BOOKES en CO: what changed
BOOKES en CO
Largest movements
- Tangible fixed assets -€690
down €690 (-62.0%), from €1,114 to €424
- Cash -€98
down €98 (-97.8%), from €100 to €2
mainly Net result for the year (-€6,037) and Trade debts (-€3,937)
- Other debts +€12,497
up €12,497 (+19.4%), from €64,444 to €76,941
- Profit (loss) carried forward -€6,037
down €6,037 (-6.5%), from -€92,412 to -€98,449
- Trade debts -€3,937
down €3,937 (-54.2%), from €7,271 to €3,334
- Current portion of long-term debt -€2,832
no longer reported in 2025 (was €2,832)
- Accrued charges and deferred income -€479
no longer reported in 2025 (was €479)
- Gross operating margin -€1,371
down €1,371 (-38.0%), from -€3,607 to -€4,979
- Financial charges -€318
down €318 (-83.5%), from €380 to €63
- Other operating charges -€61
down €61 (-16.7%), from €366 to €305
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,214 | €426 | -€788 | -64.9% |
| Fixed assets | 21/28 | €1,114 | €424 | -€690 | -62.0% |
| Tangible fixed assets | 22/27 | €1,114 | €424 | -€690 | -62.0% |
| Plant, machinery and equipment | 23 | €1,114 | €424 | -€690 | -62.0% |
| Current assets | 29/58 | €100 | €2 | -€98 | -97.8% |
| Cash at bank and in hand | 54/58 | €100 | €2 | -€98 | -97.8% |
| Total equity and liabilities | 10/49 | €1,214 | €426 | -€788 | -64.9% |
| Equity | 10/15 | -€73,812 | -€79,849 | -€6,037 | -8.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€92,412 | -€98,449 | -€6,037 | -6.5% |
| Amounts payable | 17/49 | €75,026 | €80,274 | +€5,249 | +7.0% |
| Amounts payable within one year | 42/48 | €74,547 | €80,274 | +€5,728 | +7.7% |
| Current portion of amounts payable after more than one year | 42 | €2,832 | - | -€2,832 | |
| Trade debts | 44 | €7,271 | €3,334 | -€3,937 | -54.2% |
| Suppliers | 440/4 | €7,271 | €3,334 | -€3,937 | -54.2% |
| Other amounts payable | 47/48 | €64,444 | €76,941 | +€12,497 | +19.4% |
| Accrued charges and deferred income | 492/3 | €479 | - | -€479 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €690 | €690 | = | 0.0% |
| Other operating charges | 640/8 | €366 | €305 | -€61 | -16.7% |
| Gross operating margin | 9900 | -€3,607 | -€4,979 | -€1,371 | -38.0% |
| Operating profit (loss) | 9901 | -€4,664 | -€5,974 | -€1,310 | -28.1% |
| Financial charges | 65/66B | €380 | €63 | -€318 | -83.5% |
| Recurring financial charges | 65 | €380 | €63 | -€318 | -83.5% |
| Profit (loss) for the period before taxes | 9903 | -€5,044 | -€6,037 | -€993 | -19.7% |
| Profit (loss) for the period | 9904 | -€5,044 | -€6,037 | -€993 | -19.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,044 | -€6,037 | -€993 | -19.7% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.