
- Receivables after one year -€12,500
down €12,500 (-85.7%), from €14,583 to €2,083
- Cash -€9,038
down €9,038 (-68.0%), from €13,294 to €4,256
mainly Other debts (-€36,172) and Debts after one year (-€33,413)
- Other debts -€36,172
down €36,172 (-10.1%), from €358,680 to €322,509
- Debts after one year -€33,413
down €33,413 (-56.3%), from €59,325 to €25,912
- Profit (loss) carried forward +€19,853
up €19,853 (+3.9%), from -€508,281 to -€488,428
- Accrued charges and deferred income -€6,000
down €6,000 (-100.0%), from €6,000 to €0
- Depreciation -€10,975
down €10,975 (-28.0%), from €39,199 to €28,223
- Gross operating margin +€7,770
up €7,770 (+15.9%), from €48,993 to €56,763
- Other operating charges +€1,412
up €1,412 (+33.9%), from €4,161 to €5,572
- Financial charges -€1,185
down €1,185 (-27.4%), from €4,320 to €3,135
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 | €452,882 | €400,176 | -€52,706 | -11.6% |
| Fixed assets | 21/28 | €375,889 | €347,665 | -€28,223 | -7.5% |
| Tangible fixed assets | 22/27 | €375,889 | €347,665 | -€28,223 | -7.5% |
| Land and buildings | 22 | €375,889 | €347,665 | -€28,223 | -7.5% |
| Current assets | 29/58 | €76,993 | €52,511 | -€24,482 | -31.8% |
| Amounts receivable after more than one year | 29 | €14,583 | €2,083 | -€12,500 | -85.7% |
| Trade receivables | 290 | €14,583 | €2,083 | -€12,500 | -85.7% |
| Amounts receivable within one year | 40/41 | €42,579 | €39,246 | -€3,333 | -7.8% |
| Trade receivables | 40 | €3,856 | €3,856 | = | 0.0% |
| Other amounts receivable | 41 | €38,723 | €35,390 | -€3,333 | -8.6% |
| Cash at bank and in hand | 54/58 | €13,294 | €4,256 | -€9,038 | -68.0% |
| Deferred charges and accrued income | 490/1 | €6,537 | €6,926 | +€389 | +6.0% |
| Total equity and liabilities | 10/49 | €452,882 | €400,176 | -€52,706 | -11.6% |
| Equity | 10/15 | -€3,281 | €16,572 | +€19,853 | |
| Contributions | 10/11 | €500,000 | €500,000 | = | 0.0% |
| Reserves | 13 | €5,000 | €5,000 | = | 0.0% |
| Distributable reserves | 133 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€508,281 | -€488,428 | +€19,853 | +3.9% |
| Amounts payable | 17/49 | €456,163 | €383,604 | -€72,559 | -15.9% |
| Amounts payable after more than one year | 17 | €59,325 | €25,912 | -€33,413 | -56.3% |
| Financial debts | 170/4 | €59,325 | €25,912 | -€33,413 | -56.3% |
| Amounts payable within one year | 42/48 | €390,839 | €357,692 | -€33,146 | -8.5% |
| Current portion of amounts payable after more than one year | 42 | €32,158 | €33,413 | +€1,254 | +3.9% |
| Trade debts | 44 | - | €1,771 | +€1,771 | |
| Suppliers | 440/4 | - | €1,771 | +€1,771 | |
| Other amounts payable | 47/48 | €358,680 | €322,509 | -€36,172 | -10.1% |
| Accrued charges and deferred income | 492/3 | €6,000 | €0 | -€6,000 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,199 | €28,223 | -€10,975 | -28.0% |
| Other operating charges | 640/8 | €4,161 | €5,572 | +€1,412 | +33.9% |
| Gross operating margin | 9900 | €48,993 | €56,763 | +€7,770 | +15.9% |
| Operating profit (loss) | 9901 | €5,633 | €22,967 | +€17,334 | +307.7% |
| Financial income | 75/76B | €14 | €21 | +€8 | +53.8% |
| Recurring financial income | 75 | €14 | €21 | +€8 | +53.8% |
| Financial charges | 65/66B | €4,320 | €3,135 | -€1,185 | -27.4% |
| Recurring financial charges | 65 | €4,320 | €3,135 | -€1,185 | -27.4% |
| Profit (loss) for the period before taxes | 9903 | €1,327 | €19,853 | +€18,526 | +1395.7% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | €1,327 | €19,853 | +€18,526 | +1395.7% |
| Profit (loss) for the period to be appropriated | 9905 | €1,327 | €19,853 | +€18,526 | +1395.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.