BOON G.: what changed
Two fiscal 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 G.
Largest movements
- Cash +€93,674
up €93,674 (+42.3%), from €221,341 to €315,015
mainly Other debts (+€280,044) and Net result for the year (+€221,071)
- Receivables within one year -€30,555
down €30,555 (-11.6%), from €262,375 to €231,820
of which Trade receivables: -€30,545
- Current investments +€30,000
up €30,000 (+13.6%), from €220,000 to €250,000
- Tangible fixed assets +€21,882
up €21,882 (+4.8%), from €455,639 to €477,520
of which Land and buildings: +€69,151
- Other debts +€280,044
up €280,044 (+343.2%), from €81,600 to €361,644
- Reserves -€103,000
down €103,000 (-13.4%), from €767,312 to €664,312
of which Distributable reserves: -€103,000
- Trade debts -€29,329
down €29,329 (-62.4%), from €47,015 to €17,686
- Profit (loss) carried forward -€24,699
down €24,699 (-15.0%), from €165,188 to €140,489
- Gross operating margin +€183,523
up €183,523 (+29.8%), from €615,553 to €799,076
- Staff costs +€72,254
up €72,254 (+29.3%), from €246,875 to €319,129
- Depreciation +€42,344
up €42,344 (+41.7%), from €101,519 to €143,863
- Taxes +€24,747
up €24,747 (+33.2%), from €74,576 to €99,323
- Other operating charges +€11,755
up €11,755 (+104.8%), from €11,219 to €22,973
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 | €1,160,435 | €1,275,436 | +€115,001 | +9.9% |
| Fixed assets | 21/28 | €456,719 | €478,600 | +€21,882 | +4.8% |
| Tangible fixed assets | 22/27 | €455,639 | €477,520 | +€21,882 | +4.8% |
| Land and buildings | 22 | €24,084 | €93,235 | +€69,151 | +287.1% |
| Plant, machinery and equipment | 23 | €9,551 | €5,629 | -€3,922 | -41.1% |
| Furniture and vehicles | 24 | €418,988 | €376,646 | -€42,342 | -10.1% |
| Other tangible fixed assets | 26 | €3,016 | €2,011 | -€1,005 | -33.3% |
| Financial fixed assets | 28 | €1,080 | €1,080 | = | 0.0% |
| Current assets | 29/58 | €703,716 | €796,835 | +€93,119 | +13.2% |
| Amounts receivable within one year | 40/41 | €262,375 | €231,820 | -€30,555 | -11.6% |
| Trade receivables | 40 | €262,366 | €231,820 | -€30,545 | -11.6% |
| Other amounts receivable | 41 | €10 | - | -€10 | |
| Current investments | 50/53 | €220,000 | €250,000 | +€30,000 | +13.6% |
| Cash at bank and in hand | 54/58 | €221,341 | €315,015 | +€93,674 | +42.3% |
| Total equity and liabilities | 10/49 | €1,160,435 | €1,275,436 | +€115,001 | +9.9% |
| Equity | 10/15 | €951,092 | €823,393 | -€127,699 | -13.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €767,312 | €664,312 | -€103,000 | -13.4% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €62,907 | €62,907 | = | 0.0% |
| Distributable reserves | 133 | €702,546 | €599,546 | -€103,000 | -14.7% |
| Profit (loss) carried forward | 14 | €165,188 | €140,489 | -€24,699 | -15.0% |
| Amounts payable | 17/49 | €209,343 | €452,043 | +€242,700 | +115.9% |
| Amounts payable within one year | 42/48 | €208,272 | €450,371 | +€242,099 | +116.2% |
| Trade debts | 44 | €47,015 | €17,686 | -€29,329 | -62.4% |
| Suppliers | 440/4 | €47,015 | €17,686 | -€29,329 | -62.4% |
| Taxes, remuneration and social security | 45 | €79,658 | €71,041 | -€8,616 | -10.8% |
| Taxes | 450/3 | €57,872 | €50,761 | -€7,112 | -12.3% |
| Remuneration and social security | 454/9 | €21,785 | €20,281 | -€1,505 | -6.9% |
| Other amounts payable | 47/48 | €81,600 | €361,644 | +€280,044 | +343.2% |
| Accrued charges and deferred income | 492/3 | €1,071 | €1,672 | +€601 | +56.1% |
| Remuneration, social security and pensions | 62 | €246,875 | €319,129 | +€72,254 | +29.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €101,519 | €143,863 | +€42,344 | +41.7% |
| Other operating charges | 640/8 | €11,219 | €22,973 | +€11,755 | +104.8% |
| Gross operating margin | 9900 | €615,553 | €799,076 | +€183,523 | +29.8% |
| Operating profit (loss) | 9901 | €255,941 | €313,110 | +€57,170 | +22.3% |
| Financial income | 75/76B | €249 | €8,717 | +€8,468 | +3399.9% |
| Recurring financial income | 75 | €249 | €8,717 | +€8,468 | +3399.9% |
| Financial charges | 65/66B | €681 | €1,432 | +€752 | +110.4% |
| Recurring financial charges | 65 | €681 | €1,432 | +€752 | +110.4% |
| Profit (loss) for the period before taxes | 9903 | €255,509 | €320,395 | +€64,886 | +25.4% |
| Income taxes | 67/77 | €74,576 | €99,323 | +€24,747 | +33.2% |
| Profit (loss) for the period | 9904 | €180,933 | €221,071 | +€40,139 | +22.2% |
| Profit (loss) for the period to be appropriated | 9905 | €180,933 | €221,071 | +€40,139 | +22.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.