BooKey: what changed
Two fiscal 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.
BooKey
Largest movements
- Tangible fixed assets -€18,700
down €18,700 (-5.6%), from €331,567 to €312,867
- Receivables within one year +€15,095
up €15,095 (+42.9%), from €35,155 to €50,250
- Debts after one year -€15,010
down €15,010 (-3.8%), from €392,037 to €377,027
- Reserves +€10,000
up €10,000 (+83.3%), from €12,000 to €22,000
- Gross operating margin +€5,086
up €5,086 (+11.4%), from €44,661 to €49,747
- Financial charges +€4,055
up €4,055 (+31.5%), from €12,875 to €16,930
- Other operating charges -€3,191
down €3,191 (-85.8%), from €3,719 to €528
- Taxes +€1,004
up €1,004 (+41.8%), from €2,401 to €3,405
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €502,931 | €503,211 | +€281 | +0.1% |
| Fixed assets | 21/28 | €461,567 | €442,867 | -€18,700 | -4.1% |
| Tangible fixed assets | 22/27 | €331,567 | €312,867 | -€18,700 | -5.6% |
| Land and buildings | 22 | €331,567 | €312,867 | -€18,700 | -5.6% |
| Financial fixed assets | 28 | €130,000 | €130,000 | = | 0.0% |
| Current assets | 29/58 | €41,364 | €60,345 | +€18,981 | +45.9% |
| Amounts receivable within one year | 40/41 | €35,155 | €50,250 | +€15,095 | +42.9% |
| Other amounts receivable | 41 | €35,155 | €50,250 | +€15,095 | +42.9% |
| Cash at bank and in hand | 54/58 | €6,208 | €10,094 | +€3,886 | +62.6% |
| Total equity and liabilities | 10/49 | €502,931 | €503,211 | +€281 | +0.1% |
| Equity | 10/15 | €72,694 | €82,879 | +€10,185 | +14.0% |
| Contributions | 10/11 | €60,000 | €60,000 | = | 0.0% |
| Reserves | 13 | €12,000 | €22,000 | +€10,000 | +83.3% |
| Distributable reserves | 133 | €12,000 | €22,000 | +€10,000 | +83.3% |
| Profit (loss) carried forward | 14 | €694 | €879 | +€185 | +26.6% |
| Amounts payable | 17/49 | €430,236 | €420,333 | -€9,904 | -2.3% |
| Amounts payable after more than one year | 17 | €392,037 | €377,027 | -€15,010 | -3.8% |
| Financial debts | 170/4 | €392,037 | €377,027 | -€15,010 | -3.8% |
| Amounts payable within one year | 42/48 | €30,000 | €30,566 | +€566 | +1.9% |
| Current portion of amounts payable after more than one year | 42 | €29,542 | €30,010 | +€468 | +1.6% |
| Other amounts payable | 47/48 | €458 | €556 | +€98 | +21.4% |
| Accrued charges and deferred income | 492/3 | €8,199 | €12,740 | +€4,540 | +55.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,700 | €18,700 | = | 0.0% |
| Other operating charges | 640/8 | €3,719 | €528 | -€3,191 | -85.8% |
| Gross operating margin | 9900 | €44,661 | €49,747 | +€5,086 | +11.4% |
| Operating profit (loss) | 9901 | €22,242 | €30,519 | +€8,277 | +37.2% |
| Financial charges | 65/66B | €12,875 | €16,930 | +€4,055 | +31.5% |
| Recurring financial charges | 65 | €12,875 | €16,930 | +€4,055 | +31.5% |
| Profit (loss) for the period before taxes | 9903 | €9,367 | €13,589 | +€4,222 | +45.1% |
| Income taxes | 67/77 | €2,401 | €3,405 | +€1,004 | +41.8% |
| Profit (loss) for the period | 9904 | €6,966 | €10,185 | +€3,218 | +46.2% |
| Profit (loss) for the period to be appropriated | 9905 | €6,966 | €10,185 | +€3,218 | +46.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.