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
- Receivables within one year +€10,284
up €10,284 (+251%), from €4,091 to €14,375
of which Trade receivables: +€12,850
- Tangible fixed assets -€3,162
down €3,162 (-30.3%), from €10,448 to €7,286
of which Furniture and vehicles: -€2,060
- Other debts +€53,604
up €53,604 (+28.7%), from €186,567 to €240,171
- Profit (loss) carried forward -€36,020
down €36,020 (-16.1%), from -€223,978 to -€259,998
- Trade debts -€11,520
down €11,520 (-36.9%), from €31,198 to €19,678
- Short-term financial debts +€891
up €891 (+13.2%), from €6,727 to €7,618
- Gross operating margin -€42,364
down €42,364, from €12,537 to -€29,826
- Depreciation -€4,298
down €4,298 (-57.6%), from €7,460 to €3,162
- Financial charges +€655
up €655 (+64.5%), from €1,015 to €1,669
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €14,576 | €21,699 | +€7,123 | +48.9% |
| Fixed assets | 21/28 | €10,485 | €7,323 | -€3,162 | -30.2% |
| Tangible fixed assets | 22/27 | €10,448 | €7,286 | -€3,162 | -30.3% |
| Plant, machinery and equipment | 23 | €3,100 | €1,999 | -€1,101 | -35.5% |
| Furniture and vehicles | 24 | €6,601 | €4,541 | -€2,060 | -31.2% |
| Other tangible fixed assets | 26 | €746 | €746 | = | 0.0% |
| Financial fixed assets | 28 | €37 | €37 | = | 0.0% |
| Current assets | 29/58 | €4,091 | €14,375 | +€10,284 | +251% |
| Amounts receivable within one year | 40/41 | €4,091 | €14,375 | +€10,284 | +251% |
| Trade receivables | 40 | €552 | €13,402 | +€12,850 | +2,328% |
| Other amounts receivable | 41 | €3,539 | €973 | -€2,566 | -72.5% |
| Total equity and liabilities | 10/49 | €14,576 | €21,699 | +€7,123 | +48.9% |
| Equity | 10/15 | -€210,113 | -€246,134 | -€36,020 | -17.1% |
| Contributions | 10/11 | €13,151 | €13,151 | = | 0.0% |
| Reserves | 13 | €713 | €713 | = | 0.0% |
| Non-distributable reserves | 130/1 | €713 | €713 | = | 0.0% |
| Reserves not available under the articles | 1311 | €713 | €713 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€223,978 | -€259,998 | -€36,020 | -16.1% |
| Amounts payable | 17/49 | €224,689 | €267,832 | +€43,143 | +19.2% |
| Amounts payable within one year | 42/48 | €224,689 | €267,832 | +€43,143 | +19.2% |
| Financial debts | 43 | €6,727 | €7,618 | +€891 | +13.2% |
| Credit institutions | 430/8 | €6,727 | €7,618 | +€891 | +13.2% |
| Trade debts | 44 | €31,198 | €19,678 | -€11,520 | -36.9% |
| Suppliers | 440/4 | €31,198 | €19,678 | -€11,520 | -36.9% |
| Taxes, remuneration and social security | 45 | €197 | €366 | +€169 | +86.0% |
| Taxes | 450/3 | €197 | €366 | +€169 | +86.0% |
| Other amounts payable | 47/48 | €186,567 | €240,171 | +€53,604 | +28.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,460 | €3,162 | -€4,298 | -57.6% |
| Other operating charges | 640/8 | €1,273 | €1,253 | -€20 | -1.6% |
| Gross operating margin | 9900 | €12,537 | -€29,826 | -€42,364 | |
| Operating profit (loss) | 9901 | €3,804 | -€34,241 | -€38,045 | |
| Financial income | 75/76B | €0 | €15 | +€15 | +11,600% |
| Recurring financial income | 75 | €0 | €15 | +€15 | +11,600% |
| Financial charges | 65/66B | €1,015 | €1,669 | +€655 | +64.5% |
| Recurring financial charges | 65 | €1,015 | €1,669 | +€655 | +64.5% |
| Profit (loss) for the period before taxes | 9903 | €2,790 | -€35,895 | -€38,685 | |
| Income taxes | 67/77 | €111 | €126 | +€15 | +13.5% |
| Profit (loss) for the period | 9904 | €2,679 | -€36,020 | -€38,700 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,679 | -€36,020 | -€38,700 |
Source: filed annual accounts (NBB), financial years ended 30 December 2024 and 30 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.