BOONAKKER: what changed
What changed
BOONAKKER
NACE 81.300, Landscape service activities
filed annual accounts (NBB)
Net result for the year
€149
2024 · -€19,668+€19,817
Equity
€4,022
2024 · €3,873+€149
Cash
€51
2024 · €51+€0
Balance sheet total
€115,036
2024 · €135,686-€20,649
Largest movements
Assets
- Receivables within one year -€13,130
down €13,130 (-33.1%), from €39,646 to €26,515
of which Trade receivables: -€8,235
- Tangible fixed assets -€10,230
down €10,230 (-21.7%), from €47,171 to €36,941
of which Plant, machinery and equipment: -€8,884
- Deferred charges and accrued income +€1,529
new in 2025: €1,529
Equity and liabilities
- Trade debts -€18,148
down €18,148 (-66.4%), from €27,314 to €9,166
- Debts after one year -€7,781
down €7,781 (-21.9%), from €35,540 to €27,759
- Other debts +€7,350
up €7,350 (+20.6%), from €35,663 to €43,012
- Short-term financial debts +€3,656
up €3,656 (+26.4%), from €13,857 to €17,513
- Current portion of long-term debt -€3,498
down €3,498 (-31.0%), from €11,279 to €7,781
Income statement
- Staff costs -€34,881
down €34,881 (-37.6%), from €92,863 to €57,981
- Gross operating margin -€19,359
down €19,359 (-18.0%), from €107,785 to €88,426
- Depreciation -€2,986
down €2,986 (-10.5%), from €28,401 to €25,415
- Financial charges -€1,836
down €1,836 (-39.9%), from €4,601 to €2,766
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€19,668
Gross operating margin
-€19,359
Staff costs
+€34,881
Depreciation
+€2,986
Other operating charges
-€214
Financial income
-€314
Financial charges
+€1,836
Taxes
-€0
Result 2025
€149
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€22,808
Investment
-€15,185
Financing
-€7,623
Cash 2024
€51
From operations (derived)
+€22,808
Net result for the year
+€149
Depreciation
+€25,415
Stocks and contracts
-€1,182
Receivables within one year
+€13,130
Deferred charges and accrued income
-€1,529
Trade debts
-€18,148
Tax, wage and social debts
-€2,378
Other debts
+€7,350
Investment (derived)
-€15,185
Investment in fixed assets (net)
-€15,185
Financing
-€7,623
Debts after one year
-€7,781
Current portion of long-term debt
-€3,498
Short-term financial debts
+€3,656
Cash 2025
€51
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €135,686 | €115,036 | -€20,649 | -15.2% |
| Fixed assets | 21/28 | €47,171 | €36,941 | -€10,230 | -21.7% |
| Tangible fixed assets | 22/27 | €47,171 | €36,941 | -€10,230 | -21.7% |
| Land and buildings | 22 | €1,985 | €1,695 | -€291 | -14.6% |
| Plant, machinery and equipment | 23 | €16,380 | €7,496 | -€8,884 | -54.2% |
| Furniture and vehicles | 24 | €28,805 | €27,750 | -€1,056 | -3.7% |
| Current assets | 29/58 | €88,515 | €78,096 | -€10,419 | -11.8% |
| Stocks and contracts in progress | 3 | €48,818 | €50,000 | +€1,182 | +2.4% |
| Stocks | 30/36 | €17,318 | €20,000 | +€2,682 | +15.5% |
| Contracts in progress | 37 | €31,500 | €30,000 | -€1,500 | -4.8% |
| Amounts receivable within one year | 40/41 | €39,646 | €26,515 | -€13,130 | -33.1% |
| Trade receivables | 40 | €34,735 | €26,500 | -€8,235 | -23.7% |
| Other amounts receivable | 41 | €4,911 | €15 | -€4,896 | -99.7% |
| Cash at bank and in hand | 54/58 | €51 | €51 | +€0 | +0.5% |
| Deferred charges and accrued income | 490/1 | - | €1,529 | +€1,529 | |
| Total equity and liabilities | 10/49 | €135,686 | €115,036 | -€20,649 | -15.2% |
| Equity | 10/15 | €3,873 | €4,022 | +€149 | +3.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €25,658 | €25,658 | = | 0.0% |
| Distributable reserves | 133 | €25,658 | €25,658 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€27,985 | -€27,836 | +€149 | +0.5% |
| Amounts payable | 17/49 | €131,813 | €111,014 | -€20,799 | -15.8% |
| Amounts payable after more than one year | 17 | €35,540 | €27,759 | -€7,781 | -21.9% |
| Financial debts | 170/4 | €35,540 | €27,759 | -€7,781 | -21.9% |
| Amounts payable within one year | 42/48 | €96,273 | €83,255 | -€13,018 | -13.5% |
| Current portion of amounts payable after more than one year | 42 | €11,279 | €7,781 | -€3,498 | -31.0% |
| Financial debts | 43 | €13,857 | €17,513 | +€3,656 | +26.4% |
| Credit institutions | 430/8 | €13,857 | €17,513 | +€3,656 | +26.4% |
| Trade debts | 44 | €27,314 | €9,166 | -€18,148 | -66.4% |
| Suppliers | 440/4 | €27,314 | €9,166 | -€18,148 | -66.4% |
| Taxes, remuneration and social security | 45 | €8,160 | €5,783 | -€2,378 | -29.1% |
| Taxes | 450/3 | - | €2,631 | +€2,631 | |
| Remuneration and social security | 454/9 | €8,160 | €3,151 | -€5,009 | -61.4% |
| Other amounts payable | 47/48 | €35,663 | €43,012 | +€7,350 | +20.6% |
| Remuneration, social security and pensions | 62 | €92,863 | €57,981 | -€34,881 | -37.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,401 | €25,415 | -€2,986 | -10.5% |
| Other operating charges | 640/8 | €2,098 | €2,312 | +€214 | +10.2% |
| Gross operating margin | 9900 | €107,785 | €88,426 | -€19,359 | -18.0% |
| Operating profit (loss) | 9901 | -€15,578 | €2,718 | +€18,295 | |
| Financial income | 75/76B | €511 | €198 | -€314 | -61.3% |
| Recurring financial income | 75 | €511 | €198 | -€314 | -61.3% |
| Financial charges | 65/66B | €4,601 | €2,766 | -€1,836 | -39.9% |
| Recurring financial charges | 65 | €4,601 | €2,766 | -€1,836 | -39.9% |
| Profit (loss) for the period before taxes | 9903 | -€19,668 | €150 | +€19,817 | |
| Income taxes | 67/77 | - | €0 | +€0 | |
| Profit (loss) for the period | 9904 | -€19,668 | €149 | +€19,817 | |
| Profit (loss) for the period to be appropriated | 9905 | -€19,668 | €149 | +€19,817 |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.