Boon Bouwbedrijf: 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 Bouwbedrijf
Largest movements
- Receivables within one year +€29,769
up €29,769 (+483%), from €6,164 to €35,933
of which Trade receivables: +€19,244
- Stocks and contracts +€26,694
up €26,694 (+8,719%), from €306 to €27,000
- Cash +€23,762
up €23,762 (+2,157%), from €1,102 to €24,864
mainly Other debts (+€98,485) and Trade debts (+€19,749)
- Tangible fixed assets +€13,783
up €13,783 (+474%), from €2,906 to €16,689
- Other debts +€98,485
up €98,485 (+2,935%), from €3,356 to €101,841
- Profit (loss) carried forward -€24,225
down €24,225 (-213%), from -€11,376 to -€35,601
- Trade debts +€19,749
up €19,749 (+469%), from €4,209 to €23,958
- Gross operating margin -€18,516
down €18,516 (-520%), from -€3,561 to -€22,076
- Depreciation +€995
up €995 (+108%), from €920 to €1,915
- Other operating charges -€580
down €580 (-80.1%), from €724 to €144
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.
Derived cash bridge
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 | €11,252 | €105,260 | +€94,008 | +835% |
| Fixed assets | 21/28 | €3,681 | €17,464 | +€13,783 | +374% |
| Tangible fixed assets | 22/27 | €2,906 | €16,689 | +€13,783 | +474% |
| Plant, machinery and equipment | 23 | €2,906 | €16,689 | +€13,783 | +474% |
| Financial fixed assets | 28 | €774 | €774 | = | 0.0% |
| Current assets | 29/58 | €7,571 | €87,797 | +€80,226 | +1,060% |
| Stocks and contracts in progress | 3 | €306 | €27,000 | +€26,694 | +8,719% |
| Stocks | 30/36 | €306 | €27,000 | +€26,694 | +8,719% |
| Amounts receivable within one year | 40/41 | €6,164 | €35,933 | +€29,769 | +483% |
| Trade receivables | 40 | €5,013 | €24,257 | +€19,244 | +384% |
| Other amounts receivable | 41 | €1,151 | €11,675 | +€10,525 | +915% |
| Cash at bank and in hand | 54/58 | €1,102 | €24,864 | +€23,762 | +2,157% |
| Total equity and liabilities | 10/49 | €11,252 | €105,260 | +€94,008 | +835% |
| Equity | 10/15 | €3,624 | -€20,601 | -€24,225 | |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,376 | -€35,601 | -€24,225 | -213% |
| Amounts payable | 17/49 | €7,628 | €125,862 | +€118,234 | +1,550% |
| Amounts payable within one year | 42/48 | €7,628 | €125,862 | +€118,234 | +1,550% |
| Trade debts | 44 | €4,209 | €23,958 | +€19,749 | +469% |
| Suppliers | 440/4 | €4,209 | €23,958 | +€19,749 | +469% |
| Taxes, remuneration and social security | 45 | €62 | €62 | = | 0.0% |
| Taxes | 450/3 | €62 | €62 | = | 0.0% |
| Other amounts payable | 47/48 | €3,356 | €101,841 | +€98,485 | +2,935% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €920 | €1,915 | +€995 | +108% |
| Other operating charges | 640/8 | €724 | €144 | -€580 | -80.1% |
| Gross operating margin | 9900 | -€3,561 | -€22,076 | -€18,516 | -520% |
| Operating profit (loss) | 9901 | -€5,205 | -€24,135 | -€18,931 | -364% |
| Financial income | 75/76B | €2 | - | -€2 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Financial charges | 65/66B | €95 | €90 | -€5 | -5.6% |
| Recurring financial charges | 65 | €95 | €90 | -€5 | -5.6% |
| Profit (loss) for the period before taxes | 9903 | -€5,298 | -€24,225 | -€18,928 | -357% |
| Profit (loss) for the period | 9904 | -€5,298 | -€24,225 | -€18,928 | -357% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,298 | -€24,225 | -€18,928 | -357% |
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 29 October 2026 via checked.be.