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
- Tangible fixed assets -€11,116
down €11,116 (-34.4%), from €32,330 to €21,213
of which Furniture and vehicles: -€7,715
- Receivables within one year +€5,444
up €5,444 (+15.2%), from €35,774 to €41,217
of which Trade receivables: +€4,213
- Profit (loss) carried forward +€29,535
up €29,535 (+42.2%), from -€70,064 to -€40,528
- Other debts -€20,588
no longer reported in 2024 (was €20,588)
- Short-term financial debts -€10,429
no longer reported in 2024 (was €10,429)
- Trade debts -€2,561
down €2,561 (-21.9%), from €11,679 to €9,118
- Tax, wage and social debts -€1,841
no longer reported in 2024 (was €1,841)
- Gross operating margin +€29,391
up €29,391 (+214.7%), from €13,689 to €43,080
- Staff costs -€4,642
down €4,642, from €3,745 to -€898
- Financial charges -€510
down €510 (-22.0%), from €2,324 to €1,814
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 | €76,347 | €70,102 | -€6,245 | -8.2% |
| Fixed assets | 21/28 | €36,117 | €25,001 | -€11,116 | -30.8% |
| Tangible fixed assets | 22/27 | €32,330 | €21,213 | -€11,116 | -34.4% |
| Plant, machinery and equipment | 23 | €6,287 | €2,885 | -€3,402 | -54.1% |
| Furniture and vehicles | 24 | €26,043 | €18,328 | -€7,715 | -29.6% |
| Financial fixed assets | 28 | €3,788 | €3,788 | = | 0.0% |
| Current assets | 29/58 | €40,230 | €45,101 | +€4,871 | +12.1% |
| Amounts receivable within one year | 40/41 | €35,774 | €41,217 | +€5,444 | +15.2% |
| Trade receivables | 40 | €34,627 | €38,840 | +€4,213 | +12.2% |
| Other amounts receivable | 41 | €1,146 | €2,377 | +€1,231 | +107.4% |
| Cash at bank and in hand | 54/58 | €685 | €762 | +€77 | +11.3% |
| Deferred charges and accrued income | 490/1 | €3,772 | €3,122 | -€650 | -17.2% |
| Total equity and liabilities | 10/49 | €76,347 | €70,102 | -€6,245 | -8.2% |
| Equity | 10/15 | €31,152 | €60,687 | +€29,535 | +94.8% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €39,215 | €39,215 | = | 0.0% |
| Non-distributable reserves | 130/1 | €26,445 | €26,445 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Reserves not available under the articles | 1311 | €20,245 | €20,245 | = | 0.0% |
| Tax-exempt reserves | 132 | €12,770 | €12,770 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€70,064 | -€40,528 | +€29,535 | +42.2% |
| Amounts payable | 17/49 | €45,196 | €9,415 | -€35,781 | -79.2% |
| Amounts payable within one year | 42/48 | €44,537 | €9,118 | -€35,419 | -79.5% |
| Financial debts | 43 | €10,429 | - | -€10,429 | |
| Credit institutions | 430/8 | €10,429 | - | -€10,429 | |
| Trade debts | 44 | €11,679 | €9,118 | -€2,561 | -21.9% |
| Suppliers | 440/4 | €11,679 | €9,118 | -€2,561 | -21.9% |
| Taxes, remuneration and social security | 45 | €1,841 | - | -€1,841 | |
| Taxes | 450/3 | €1,841 | - | -€1,841 | |
| Other amounts payable | 47/48 | €20,588 | - | -€20,588 | |
| Accrued charges and deferred income | 492/3 | €658 | €297 | -€361 | -54.9% |
| Remuneration, social security and pensions | 62 | €3,745 | -€898 | -€4,642 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,873 | €11,116 | +€244 | +2.2% |
| Other operating charges | 640/8 | €1,776 | €1,551 | -€225 | -12.7% |
| Non-recurring operating charges | 66A | - | €53 | +€53 | |
| Gross operating margin | 9900 | €13,689 | €43,080 | +€29,391 | +214.7% |
| Operating profit (loss) | 9901 | -€2,705 | €31,257 | +€33,962 | |
| Financial income | 75/76B | €281 | €237 | -€44 | -15.8% |
| Recurring financial income | 75 | €281 | €237 | -€44 | -15.8% |
| Financial charges | 65/66B | €2,324 | €1,814 | -€510 | -22.0% |
| Recurring financial charges | 65 | €2,324 | €1,814 | -€510 | -22.0% |
| Profit (loss) for the period before taxes | 9903 | -€4,747 | €29,680 | +€34,427 | |
| Income taxes | 67/77 | €147 | €145 | -€2 | -1.4% |
| Profit (loss) for the period | 9904 | -€4,894 | €29,535 | +€34,430 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,894 | €29,535 | +€34,430 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.