BOO RAAN: 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.
BOO RAAN
Largest movements
- Tangible fixed assets -€42,586
down €42,586 (-29.3%), from €145,228 to €102,642
of which Other tangible fixed assets: -€34,636
- Cash +€24,664
up €24,664 (+18.6%), from €132,501 to €157,165
mainly Depreciation (+€57,591) and Net result for the year (+€54,674)
- Trade debts -€83,040
down €83,040 (-51.4%), from €161,636 to €78,596
- Reserves +€54,674
up €54,674 (+19.5%), from €280,934 to €335,608
- Tax, wage and social debts +€11,078
up €11,078 (+16.3%), from €67,882 to €78,960
of which Taxes: +€21,818
- Provisions +€105,000
no longer reported in 2025 (was -€105,000)
- Gross operating margin +€33,132
up €33,132 (+7.6%), from €434,007 to €467,139
- Taxes -€20,263
down €20,263 (-43.6%), from €46,450 to €26,187
- Staff costs -€7,520
down €7,520 (-2.3%), from €331,563 to €324,043
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 | €561,702 | €544,414 | -€17,288 | -3.1% |
| Fixed assets | 21/28 | €145,228 | €102,642 | -€42,586 | -29.3% |
| Tangible fixed assets | 22/27 | €145,228 | €102,642 | -€42,586 | -29.3% |
| Plant, machinery and equipment | 23 | €14,433 | €6,483 | -€7,950 | -55.1% |
| Other tangible fixed assets | 26 | €130,795 | €96,159 | -€34,636 | -26.5% |
| Current assets | 29/58 | €416,474 | €441,772 | +€25,298 | +6.1% |
| Stocks and contracts in progress | 3 | €2,570 | €3,260 | +€690 | +26.8% |
| Stocks | 30/36 | €2,570 | €3,260 | +€690 | +26.8% |
| Amounts receivable within one year | 40/41 | €272,826 | €271,840 | -€986 | -0.4% |
| Trade receivables | 40 | €116,565 | €116,565 | = | 0.0% |
| Other amounts receivable | 41 | €156,261 | €155,275 | -€986 | -0.6% |
| Cash at bank and in hand | 54/58 | €132,501 | €157,165 | +€24,664 | +18.6% |
| Deferred charges and accrued income | 490/1 | €8,577 | €9,507 | +€930 | +10.8% |
| Total equity and liabilities | 10/49 | €561,702 | €544,414 | -€17,288 | -3.1% |
| Equity | 10/15 | €332,184 | €386,858 | +€54,674 | +16.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €280,934 | €335,608 | +€54,674 | +19.5% |
| Distributable reserves | 133 | €280,934 | €335,608 | +€54,674 | +19.5% |
| Profit (loss) carried forward | 14 | €32,650 | €32,650 | = | 0.0% |
| Amounts payable | 17/49 | €229,518 | €157,556 | -€71,962 | -31.4% |
| Amounts payable within one year | 42/48 | €229,518 | €157,556 | -€71,962 | -31.4% |
| Trade debts | 44 | €161,636 | €78,596 | -€83,040 | -51.4% |
| Suppliers | 440/4 | €161,636 | €78,596 | -€83,040 | -51.4% |
| Taxes, remuneration and social security | 45 | €67,882 | €78,960 | +€11,078 | +16.3% |
| Taxes | 450/3 | €29,719 | €51,537 | +€21,818 | +73.4% |
| Remuneration and social security | 454/9 | €38,163 | €27,423 | -€10,740 | -28.1% |
| Remuneration, social security and pensions | 62 | €331,563 | €324,043 | -€7,520 | -2.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €62,157 | €57,591 | -€4,566 | -7.3% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€105,000 | - | +€105,000 | |
| Other operating charges | 640/8 | €3,039 | €2,983 | -€56 | -1.8% |
| Non-recurring operating charges | 66A | - | €25 | +€25 | |
| Gross operating margin | 9900 | €434,007 | €467,139 | +€33,132 | +7.6% |
| Operating profit (loss) | 9901 | €142,248 | €82,497 | -€59,751 | -42.0% |
| Financial income | 75/76B | €416 | €22 | -€394 | -94.7% |
| Recurring financial income | 75 | €416 | €22 | -€394 | -94.7% |
| Financial charges | 65/66B | €1,079 | €1,658 | +€579 | +53.7% |
| Recurring financial charges | 65 | €1,079 | €1,658 | +€579 | +53.7% |
| Profit (loss) for the period before taxes | 9903 | €141,585 | €80,861 | -€60,724 | -42.9% |
| Income taxes | 67/77 | €46,450 | €26,187 | -€20,263 | -43.6% |
| Profit (loss) for the period | 9904 | €95,135 | €54,674 | -€40,461 | -42.5% |
| Profit (loss) for the period to be appropriated | 9905 | €95,135 | €54,674 | -€40,461 | -42.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.