BOOGALOO: 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.
BOOGALOO
Largest movements
- Tangible fixed assets -€7,247
down €7,247 (-32.7%), from €22,189 to €14,942
- Receivables within one year -€3,328
down €3,328 (-5.9%), from €56,198 to €52,870
- Reserves -€20,756
down €20,756 (-27.2%), from €76,207 to €55,451
of which Distributable reserves: -€20,756
- Profit (loss) carried forward +€10,662
up €10,662 (+65.2%), from -€16,361 to -€5,699
- Purchases and services -€5,430
down €5,430 (-70.7%), from €7,679 to €2,249
- Gross operating margin -€3,284
down €3,284, from €1,058 to -€2,226
- Depreciation +€3,035
up €3,035 (+72.1%), from €4,212 to €7,247
- Turnover -€1,344
down €1,344 (-98.3%), from €1,367 to €23
- Other operating charges -€831
down €831 (-58.6%), from €1,418 to €587
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 | €78,539 | €68,049 | -€10,490 | -13.4% |
| Fixed assets | 21/28 | €22,189 | €14,942 | -€7,247 | -32.7% |
| Tangible fixed assets | 22/27 | €22,189 | €14,942 | -€7,247 | -32.7% |
| Furniture and vehicles | 24 | €22,189 | €14,942 | -€7,247 | -32.7% |
| Current assets | 29/58 | €56,350 | €53,107 | -€3,243 | -5.8% |
| Amounts receivable within one year | 40/41 | €56,198 | €52,870 | -€3,328 | -5.9% |
| Other amounts receivable | 41 | €56,198 | €52,870 | -€3,328 | -5.9% |
| Current investments | 50/53 | €124 | €124 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €28 | €113 | +€85 | +303.6% |
| Total equity and liabilities | 10/49 | €78,539 | €68,049 | -€10,490 | -13.4% |
| Equity | 10/15 | €59,846 | €49,752 | -€10,094 | -16.9% |
| Reserves | 13 | €76,207 | €55,451 | -€20,756 | -27.2% |
| Non-distributable reserves | 130/1 | €20,451 | €20,451 | = | 0.0% |
| Reserves not available under the articles | 1311 | €20,451 | €20,451 | = | 0.0% |
| Distributable reserves | 133 | €55,756 | €35,000 | -€20,756 | -37.2% |
| Profit (loss) carried forward | 14 | -€16,361 | -€5,699 | +€10,662 | +65.2% |
| Amounts payable | 17/49 | €18,693 | €18,297 | -€396 | -2.1% |
| Amounts payable after more than one year | 17 | €14,000 | €14,000 | = | 0.0% |
| Financial debts | 170/4 | €14,000 | €14,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €4,693 | €4,297 | -€396 | -8.4% |
| Trade debts | 44 | €4,693 | €4,297 | -€396 | -8.4% |
| Suppliers | 440/4 | €4,693 | €4,297 | -€396 | -8.4% |
| Turnover | 70 | €1,367 | €23 | -€1,344 | -98.3% |
| Non-recurring operating income | 76A | €7,370 | - | -€7,370 | |
| Goods, raw materials, services and sundry goods | 60/61 | €7,679 | €2,249 | -€5,430 | -70.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,212 | €7,247 | +€3,035 | +72.1% |
| Other operating charges | 640/8 | €1,418 | €587 | -€831 | -58.6% |
| Gross operating margin | 9900 | €1,058 | -€2,226 | -€3,284 | |
| Operating profit (loss) | 9901 | -€4,572 | -€10,060 | -€5,488 | -120.0% |
| Financial charges | 65/66B | €52 | €34 | -€18 | -34.6% |
| Recurring financial charges | 65 | €52 | €34 | -€18 | -34.6% |
| Profit (loss) for the period before taxes | 9903 | -€4,624 | -€10,094 | -€5,470 | -118.3% |
| Income taxes | 67/77 | €57 | - | -€57 | |
| Profit (loss) for the period | 9904 | -€4,681 | -€10,094 | -€5,413 | -115.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,681 | -€10,094 | -€5,413 | -115.6% |
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 9 October 2026 via checked.be.