BOON: 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.
BOON
Largest movements
- Cash +€259,031
up €259,031 (+281.9%), from €91,884 to €350,915
mainly Net result for the year (+€1.1m) and Other debts (+€250,000)
- Receivables within one year -€35,014
down €35,014 (-58.2%), from €60,110 to €25,096
- Tangible fixed assets -€24,789
no longer reported in 2025 (was €24,789)
- Financial fixed assets -€22,306
no longer reported in 2025 (was €22,306)
- Other debts +€250,000
up €250,000 (+500.0%), from €50,000 to €300,000
- Reserves -€73,079
down €73,079 (-59.7%), from €122,428 to €49,349
- Gross operating margin +€1.4m
up €1.4m (+2176.1%), from €65,764 to €1.5m
- Taxes +€360,342
up €360,342 (+2074.6%), from €17,369 to €377,711
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.
Cash bridge derived
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €199,089 | €376,011 | +€176,922 | +88.9% |
| Fixed assets | 21/28 | €47,095 | - | -€47,095 | |
| Tangible fixed assets | 22/27 | €24,789 | - | -€24,789 | |
| Land and buildings | 22 | €24,789 | - | -€24,789 | |
| Financial fixed assets | 28 | €22,306 | - | -€22,306 | |
| Current assets | 29/58 | €151,994 | €376,011 | +€224,017 | +147.4% |
| Amounts receivable within one year | 40/41 | €60,110 | €25,096 | -€35,014 | -58.2% |
| Other amounts receivable | 41 | €60,110 | €25,096 | -€35,014 | -58.2% |
| Cash at bank and in hand | 54/58 | €91,884 | €350,915 | +€259,031 | +281.9% |
| Total equity and liabilities | 10/49 | €199,089 | €376,011 | +€176,922 | +88.9% |
| Equity | 10/15 | €144,878 | €71,799 | -€73,079 | -50.4% |
| Contributions | 10/11 | €22,450 | €22,450 | = | 0.0% |
| Reserves | 13 | €122,428 | €49,349 | -€73,079 | -59.7% |
| Distributable reserves | 133 | €122,428 | €49,349 | -€73,079 | -59.7% |
| Amounts payable | 17/49 | €54,211 | €304,212 | +€250,001 | +461.2% |
| Amounts payable within one year | 42/48 | €50,000 | €300,000 | +€250,000 | +500.0% |
| Other amounts payable | 47/48 | €50,000 | €300,000 | +€250,000 | +500.0% |
| Accrued charges and deferred income | 492/3 | €4,211 | €4,212 | +€1 | 0.0% |
| Non-recurring operating income | 76A | - | €1,475,211 | +€1.5m | |
| Gross operating margin | 9900 | €65,764 | €1,496,852 | +€1.4m | +2176.1% |
| Operating profit (loss) | 9901 | €65,764 | €1,496,852 | +€1.4m | +2176.1% |
| Financial income | 75/76B | €3,713 | €7,780 | +€4,067 | +109.5% |
| Recurring financial income | 75 | €3,713 | €7,780 | +€4,067 | +109.5% |
| Profit (loss) for the period before taxes | 9903 | €69,477 | €1,504,632 | +€1.4m | +2065.7% |
| Income taxes | 67/77 | €17,369 | €377,711 | +€360,342 | +2074.6% |
| Profit (loss) for the period | 9904 | €52,108 | €1,126,921 | +€1.1m | +2062.7% |
| Profit (loss) for the period to be appropriated | 9905 | €52,108 | €1,126,921 | +€1.1m | +2062.7% |
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 9 October 2026 via checked.be.