BOON RENE: 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 RENE
Largest movements
- Cash +€549
up €549 (+132.1%), from €416 to €965
mainly Other debts (+€1,351) and Trade debts (+€273)
- Other debts +€1,351
up €1,351 (+0.8%), from €159,548 to €160,900
- Tax, wage and social debts -€1,200
down €1,200 (-39.8%), from €3,013 to €1,813
- Gross operating margin +€6,178
up €6,178 (+92.0%), from -€6,718 to -€540
- Financial charges -€2,390
down €2,390 (-95.8%), from €2,495 to €105
- Other operating charges -€264
no longer reported in 2025 (was €264)
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 | €51,180 | €51,459 | +€279 | +0.5% |
| Fixed assets | 21/28 | €485 | €485 | = | 0.0% |
| Financial fixed assets | 28 | €485 | €485 | = | 0.0% |
| Current assets | 29/58 | €50,694 | €50,974 | +€279 | +0.6% |
| Amounts receivable within one year | 40/41 | €50,253 | €50,008 | -€245 | -0.5% |
| Trade receivables | 40 | €50,008 | €50,008 | = | 0.0% |
| Other amounts receivable | 41 | €245 | - | -€245 | |
| Cash at bank and in hand | 54/58 | €416 | €965 | +€549 | +132.1% |
| Deferred charges and accrued income | 490/1 | €25 | - | -€25 | |
| Total equity and liabilities | 10/49 | €51,180 | €51,459 | +€279 | +0.5% |
| Equity | 10/15 | -€112,285 | -€112,430 | -€145 | -0.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 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% |
| Profit (loss) carried forward | 14 | -€132,745 | -€132,890 | -€145 | -0.1% |
| Amounts payable | 17/49 | €163,465 | €163,889 | +€424 | +0.3% |
| Amounts payable within one year | 42/48 | €163,465 | €163,889 | +€424 | +0.3% |
| Trade debts | 44 | €904 | €1,177 | +€273 | +30.2% |
| Suppliers | 440/4 | €904 | €1,177 | +€273 | +30.2% |
| Taxes, remuneration and social security | 45 | €3,013 | €1,813 | -€1,200 | -39.8% |
| Remuneration and social security | 454/9 | €3,013 | €1,813 | -€1,200 | -39.8% |
| Other amounts payable | 47/48 | €159,548 | €160,900 | +€1,351 | +0.8% |
| Other operating charges | 640/8 | €264 | - | -€264 | |
| Gross operating margin | 9900 | -€6,718 | -€540 | +€6,178 | +92.0% |
| Operating profit (loss) | 9901 | -€6,983 | -€540 | +€6,442 | +92.3% |
| Financial charges | 65/66B | €2,495 | €105 | -€2,390 | -95.8% |
| Recurring financial charges | 65 | €2,495 | €105 | -€2,390 | -95.8% |
| Profit (loss) for the period before taxes | 9903 | -€9,477 | -€645 | +€8,832 | +93.2% |
| Income taxes | 67/77 | -€500 | -€500 | = | 0.0% |
| Profit (loss) for the period | 9904 | -€8,977 | -€145 | +€8,832 | +98.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,977 | -€145 | +€8,832 | +98.4% |
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 11 October 2026 via checked.be.