Booischot: 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.
What changed
Booischot
NACE 70.200, Business and other management consultancy
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€49,279
2024 · -€49,941+€661
Equity
€6.4m
2024 · €6.4m-€49,279
Cash
€37,245
2024 · €19,932+€17,313
Balance sheet total
€9.1m
2024 · €9.5m-€339,374
Largest movements
Assets
- Tangible fixed assets -€446,934
down €446,934 (-4.7%), from €9.4m to €9.0m
of which Land and buildings: -€446,934
Equity and liabilities
- Other debts -€377,638
down €377,638 (-12.5%), from €3.0m to €2.6m
Income statement
- Gross operating margin +€4,341
up €4,341 (+1.1%), from €406,695 to €411,036
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.
Result 2024
-€49,941
Gross operating margin
+€4,341
Depreciation
-€3,555
Other operating charges
-€376
Financial charges
+€251
Result 2025
-€49,279
raises the resultlowers the result
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.
From operations
+€17,313
Investment
€0
Financing
€0
Cash 2024
€19,932
From operations (derived)
+€17,313
Net result for the year
-€49,279
Depreciation
+€446,934
Receivables within one year
-€89,994
Deferred charges and accrued income
-€253
Trade debts
-€2,966
Tax, wage and social debts
+€15,991
Other debts
-€377,638
Accrued charges and deferred income
+€74,519
Cash 2025
€37,245
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €9,460,966 | €9,121,591 | -€339,374 | -3.6% |
| Fixed assets | 21/28 | €9,434,681 | €8,987,747 | -€446,934 | -4.7% |
| Tangible fixed assets | 22/27 | €9,434,681 | €8,987,747 | -€446,934 | -4.7% |
| Land and buildings | 22 | €9,434,681 | €8,987,747 | -€446,934 | -4.7% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Current assets | 29/58 | €26,285 | €133,844 | +€107,559 | +409% |
| Amounts receivable within one year | 40/41 | €0 | €89,994 | +€89,994 | |
| Trade receivables | 40 | - | €89,994 | +€89,994 | |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €19,932 | €37,245 | +€17,313 | +86.9% |
| Deferred charges and accrued income | 490/1 | €6,353 | €6,605 | +€253 | +4.0% |
| Total equity and liabilities | 10/49 | €9,460,966 | €9,121,591 | -€339,374 | -3.6% |
| Equity | 10/15 | €6,426,988 | €6,377,708 | -€49,279 | -0.8% |
| Contributions | 10/11 | €6,000,000 | €6,000,000 | = | 0.0% |
| Capital | 10 | €6,000,000 | €6,000,000 | = | 0.0% |
| Issued capital | 100 | €6,000,000 | €6,000,000 | = | 0.0% |
| Reserves | 13 | €85,786 | €85,786 | = | 0.0% |
| Non-distributable reserves | 130/1 | €81,294 | €81,294 | = | 0.0% |
| Legal reserve | 130 | €81,294 | €81,294 | = | 0.0% |
| Distributable reserves | 133 | €4,493 | €4,493 | = | 0.0% |
| Profit (loss) carried forward | 14 | €341,201 | €291,922 | -€49,279 | -14.4% |
| Amounts payable | 17/49 | €3,033,978 | €2,743,883 | -€290,095 | -9.6% |
| Amounts payable within one year | 42/48 | €3,029,108 | €2,664,494 | -€364,614 | -12.0% |
| Trade debts | 44 | €4,535 | €1,569 | -€2,966 | -65.4% |
| Suppliers | 440/4 | €4,535 | €1,569 | -€2,966 | -65.4% |
| Taxes, remuneration and social security | 45 | €14,574 | €30,565 | +€15,991 | +110% |
| Taxes | 450/3 | €14,574 | €30,565 | +€15,991 | +110% |
| Other amounts payable | 47/48 | €3,009,999 | €2,632,361 | -€377,638 | -12.5% |
| Accrued charges and deferred income | 492/3 | €4,870 | €79,389 | +€74,519 | +1,530% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €443,378 | €446,934 | +€3,555 | +0.8% |
| Other operating charges | 640/8 | €12,822 | €13,197 | +€376 | +2.9% |
| Gross operating margin | 9900 | €406,695 | €411,036 | +€4,341 | +1.1% |
| Operating profit (loss) | 9901 | -€49,505 | -€49,095 | +€411 | +0.8% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €435 | €185 | -€251 | -57.6% |
| Recurring financial charges | 65 | €435 | €185 | -€251 | -57.6% |
| Profit (loss) for the period before taxes | 9903 | -€49,941 | -€49,279 | +€661 | +1.3% |
| Profit (loss) for the period | 9904 | -€49,941 | -€49,279 | +€661 | +1.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€49,941 | -€49,279 | +€661 | +1.3% |
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 30 October 2026 via checked.be.