Boogaerts Bert: 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.
Boogaerts Bert
Largest movements
- Cash +€143,081
up €143,081 (+262%), from €54,528 to €197,610
mainly Other debts (+€400,000) and Net result for the year (+€170,751)
- Debts after one year -€492,677
down €492,677 (-56.6%), from €871,030 to €378,353
- Other debts +€400,000
new in 2025: €400,000
- Profit (loss) carried forward +€170,751
up €170,751 (+476%), from €35,859 to €206,610
- Tax, wage and social debts +€57,204
up €57,204 (+188%), from €30,402 to €87,606
- Gross operating margin +€182,284
up €182,284 (+346%), from €52,718 to €235,002
- Taxes +€45,356
up €45,356 (+378%), from €11,998 to €57,354
- Financial charges +€2,609
up €2,609 (+55.6%), from €4,691 to €7,300
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 | €962,529 | €1,099,671 | +€137,142 | +14.2% |
| Fixed assets | 21/28 | €900,000 | €900,000 | = | 0.0% |
| Financial fixed assets | 28 | €900,000 | €900,000 | = | 0.0% |
| Current assets | 29/58 | €62,529 | €199,671 | +€137,142 | +219% |
| Amounts receivable within one year | 40/41 | €8,000 | €1,653 | -€6,347 | -79.3% |
| Trade receivables | 40 | €8,000 | €1,653 | -€6,347 | -79.3% |
| Cash at bank and in hand | 54/58 | €54,528 | €197,610 | +€143,081 | +262% |
| Deferred charges and accrued income | 490/1 | - | €408 | +€408 | |
| Total equity and liabilities | 10/49 | €962,529 | €1,099,671 | +€137,142 | +14.2% |
| Equity | 10/15 | €40,859 | €211,610 | +€170,751 | +418% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €35,859 | €206,610 | +€170,751 | +476% |
| Amounts payable | 17/49 | €921,670 | €888,061 | -€33,609 | -3.6% |
| Amounts payable after more than one year | 17 | €871,030 | €378,353 | -€492,677 | -56.6% |
| Financial debts | 170/4 | €871,030 | €378,353 | -€492,677 | -56.6% |
| Amounts payable within one year | 42/48 | €50,640 | €509,708 | +€459,068 | +907% |
| Current portion of amounts payable after more than one year | 42 | €19,488 | €20,177 | +€689 | +3.5% |
| Trade debts | 44 | €750 | €1,925 | +€1,175 | +157% |
| Suppliers | 440/4 | €750 | €1,925 | +€1,175 | +157% |
| Taxes, remuneration and social security | 45 | €30,402 | €87,606 | +€57,204 | +188% |
| Taxes | 450/3 | €30,402 | €87,606 | +€57,204 | +188% |
| Other amounts payable | 47/48 | - | €400,000 | +€400,000 | |
| Other operating charges | 640/8 | €195 | €143 | -€52 | -26.7% |
| Gross operating margin | 9900 | €52,718 | €235,002 | +€182,284 | +346% |
| Operating profit (loss) | 9901 | €52,524 | €234,859 | +€182,336 | +347% |
| Financial income | 75/76B | €24 | €546 | +€522 | +2,164% |
| Recurring financial income | 75 | €24 | €546 | +€522 | +2,164% |
| Financial charges | 65/66B | €4,691 | €7,300 | +€2,609 | +55.6% |
| Recurring financial charges | 65 | €4,691 | €7,300 | +€2,609 | +55.6% |
| Profit (loss) for the period before taxes | 9903 | €47,857 | €228,105 | +€180,248 | +377% |
| Income taxes | 67/77 | €11,998 | €57,354 | +€45,356 | +378% |
| Profit (loss) for the period | 9904 | €35,859 | €170,751 | +€134,892 | +376% |
| Profit (loss) for the period to be appropriated | 9905 | €35,859 | €170,751 | +€134,892 | +376% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.