BOONE CENTER: 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.
BOONE CENTER
Largest movements
- Cash +€738,772
up €738,772 (+224%), from €329,105 to €1.1m
mainly Current investments (+€400,000) and Net result for the year (+€246,260)
- Current investments -€400,000
down €400,000 (-80.0%), from €500,000 to €100,000
- Tangible fixed assets -€138,668
down €138,668 (-17.8%), from €778,866 to €640,199
of which Land and buildings: -€130,566
- Receivables within one year -€36,321
down €36,321 (-44.6%), from €81,402 to €45,081
of which Trade receivables: -€37,240
- Reserves +€207,260
up €207,260 (+20.7%), from €1.0m to €1.2m
of which Distributable reserves: +€207,260
- Trade debts -€25,093
down €25,093 (-37.1%), from €67,623 to €42,530
- Investment grants -€22,172
down €22,172 (-56.0%), from €39,598 to €17,426
- Gross operating margin +€198,222
up €198,222 (+122%), from €162,097 to €360,319
- Other operating charges -€8,361
down €8,361 (-83.4%), from €10,020 to €1,659
- Financial income +€3,753
up €3,753 (+10.5%), from €35,808 to €39,561
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.
Derived cash bridge
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 | €1,732,188 | €1,894,706 | +€162,518 | +9.4% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €778,866 | €640,199 | -€138,668 | -17.8% |
| Tangible fixed assets | 22/27 | €778,866 | €640,199 | -€138,668 | -17.8% |
| Land and buildings | 22 | €765,309 | €634,742 | -€130,566 | -17.1% |
| Plant, machinery and equipment | 23 | €3,945 | €2,917 | -€1,028 | -26.1% |
| Furniture and vehicles | 24 | €9,613 | €2,539 | -€7,074 | -73.6% |
| Current assets | 29/58 | €953,322 | €1,254,507 | +€301,186 | +31.6% |
| Amounts receivable within one year | 40/41 | €81,402 | €45,081 | -€36,321 | -44.6% |
| Trade receivables | 40 | €75,378 | €38,138 | -€37,240 | -49.4% |
| Other amounts receivable | 41 | €6,024 | €6,944 | +€920 | +15.3% |
| Current investments | 50/53 | €500,000 | €100,000 | -€400,000 | -80.0% |
| Cash at bank and in hand | 54/58 | €329,105 | €1,067,878 | +€738,772 | +224% |
| Deferred charges and accrued income | 490/1 | €42,815 | €41,548 | -€1,266 | -3.0% |
| Total equity and liabilities | 10/49 | €1,732,188 | €1,894,706 | +€162,518 | +9.4% |
| Equity | 10/15 | €1,588,740 | €1,773,828 | +€185,088 | +11.6% |
| Contributions | 10/11 | €548,495 | €548,495 | = | 0.0% |
| Capital | 10 | €548,495 | €548,495 | = | 0.0% |
| Issued capital | 100 | €548,495 | €548,495 | = | 0.0% |
| Reserves | 13 | €1,000,646 | €1,207,906 | +€207,260 | +20.7% |
| Non-distributable reserves | 130/1 | €54,850 | €54,850 | = | 0.0% |
| Legal reserve | 130 | €54,850 | €54,850 | = | 0.0% |
| Tax-exempt reserves | 132 | €979 | €979 | = | 0.0% |
| Distributable reserves | 133 | €944,817 | €1,152,077 | +€207,260 | +21.9% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Investment grants | 15 | €39,598 | €17,426 | -€22,172 | -56.0% |
| Amounts payable | 17/49 | €143,449 | €120,879 | -€22,570 | -15.7% |
| Amounts payable within one year | 42/48 | €125,715 | €112,950 | -€12,765 | -10.2% |
| Trade debts | 44 | €67,623 | €42,530 | -€25,093 | -37.1% |
| Suppliers | 440/4 | €67,623 | €42,530 | -€25,093 | -37.1% |
| Taxes, remuneration and social security | 45 | €16,705 | €16,091 | -€615 | -3.7% |
| Taxes | 450/3 | €16,705 | €16,091 | -€615 | -3.7% |
| Other amounts payable | 47/48 | €41,387 | €54,329 | +€12,943 | +31.3% |
| Accrued charges and deferred income | 492/3 | €17,734 | €7,928 | -€9,805 | -55.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €152,163 | €151,205 | -€958 | -0.6% |
| Other operating charges | 640/8 | €10,020 | €1,659 | -€8,361 | -83.4% |
| Gross operating margin | 9900 | €162,097 | €360,319 | +€198,222 | +122% |
| Operating profit (loss) | 9901 | -€86 | €207,455 | +€207,541 | |
| Financial income | 75/76B | €35,808 | €39,561 | +€3,753 | +10.5% |
| Recurring financial income | 75 | €35,808 | €39,561 | +€3,753 | +10.5% |
| Financial charges | 65/66B | €255 | €439 | +€184 | +72.1% |
| Recurring financial charges | 65 | €255 | €439 | +€184 | +72.1% |
| Profit (loss) for the period before taxes | 9903 | €35,466 | €246,577 | +€211,111 | +595% |
| Income taxes | 67/77 | €270 | €317 | +€47 | +17.4% |
| Profit (loss) for the period | 9904 | €35,196 | €246,260 | +€211,064 | +600% |
| Profit (loss) for the period to be appropriated | 9905 | €35,196 | €246,260 | +€211,064 | +600% |
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 22 October 2026 via checked.be.