BOO SERVICES: 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 SERVICES
Largest movements
- Receivables within one year +€1.3m
up €1.3m (+49.6%), from €2.6m to €4.0m
of which Other amounts receivable: +€1.4m
- Financial fixed assets +€1.2m
up €1.2m (+4.0%), from €28.7m to €29.9m
- Tangible fixed assets +€1.1m
up €1.1m (+18.5%), from €6.0m to €7.2m
of which Furniture and vehicles: +€846,548
- Cash +€983,821
up €983,821 (+17.0%), from €5.8m to €6.8m
mainly Net result for the year (+€3.1m) and Other debts (+€1.4m)
- Profit (loss) carried forward +€3.1m
up €3.1m (+15.1%), from €20.2m to €23.3m
- Other debts +€1.4m
up €1.4m (+130.6%), from €1.1m to €2.4m
- Short-term financial debts +€700,000
new in 2025: €700,000
- Trade debts -€533,235
down €533,235 (-94.4%), from €564,968 to €31,733
- Gross operating margin -€1.3m
down €1.3m (-31.3%), from €4.3m to €2.9m
- Financial income +€94,165
up €94,165 (+44.3%), from €212,664 to €306,830
- Financial charges +€54,121
up €54,121 (+1703.8%), from €3,176 to €57,297
- Staff costs -€52,090
no longer reported in 2025 (was €52,090)
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 | €43,711,349 | €48,287,092 | +€4.6m | +10.5% |
| Fixed assets | 21/28 | €34,789,323 | €37,072,874 | +€2.3m | +6.6% |
| Tangible fixed assets | 22/27 | €6,044,429 | €7,163,885 | +€1.1m | +18.5% |
| Land and buildings | 22 | €716,820 | €803,135 | +€86,316 | +12.0% |
| Plant, machinery and equipment | 23 | €3,994,103 | €4,180,696 | +€186,593 | +4.7% |
| Furniture and vehicles | 24 | €1,333,507 | €2,180,054 | +€846,548 | +63.5% |
| Financial fixed assets | 28 | €28,744,894 | €29,908,989 | +€1.2m | +4.0% |
| Current assets | 29/58 | €8,922,026 | €11,214,218 | +€2.3m | +25.7% |
| Stocks and contracts in progress | 3 | €427,333 | €480,579 | +€53,246 | +12.5% |
| Stocks | 30/36 | €427,333 | €480,579 | +€53,246 | +12.5% |
| Amounts receivable within one year | 40/41 | €2,644,423 | €3,956,196 | +€1.3m | +49.6% |
| Trade receivables | 40 | €129,946 | €8,943 | -€121,004 | -93.1% |
| Other amounts receivable | 41 | €2,514,476 | €3,947,253 | +€1.4m | +57.0% |
| Cash at bank and in hand | 54/58 | €5,782,197 | €6,766,018 | +€983,821 | +17.0% |
| Deferred charges and accrued income | 490/1 | €68,074 | €11,426 | -€56,648 | -83.2% |
| Total equity and liabilities | 10/49 | €43,711,349 | €48,287,092 | +€4.6m | +10.5% |
| Equity | 10/15 | €42,074,159 | €45,126,614 | +€3.1m | +7.3% |
| Contributions | 10/11 | €21,108,000 | €21,108,000 | = | 0.0% |
| Reserves | 13 | €745,909 | €745,909 | = | 0.0% |
| Non-distributable reserves | 130/1 | €745,909 | €745,909 | = | 0.0% |
| Reserves not available under the articles | 1311 | €745,909 | €745,909 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,220,250 | €23,272,705 | +€3.1m | +15.1% |
| Amounts payable | 17/49 | €1,637,191 | €3,160,477 | +€1.5m | +93.0% |
| Amounts payable within one year | 42/48 | €1,637,191 | €3,160,477 | +€1.5m | +93.0% |
| Financial debts | 43 | - | €700,000 | +€700,000 | |
| Credit institutions | 430/8 | - | €700,000 | +€700,000 | |
| Trade debts | 44 | €564,968 | €31,733 | -€533,235 | -94.4% |
| Suppliers | 440/4 | €564,968 | €31,733 | -€533,235 | -94.4% |
| Taxes, remuneration and social security | 45 | €21,651 | €6,049 | -€15,602 | -72.1% |
| Taxes | 450/3 | €16,636 | €4,025 | -€12,611 | -75.8% |
| Remuneration and social security | 454/9 | €5,015 | €2,025 | -€2,990 | -59.6% |
| Other amounts payable | 47/48 | €1,050,571 | €2,422,695 | +€1.4m | +130.6% |
| Remuneration, social security and pensions | 62 | €52,090 | - | -€52,090 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €101,065 | €128,643 | +€27,579 | +27.3% |
| Other operating charges | 640/8 | €3,161 | €3,574 | +€414 | +13.1% |
| Gross operating margin | 9900 | €4,272,076 | €2,935,926 | -€1.3m | -31.3% |
| Operating profit (loss) | 9901 | €4,115,760 | €2,803,708 | -€1.3m | -31.9% |
| Financial income | 75/76B | €212,664 | €306,830 | +€94,165 | +44.3% |
| Recurring financial income | 75 | €212,664 | €306,830 | +€94,165 | +44.3% |
| Financial charges | 65/66B | €3,176 | €57,297 | +€54,121 | +1703.8% |
| Recurring financial charges | 65 | €3,176 | €57,297 | +€54,121 | +1703.8% |
| Profit (loss) for the period before taxes | 9903 | €4,325,248 | €3,053,241 | -€1.3m | -29.4% |
| Income taxes | 67/77 | €981 | €785 | -€196 | -20.0% |
| Profit (loss) for the period | 9904 | €4,324,267 | €3,052,455 | -€1.3m | -29.4% |
| Profit (loss) for the period to be appropriated | 9905 | €4,324,267 | €3,052,455 | -€1.3m | -29.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.