Boone & De Jaeger: what changed
What changed
Boone & De Jaeger
NACE 69.102, Activities of notaries
filed annual accounts (NBB)
Net result for the year
€731,347
2024 · €512,417+€218,930
Equity
€66,211
2024 · €64,864+€1,347
Cash
€746,782
2024 · €564,478+€182,304
Balance sheet total
€2.3m
2024 · €2.4m-€116,021
Largest movements
Assets
- Intangible fixed assets -€305,273
down €305,273 (-20.0%), from €1.5m to €1.2m
- Cash +€182,304
up €182,304 (+32.3%), from €564,478 to €746,782
mainly Net result for the year (+€731,347) and Depreciation (+€349,612)
Equity and liabilities
- Debts after one year -€280,902
down €280,902 (-23.0%), from €1.2m to €940,431
- Other debts +€220,326
up €220,326 (+42.9%), from €513,224 to €733,550
- Trade debts -€64,387
down €64,387 (-37.0%), from €173,984 to €109,597
- Tax, wage and social debts +€44,393
up €44,393 (+39.7%), from €111,927 to €156,320
of which Taxes: +€41,623
- Current portion of long-term debt -€38,272
down €38,272 (-10.9%), from €350,333 to €312,062
Income statement
- Gross operating margin +€104,594
up €104,594 (+6.2%), from €1.7m to €1.8m
- Staff costs -€52,980
down €52,980 (-7.3%), from €721,130 to €668,151
- Financial income +€27,021
up €27,021 (+128%), from €21,191 to €48,212
- Other operating charges -€20,779
down €20,779 (-24.5%), from €84,763 to €63,984
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
€512,417
Gross operating margin
+€104,594
Staff costs
+€52,980
Depreciation
+€11,174
Other operating charges
+€20,779
Financial income
+€27,021
Financial charges
+€990
Taxes
+€1,392
Result 2025
€731,347
raises 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
+€1.3m
Investment
-€54,045
Financing
-€1.0m
Cash 2024
€564,478
From operations (derived)
+€1.3m
Net result for the year
+€731,347
Depreciation
+€349,612
Receivables within one year
+€16,993
Deferred charges and accrued income
-€14,235
Trade debts
-€64,387
Tax, wage and social debts
+€44,393
Other debts
+€220,326
Accrued charges and deferred income
+€1,473
Investment (derived)
-€54,045
Investment in fixed assets (net)
-€54,045
Financing
-€1.0m
Debts after one year
-€280,902
Current portion of long-term debt
-€38,272
Contributions, distributions and other
-€730,000
Cash 2025
€746,782
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,438,112 | €2,322,091 | -€116,021 | -4.8% |
| Fixed assets | 21/28 | €1,693,033 | €1,397,466 | -€295,566 | -17.5% |
| Intangible fixed assets | 21 | €1,525,528 | €1,220,255 | -€305,273 | -20.0% |
| Tangible fixed assets | 22/27 | €167,505 | €177,211 | +€9,706 | +5.8% |
| Plant, machinery and equipment | 23 | €6,288 | €3,329 | -€2,959 | -47.1% |
| Furniture and vehicles | 24 | €11,354 | €43,709 | +€32,355 | +285% |
| Other tangible fixed assets | 26 | €149,863 | €130,173 | -€19,690 | -13.1% |
| Current assets | 29/58 | €745,079 | €924,624 | +€179,545 | +24.1% |
| Amounts receivable within one year | 40/41 | €153,044 | €136,050 | -€16,993 | -11.1% |
| Trade receivables | 40 | €145,121 | €115,089 | -€30,032 | -20.7% |
| Other amounts receivable | 41 | €7,922 | €20,962 | +€13,039 | +165% |
| Cash at bank and in hand | 54/58 | €564,478 | €746,782 | +€182,304 | +32.3% |
| Deferred charges and accrued income | 490/1 | €27,558 | €41,792 | +€14,235 | +51.7% |
| Total equity and liabilities | 10/49 | €2,438,112 | €2,322,091 | -€116,021 | -4.8% |
| Equity | 10/15 | €64,864 | €66,211 | +€1,347 | +2.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €61,864 | €63,211 | +€1,347 | +2.2% |
| Distributable reserves | 133 | €61,864 | €63,211 | +€1,347 | +2.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €2,373,248 | €2,255,880 | -€117,369 | -4.9% |
| Amounts payable after more than one year | 17 | €1,221,333 | €940,431 | -€280,902 | -23.0% |
| Financial debts | 170/4 | €1,221,333 | €940,431 | -€280,902 | -23.0% |
| Amounts payable within one year | 42/48 | €1,149,468 | €1,311,528 | +€162,060 | +14.1% |
| Current portion of amounts payable after more than one year | 42 | €350,333 | €312,062 | -€38,272 | -10.9% |
| Trade debts | 44 | €173,984 | €109,597 | -€64,387 | -37.0% |
| Suppliers | 440/4 | €173,984 | €109,597 | -€64,387 | -37.0% |
| Taxes, remuneration and social security | 45 | €111,927 | €156,320 | +€44,393 | +39.7% |
| Taxes | 450/3 | €38,313 | €79,936 | +€41,623 | +109% |
| Remuneration and social security | 454/9 | €73,614 | €76,384 | +€2,771 | +3.8% |
| Other amounts payable | 47/48 | €513,224 | €733,550 | +€220,326 | +42.9% |
| Accrued charges and deferred income | 492/3 | €2,448 | €3,921 | +€1,473 | +60.2% |
| Remuneration, social security and pensions | 62 | €721,130 | €668,151 | -€52,980 | -7.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €360,786 | €349,612 | -€11,174 | -3.1% |
| Other operating charges | 640/8 | €84,763 | €63,984 | -€20,779 | -24.5% |
| Gross operating margin | 9900 | €1,674,250 | €1,778,845 | +€104,594 | +6.2% |
| Operating profit (loss) | 9901 | €507,571 | €697,098 | +€189,527 | +37.3% |
| Financial income | 75/76B | €21,191 | €48,212 | +€27,021 | +128% |
| Recurring financial income | 75 | €21,191 | €48,212 | +€27,021 | +128% |
| Financial charges | 65/66B | €7,603 | €6,614 | -€990 | -13.0% |
| Recurring financial charges | 65 | €7,603 | €6,614 | -€990 | -13.0% |
| Profit (loss) for the period before taxes | 9903 | €521,158 | €738,696 | +€217,538 | +41.7% |
| Income taxes | 67/77 | €8,741 | €7,349 | -€1,392 | -15.9% |
| Profit (loss) for the period | 9904 | €512,417 | €731,347 | +€218,930 | +42.7% |
| Profit (loss) for the period to be appropriated | 9905 | €512,417 | €731,347 | +€218,930 | +42.7% |
Next steps
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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 2 November 2026 via checked.be.