BoonaCo: 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.
BoonaCo
Largest movements
- Receivables within one year -€51,834
down €51,834 (-82.8%), from €62,583 to €10,749
of which Trade receivables: -€50,327
- Tangible fixed assets -€3,905
down €3,905 (-1.7%), from €227,669 to €223,764
of which Plant, machinery and equipment: -€3,915
- Trade debts -€58,984
down €58,984 (-90.5%), from €65,153 to €6,169
- Other debts +€18,521
up €18,521 (+12.0%), from €154,279 to €172,801
- Debts after one year -€8,739
down €8,739 (-9.9%), from €88,224 to €79,485
- Profit (loss) carried forward -€4,944
down €4,944 (-16.6%), from -€29,857 to -€34,801
- Gross operating margin +€35,309
up €35,309, from -€20,464 to €14,845
- Depreciation +€9,415
up €9,415 (+146.0%), from €6,451 to €15,866
- Financial charges +€1,035
up €1,035 (+35.8%), from €2,892 to €3,927
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 | €291,183 | €237,895 | -€53,288 | -18.3% |
| Fixed assets | 21/28 | €227,669 | €223,764 | -€3,905 | -1.7% |
| Tangible fixed assets | 22/27 | €227,669 | €223,764 | -€3,905 | -1.7% |
| Plant, machinery and equipment | 23 | €196,127 | €192,212 | -€3,915 | -2.0% |
| Furniture and vehicles | 24 | €31,542 | €31,552 | +€10 | 0.0% |
| Current assets | 29/58 | €63,514 | €14,130 | -€49,384 | -77.8% |
| Stocks and contracts in progress | 3 | - | €1,140 | +€1,140 | |
| Stocks | 30/36 | - | €1,140 | +€1,140 | |
| Amounts receivable within one year | 40/41 | €62,583 | €10,749 | -€51,834 | -82.8% |
| Trade receivables | 40 | €61,076 | €10,749 | -€50,327 | -82.4% |
| Other amounts receivable | 41 | €1,507 | €0 | -€1,507 | -100.0% |
| Cash at bank and in hand | 54/58 | €840 | €1,829 | +€989 | +117.7% |
| Deferred charges and accrued income | 490/1 | €92 | €413 | +€321 | +350.7% |
| Total equity and liabilities | 10/49 | €291,183 | €237,895 | -€53,288 | -18.3% |
| Equity | 10/15 | -€24,857 | -€29,801 | -€4,944 | -19.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€29,857 | -€34,801 | -€4,944 | -16.6% |
| Amounts payable | 17/49 | €316,040 | €267,696 | -€48,344 | -15.3% |
| Amounts payable after more than one year | 17 | €88,224 | €79,485 | -€8,739 | -9.9% |
| Financial debts | 170/4 | €88,224 | €79,485 | -€8,739 | -9.9% |
| Amounts payable within one year | 42/48 | €227,816 | €188,211 | -€39,605 | -17.4% |
| Current portion of amounts payable after more than one year | 42 | €8,384 | €8,739 | +€355 | +4.2% |
| Trade debts | 44 | €65,153 | €6,169 | -€58,984 | -90.5% |
| Suppliers | 440/4 | €65,153 | €6,169 | -€58,984 | -90.5% |
| Taxes, remuneration and social security | 45 | - | €503 | +€503 | |
| Taxes | 450/3 | - | €503 | +€503 | |
| Other amounts payable | 47/48 | €154,279 | €172,801 | +€18,521 | +12.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,451 | €15,866 | +€9,415 | +146.0% |
| Other operating charges | 640/8 | €50 | €194 | +€144 | +288.2% |
| Gross operating margin | 9900 | -€20,464 | €14,845 | +€35,309 | |
| Operating profit (loss) | 9901 | -€26,965 | -€1,215 | +€25,750 | +95.5% |
| Financial income | 75/76B | €0 | €197 | +€197 | +1973400.0% |
| Recurring financial income | 75 | €0 | €197 | +€197 | +1973400.0% |
| Financial charges | 65/66B | €2,892 | €3,927 | +€1,035 | +35.8% |
| Recurring financial charges | 65 | €2,892 | €3,927 | +€1,035 | +35.8% |
| Profit (loss) for the period before taxes | 9903 | -€29,857 | -€4,944 | +€24,912 | +83.4% |
| Profit (loss) for the period | 9904 | -€29,857 | -€4,944 | +€24,912 | +83.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€29,857 | -€4,944 | +€24,912 | +83.4% |
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 29 September 2026 via checked.be.