BOOKKEEPERS HOLDING: what changed
BOOKKEEPERS HOLDING
Largest movements
- Receivables within one year +€177,860
up €177,860 (+9,042%), from €1,967 to €179,827
of which Trade receivables: +€176,553
- Cash +€87,408
up €87,408 (+208%), from €42,100 to €129,509
mainly Trade debts (+€132,112) and Current investments (+€55,000)
- Current investments -€55,000
down €55,000 (-100%), from €55,000 to €0
- Deferred charges and accrued income +€29,142
up €29,142, from €0 to €29,142
- Intangible fixed assets +€16,749
new in 2025: €16,749
- Trade debts +€132,112
up €132,112 (+587%), from €22,515 to €154,627
- Profit (loss) carried forward +€48,608
up €48,608 (+177%), from €27,524 to €76,131
- Debts after one year +€39,882
up €39,882 (+8.4%), from €475,736 to €515,618
- Other debts +€30,899
up €30,899 (+51.3%), from €60,247 to €91,146
- Financial income +€28,407
up €28,407 (+62.9%), from €45,126 to €73,532
- Gross operating margin -€21,455
down €21,455, from €21,344 to -€111
- Financial charges -€4,182
down €4,182 (-15.2%), from €27,592 to €23,410
- Depreciation -€521
down €521 (-29.5%), from €1,768 to €1,247
- Other operating charges -€231
down €231 (-59.6%), from €387 to €156
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 | €649,067 | €906,450 | +€257,383 | +39.7% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €550,000 | €567,971 | +€17,971 | +3.3% |
| Intangible fixed assets | 21 | - | €16,749 | +€16,749 | |
| Tangible fixed assets | 22/27 | - | €1,223 | +€1,223 | |
| Furniture and vehicles | 24 | - | €1,223 | +€1,223 | |
| Financial fixed assets | 28 | €550,000 | €550,000 | = | 0.0% |
| Current assets | 29/58 | €99,067 | €338,479 | +€239,411 | +242% |
| Amounts receivable within one year | 40/41 | €1,967 | €179,827 | +€177,860 | +9,042% |
| Trade receivables | 40 | - | €176,553 | +€176,553 | |
| Other amounts receivable | 41 | €1,967 | €3,274 | +€1,307 | +66.5% |
| Current investments | 50/53 | €55,000 | €0 | -€55,000 | -100% |
| Cash at bank and in hand | 54/58 | €42,100 | €129,509 | +€87,408 | +208% |
| Deferred charges and accrued income | 490/1 | €0 | €29,142 | +€29,142 | |
| Total equity and liabilities | 10/49 | €649,067 | €906,450 | +€257,383 | +39.7% |
| Equity | 10/15 | €32,524 | €81,131 | +€48,608 | +149% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,524 | €76,131 | +€48,608 | +177% |
| Amounts payable | 17/49 | €616,544 | €825,319 | +€208,775 | +33.9% |
| Amounts payable after more than one year | 17 | €475,736 | €515,618 | +€39,882 | +8.4% |
| Financial debts | 170/4 | €475,736 | €515,618 | +€39,882 | +8.4% |
| Amounts payable within one year | 42/48 | €132,242 | €301,629 | +€169,387 | +128% |
| Current portion of amounts payable after more than one year | 42 | €48,235 | €55,856 | +€7,621 | +15.8% |
| Trade debts | 44 | €22,515 | €154,627 | +€132,112 | +587% |
| Suppliers | 440/4 | €22,515 | €154,627 | +€132,112 | +587% |
| Taxes, remuneration and social security | 45 | €1,246 | €0 | -€1,246 | -100% |
| Taxes | 450/3 | €1,246 | €0 | -€1,246 | -100% |
| Other amounts payable | 47/48 | €60,247 | €91,146 | +€30,899 | +51.3% |
| Accrued charges and deferred income | 492/3 | €8,566 | €8,072 | -€494 | -5.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,768 | €1,247 | -€521 | -29.5% |
| Other operating charges | 640/8 | €387 | €156 | -€231 | -59.6% |
| Gross operating margin | 9900 | €21,344 | -€111 | -€21,455 | |
| Operating profit (loss) | 9901 | €19,189 | -€1,515 | -€20,703 | |
| Financial income | 75/76B | €45,126 | €73,532 | +€28,407 | +62.9% |
| Recurring financial income | 75 | €45,126 | €73,532 | +€28,407 | +62.9% |
| Financial charges | 65/66B | €27,592 | €23,410 | -€4,182 | -15.2% |
| Recurring financial charges | 65 | €27,592 | €23,410 | -€4,182 | -15.2% |
| Profit (loss) for the period before taxes | 9903 | €36,723 | €48,608 | +€11,885 | +32.4% |
| Profit (loss) for the period | 9904 | €36,723 | €48,608 | +€11,885 | +32.4% |
| Profit (loss) for the period to be appropriated | 9905 | €36,723 | €48,608 | +€11,885 | +32.4% |
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 6 November 2026 via checked.be.