BOON EN CO: 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 EN CO
Largest movements
- Tangible fixed assets +€25,514
up €25,514 (+26.9%), from €94,937 to €120,451
of which Plant, machinery and equipment: +€34,305
- Stocks and contracts -€6,544
down €6,544 (-35.9%), from €18,207 to €11,663
- Debts after one year +€17,176
up €17,176 (+41.6%), from €41,292 to €58,468
- Tax, wage and social debts -€7,029
down €7,029 (-74.8%), from €9,394 to €2,365
- Current portion of long-term debt +€6,863
up €6,863 (+69.8%), from €9,830 to €16,693
- Trade debts +€4,437
up €4,437 (+401%), from €1,106 to €5,543
- Accrued charges and deferred income +€3,062
up €3,062 (+501%), from €611 to €3,672
- Gross operating margin -€2,292
down €2,292 (-13.1%), from €17,538 to €15,246
- Depreciation -€1,772
down €1,772 (-15.1%), from €11,758 to €9,986
- Other operating charges +€801
up €801 (+78.1%), from €1,026 to €1,827
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 | €123,814 | €143,443 | +€19,628 | +15.9% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €94,937 | €120,451 | +€25,514 | +26.9% |
| Tangible fixed assets | 22/27 | €94,937 | €120,451 | +€25,514 | +26.9% |
| Land and buildings | 22 | €92,874 | €85,543 | -€7,331 | -7.9% |
| Plant, machinery and equipment | 23 | €604 | €34,908 | +€34,305 | +5,683% |
| Furniture and vehicles | 24 | €1,459 | €0 | -€1,459 | -100% |
| Current assets | 29/58 | €28,877 | €22,991 | -€5,886 | -20.4% |
| Stocks and contracts in progress | 3 | €18,207 | €11,663 | -€6,544 | -35.9% |
| Stocks | 30/36 | €18,207 | €11,663 | -€6,544 | -35.9% |
| Amounts receivable within one year | 40/41 | €8,328 | €8,843 | +€515 | +6.2% |
| Trade receivables | 40 | €7,328 | €8,843 | +€1,515 | +20.7% |
| Other amounts receivable | 41 | €1,000 | - | -€1,000 | |
| Cash at bank and in hand | 54/58 | - | €447 | +€447 | |
| Deferred charges and accrued income | 490/1 | €2,342 | €2,038 | -€304 | -13.0% |
| Total equity and liabilities | 10/49 | €123,814 | €143,443 | +€19,628 | +15.9% |
| Equity | 10/15 | €18,535 | €16,583 | -€1,951 | -10.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €24,433 | €24,433 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €22,573 | €22,573 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€24,498 | -€26,449 | -€1,951 | -8.0% |
| Amounts payable | 17/49 | €105,280 | €126,860 | +€21,580 | +20.5% |
| Amounts payable after more than one year | 17 | €41,292 | €58,468 | +€17,176 | +41.6% |
| Financial debts | 170/4 | €41,292 | €58,468 | +€17,176 | +41.6% |
| Amounts payable within one year | 42/48 | €63,377 | €64,719 | +€1,342 | +2.1% |
| Current portion of amounts payable after more than one year | 42 | €9,830 | €16,693 | +€6,863 | +69.8% |
| Financial debts | 43 | €15,112 | €14,028 | -€1,084 | -7.2% |
| Credit institutions | 430/8 | €15,112 | €14,028 | -€1,084 | -7.2% |
| Trade debts | 44 | €1,106 | €5,543 | +€4,437 | +401% |
| Suppliers | 440/4 | €1,106 | €5,543 | +€4,437 | +401% |
| Taxes, remuneration and social security | 45 | €9,394 | €2,365 | -€7,029 | -74.8% |
| Remuneration and social security | 454/9 | €9,394 | €2,365 | -€7,029 | -74.8% |
| Other amounts payable | 47/48 | €27,935 | €26,090 | -€1,845 | -6.6% |
| Accrued charges and deferred income | 492/3 | €611 | €3,672 | +€3,062 | +501% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,758 | €9,986 | -€1,772 | -15.1% |
| Other operating charges | 640/8 | €1,026 | €1,827 | +€801 | +78.1% |
| Non-recurring operating charges | 66A | - | €2,276 | +€2,276 | |
| Gross operating margin | 9900 | €17,538 | €15,246 | -€2,292 | -13.1% |
| Operating profit (loss) | 9901 | €4,754 | €1,157 | -€3,597 | -75.7% |
| Financial income | 75/76B | €42 | €8 | -€33 | -80.6% |
| Recurring financial income | 75 | €42 | €8 | -€33 | -80.6% |
| Financial charges | 65/66B | €3,200 | €3,117 | -€83 | -2.6% |
| Recurring financial charges | 65 | €3,200 | €3,117 | -€83 | -2.6% |
| Profit (loss) for the period before taxes | 9903 | €1,596 | -€1,951 | -€3,547 | |
| Profit (loss) for the period | 9904 | €1,596 | -€1,951 | -€3,547 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,596 | -€1,951 | -€3,547 |
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 28 October 2026 via checked.be.