BOON TECHNIEK: 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 TECHNIEK
Largest movements
- Tangible fixed assets +€443,332
up €443,332 (+54.0%), from €820,429 to €1.3m
of which Land and buildings: +€474,160
- Cash +€167,231
up €167,231 (+85.1%), from €196,569 to €363,800
mainly Short-term financial debts (+€226,949) and Debts after one year (+€220,747)
- Receivables within one year +€19,367
up €19,367 (+36.2%), from €53,481 to €72,848
of which Trade receivables: +€19,932
- Short-term financial debts +€226,949
new in 2025: €226,949
- Debts after one year +€220,747
up €220,747 (+94.2%), from €234,333 to €455,080
- Profit (loss) carried forward +€127,721
up €127,721 (+18.1%), from €703,802 to €831,523
- Trade debts +€54,624
up €54,624 (+34.3%), from €159,046 to €213,669
- Accrued charges and deferred income +€31,967
up €31,967 (+213.1%), from €15,000 to €46,967
- Gross operating margin -€120,477
down €120,477 (-23.7%), from €507,756 to €387,280
- Taxes -€48,943
down €48,943 (-55.5%), from €88,222 to €39,279
- Other operating charges +€43,951
up €43,951 (+428.7%), from €10,253 to €54,204
- Staff costs +€22,850
up €22,850 (+41.2%), from €55,453 to €78,302
- Financial charges +€17,011
up €17,011 (+137.2%), from €12,400 to €29,411
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 | €1,205,777 | €1,844,582 | +€638,805 | +53.0% |
| Fixed assets | 21/28 | €820,694 | €1,263,760 | +€443,066 | +54.0% |
| Intangible fixed assets | 21 | €265 | - | -€265 | |
| Tangible fixed assets | 22/27 | €820,429 | €1,263,760 | +€443,332 | +54.0% |
| Land and buildings | 22 | €735,553 | €1,209,713 | +€474,160 | +64.5% |
| Plant, machinery and equipment | 23 | €9,274 | €6,923 | -€2,351 | -25.3% |
| Furniture and vehicles | 24 | €57,108 | €36,351 | -€20,757 | -36.3% |
| Other tangible fixed assets | 26 | €18,494 | €10,773 | -€7,721 | -41.7% |
| Current assets | 29/58 | €385,083 | €580,821 | +€195,738 | +50.8% |
| Stocks and contracts in progress | 3 | €125,000 | €135,519 | +€10,519 | +8.4% |
| Stocks | 30/36 | €125,000 | €105,000 | -€20,000 | -16.0% |
| Contracts in progress | 37 | - | €30,519 | +€30,519 | |
| Amounts receivable within one year | 40/41 | €53,481 | €72,848 | +€19,367 | +36.2% |
| Trade receivables | 40 | €35,559 | €55,491 | +€19,932 | +56.1% |
| Other amounts receivable | 41 | €17,923 | €17,358 | -€565 | -3.2% |
| Cash at bank and in hand | 54/58 | €196,569 | €363,800 | +€167,231 | +85.1% |
| Deferred charges and accrued income | 490/1 | €10,033 | €8,655 | -€1,379 | -13.7% |
| Total equity and liabilities | 10/49 | €1,205,777 | €1,844,582 | +€638,805 | +53.0% |
| Equity | 10/15 | €710,002 | €841,659 | +€131,658 | +18.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | - | €3,937 | +€3,937 | |
| Tax-exempt reserves | 132 | - | €3,937 | +€3,937 | |
| Profit (loss) carried forward | 14 | €703,802 | €831,523 | +€127,721 | +18.1% |
| Provisions and deferred taxes | 16 | - | €1,312 | +€1,312 | |
| Deferred taxes | 168 | - | €1,312 | +€1,312 | |
| Amounts payable | 17/49 | €495,775 | €1,001,610 | +€505,835 | +102.0% |
| Amounts payable after more than one year | 17 | €234,333 | €455,080 | +€220,747 | +94.2% |
| Financial debts | 170/4 | €234,333 | €455,080 | +€220,747 | +94.2% |
| Amounts payable within one year | 42/48 | €246,443 | €499,564 | +€253,121 | +102.7% |
| Current portion of amounts payable after more than one year | 42 | €26,738 | €24,253 | -€2,485 | -9.3% |
| Financial debts | 43 | - | €226,949 | +€226,949 | |
| Credit institutions | 430/8 | - | €226,949 | +€226,949 | |
| Trade debts | 44 | €159,046 | €213,669 | +€54,624 | +34.3% |
| Suppliers | 440/4 | €159,046 | €213,669 | +€54,624 | +34.3% |
| Taxes, remuneration and social security | 45 | €43,726 | €21,118 | -€22,608 | -51.7% |
| Taxes | 450/3 | €39,222 | €12,779 | -€26,443 | -67.4% |
| Remuneration and social security | 454/9 | €4,505 | €8,339 | +€3,834 | +85.1% |
| Other amounts payable | 47/48 | €16,932 | €13,574 | -€3,359 | -19.8% |
| Accrued charges and deferred income | 492/3 | €15,000 | €46,967 | +€31,967 | +213.1% |
| Remuneration, social security and pensions | 62 | €55,453 | €78,302 | +€22,850 | +41.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €69,960 | €53,306 | -€16,654 | -23.8% |
| Other operating charges | 640/8 | €10,253 | €54,204 | +€43,951 | +428.7% |
| Gross operating margin | 9900 | €507,756 | €387,280 | -€120,477 | -23.7% |
| Operating profit (loss) | 9901 | €372,091 | €201,468 | -€170,623 | -45.9% |
| Financial income | 75/76B | €84 | €192 | +€107 | +127.4% |
| Recurring financial income | 75 | €84 | €192 | +€107 | +127.4% |
| Financial charges | 65/66B | €12,400 | €29,411 | +€17,011 | +137.2% |
| Recurring financial charges | 65 | €12,400 | €29,411 | +€17,011 | +137.2% |
| Profit (loss) for the period before taxes | 9903 | €359,776 | €172,249 | -€187,527 | -52.1% |
| Transfer from deferred taxes | 780 | - | €45 | +€45 | |
| Transfer to deferred taxes | 680 | - | €1,357 | +€1,357 | |
| Income taxes | 67/77 | €88,222 | €39,279 | -€48,943 | -55.5% |
| Profit (loss) for the period | 9904 | €271,554 | €131,658 | -€139,896 | -51.5% |
| Transfer from tax-exempt reserves | 789 | - | €136 | +€136 | |
| Transfer to tax-exempt reserves | 689 | - | €4,072 | +€4,072 | |
| Profit (loss) for the period to be appropriated | 9905 | €271,554 | €127,721 | -€143,833 | -53.0% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.