BOONE: 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.
BOONE
Largest movements
- Tangible fixed assets -€20,662
down €20,662 (-49.6%), from €41,620 to €20,958
of which Furniture and vehicles: -€20,270
- Deferred charges and accrued income -€3,672
down €3,672 (-61.0%), from €6,023 to €2,350
- Cash -€2,411
down €2,411 (-10.5%), from €22,977 to €20,566
mainly Current portion of long-term debt (-€18,363) and Contributions, distributions and other (-€10,000)
- Current portion of long-term debt -€18,363
no longer reported in 2024 (was €18,363)
- Contributions -€10,000
down €10,000 (-18.7%), from €53,500 to €43,500
- Profit (loss) carried forward +€5,214
up €5,214 (+25.9%), from -€20,107 to -€14,893
- Tax, wage and social debts -€2,449
down €2,449 (-41.7%), from €5,871 to €3,422
- Gross operating margin +€23,874
up €23,874 (+326.0%), from €7,324 to €31,198
- Depreciation -€2,740
down €2,740 (-11.7%), from €23,402 to €20,662
- Other operating charges +€1,166
up €1,166 (+86.5%), from €1,348 to €2,515
- Taxes +€522
up €522 (+18.0%), from €2,900 to €3,422
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €84,084 | €58,174 | -€25,910 | -30.8% |
| Fixed assets | 21/28 | €41,715 | €21,053 | -€20,662 | -49.5% |
| Tangible fixed assets | 22/27 | €41,620 | €20,958 | -€20,662 | -49.6% |
| Plant, machinery and equipment | 23 | €392 | - | -€392 | |
| Furniture and vehicles | 24 | €41,228 | €20,958 | -€20,270 | -49.2% |
| Financial fixed assets | 28 | €95 | €95 | = | 0.0% |
| Current assets | 29/58 | €42,369 | €37,121 | -€5,248 | -12.4% |
| Amounts receivable within one year | 40/41 | €13,370 | €14,205 | +€836 | +6.3% |
| Other amounts receivable | 41 | €13,370 | €14,205 | +€836 | +6.3% |
| Cash at bank and in hand | 54/58 | €22,977 | €20,566 | -€2,411 | -10.5% |
| Deferred charges and accrued income | 490/1 | €6,023 | €2,350 | -€3,672 | -61.0% |
| Total equity and liabilities | 10/49 | €84,084 | €58,174 | -€25,910 | -30.8% |
| Equity | 10/15 | €55,947 | €51,161 | -€4,786 | -8.6% |
| Contributions | 10/11 | €53,500 | €43,500 | -€10,000 | -18.7% |
| Reserves | 13 | €22,554 | €22,554 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,850 | €7,850 | = | 0.0% |
| Reserves not available under the articles | 1311 | €7,850 | €7,850 | = | 0.0% |
| Distributable reserves | 133 | €14,704 | €14,704 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,107 | -€14,893 | +€5,214 | +25.9% |
| Amounts payable | 17/49 | €28,137 | €7,013 | -€21,123 | -75.1% |
| Amounts payable within one year | 42/48 | €27,303 | €7,013 | -€20,289 | -74.3% |
| Current portion of amounts payable after more than one year | 42 | €18,363 | - | -€18,363 | |
| Trade debts | 44 | €3,069 | €3,591 | +€523 | +17.0% |
| Suppliers | 440/4 | €3,069 | €3,591 | +€523 | +17.0% |
| Taxes, remuneration and social security | 45 | €5,871 | €3,422 | -€2,449 | -41.7% |
| Taxes | 450/3 | €5,871 | €3,422 | -€2,449 | -41.7% |
| Accrued charges and deferred income | 492/3 | €834 | - | -€834 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,402 | €20,662 | -€2,740 | -11.7% |
| Other operating charges | 640/8 | €1,348 | €2,515 | +€1,166 | +86.5% |
| Gross operating margin | 9900 | €7,324 | €31,198 | +€23,874 | +326.0% |
| Operating profit (loss) | 9901 | -€17,426 | €8,022 | +€25,448 | |
| Financial income | 75/76B | €655 | €836 | +€180 | +27.5% |
| Recurring financial income | 75 | €655 | €836 | +€180 | +27.5% |
| Financial charges | 65/66B | €436 | €222 | -€214 | -49.1% |
| Recurring financial charges | 65 | €436 | €222 | -€214 | -49.1% |
| Profit (loss) for the period before taxes | 9903 | -€17,207 | €8,635 | +€25,842 | |
| Income taxes | 67/77 | €2,900 | €3,422 | +€522 | +18.0% |
| Profit (loss) for the period | 9904 | -€20,107 | €5,214 | +€25,320 | |
| Profit (loss) for the period to be appropriated | 9905 | -€20,107 | €5,214 | +€25,320 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.