BOONE FILIP: what changed
What changed
BOONE FILIP
NACE 01.130, Growing of vegetables, melons, roots and tubers
filed annual accounts (NBB)
Net result for the year
€35,910
2024 · €2,175+€33,735
Equity
€623,159
2024 · €571,050+€52,109
Cash
€8,999
2024 · €12,607-€3,608
Balance sheet total
€2.3m
2024 · €2.5m-€164,609
Largest movements
Assets
- Tangible fixed assets -€153,991
down €153,991 (-6.4%), from €2.4m to €2.2m
of which Land and buildings: -€139,956
Equity and liabilities
- Debts after one year -€286,524
down €286,524 (-17.7%), from €1.6m to €1.3m
- Current portion of long-term debt +€68,574
up €68,574 (+36.8%), from €186,524 to €255,098
- Reserves +€35,910
up €35,910 (+7.8%), from €459,077 to €494,987
Income statement
- Gross operating margin +€30,355
up €30,355 (+13.4%), from €226,193 to €256,548
- Financial charges -€9,932
down €9,932 (-16.6%), from €59,774 to €49,842
- Depreciation +€5,018
up €5,018 (+3.0%), from €169,487 to €174,505
- Financial income +€2,988
up €2,988 (+26.9%), from €11,091 to €14,079
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
€2,175
Gross operating margin
+€30,355
Staff costs
-€416
Depreciation
-€5,018
Other operating charges
-€1,657
Other operating items
-€464
Financial income
+€2,988
Financial charges
+€9,932
Taxes
-€2,139
Deferred taxes and other
+€154
Result 2025
€35,910
raises the resultlowers the resultnot broken down further in the accounts
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
+€218,657
Investment
-€20,514
Financing
-€201,751
Cash 2024
€12,607
From operations (derived)
+€218,657
Net result for the year
+€35,910
Depreciation
+€174,505
Stocks and contracts
+€1,791
Receivables within one year
-€15,821
Deferred charges and accrued income
+€21,040
Provisions
+€853
Trade debts
-€24,162
Tax, wage and social debts
+€2,438
Other debts
+€17,403
Accrued charges and deferred income
+€4,700
Investment (derived)
-€20,514
Investment in fixed assets (net)
-€20,514
Financing
-€201,751
Debts after one year
-€286,524
Current portion of long-term debt
+€68,574
Contributions, distributions and other
+€16,199
Cash 2025
€8,999
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,480,189 | €2,315,580 | -€164,609 | -6.6% |
| Fixed assets | 21/28 | €2,395,537 | €2,241,546 | -€153,991 | -6.4% |
| Tangible fixed assets | 22/27 | €2,395,402 | €2,241,411 | -€153,991 | -6.4% |
| Land and buildings | 22 | €2,199,590 | €2,059,634 | -€139,956 | -6.4% |
| Plant, machinery and equipment | 23 | €180,801 | €176,746 | -€4,056 | -2.2% |
| Furniture and vehicles | 24 | €15,011 | €5,032 | -€9,980 | -66.5% |
| Financial fixed assets | 28 | €135 | €135 | = | 0.0% |
| Current assets | 29/58 | €84,652 | €74,034 | -€10,618 | -12.5% |
| Stocks and contracts in progress | 3 | €19,775 | €17,984 | -€1,791 | -9.1% |
| Stocks | 30/36 | €19,775 | €17,984 | -€1,791 | -9.1% |
| Amounts receivable within one year | 40/41 | €17,737 | €33,558 | +€15,821 | +89.2% |
| Trade receivables | 40 | €14,628 | €18,464 | +€3,837 | +26.2% |
| Other amounts receivable | 41 | €3,110 | €15,094 | +€11,984 | +385% |
| Current investments | 50/53 | €5,848 | €5,848 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €12,607 | €8,999 | -€3,608 | -28.6% |
| Deferred charges and accrued income | 490/1 | €28,685 | €7,645 | -€21,040 | -73.3% |
| Total equity and liabilities | 10/49 | €2,480,189 | €2,315,580 | -€164,609 | -6.6% |
| Equity | 10/15 | €571,050 | €623,159 | +€52,109 | +9.1% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €459,077 | €494,987 | +€35,910 | +7.8% |
| Distributable reserves | 133 | €459,077 | €494,987 | +€35,910 | +7.8% |
| Investment grants | 15 | €86,973 | €103,172 | +€16,199 | +18.6% |
| Provisions and deferred taxes | 16 | €4,578 | €5,430 | +€853 | +18.6% |
| Deferred taxes | 168 | €4,578 | €5,430 | +€853 | +18.6% |
| Amounts payable | 17/49 | €1,904,562 | €1,686,991 | -€217,571 | -11.4% |
| Amounts payable after more than one year | 17 | €1,621,602 | €1,335,078 | -€286,524 | -17.7% |
| Financial debts | 170/4 | €1,621,602 | €1,335,078 | -€286,524 | -17.7% |
| Amounts payable within one year | 42/48 | €280,460 | €344,713 | +€64,253 | +22.9% |
| Current portion of amounts payable after more than one year | 42 | €186,524 | €255,098 | +€68,574 | +36.8% |
| Trade debts | 44 | €55,203 | €31,042 | -€24,162 | -43.8% |
| Suppliers | 440/4 | €55,203 | €31,042 | -€24,162 | -43.8% |
| Taxes, remuneration and social security | 45 | €16,434 | €18,872 | +€2,438 | +14.8% |
| Taxes | 450/3 | €10,534 | €7,072 | -€3,462 | -32.9% |
| Remuneration and social security | 454/9 | €5,900 | €11,800 | +€5,900 | +100% |
| Other amounts payable | 47/48 | €22,299 | €39,701 | +€17,403 | +78.0% |
| Accrued charges and deferred income | 492/3 | €2,500 | €7,200 | +€4,700 | +188% |
| Non-recurring operating income | 76A | €2,700 | €0 | -€2,700 | -100% |
| Remuneration, social security and pensions | 62 | €146 | €561 | +€416 | +285% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €169,487 | €174,505 | +€5,018 | +3.0% |
| Other operating charges | 640/8 | €5,266 | €6,923 | +€1,657 | +31.5% |
| Non-recurring operating charges | 66A | €0 | €464 | +€464 | |
| Gross operating margin | 9900 | €226,193 | €256,548 | +€30,355 | +13.4% |
| Operating profit (loss) | 9901 | €51,294 | €74,094 | +€22,800 | +44.4% |
| Financial income | 75/76B | €11,091 | €14,079 | +€2,988 | +26.9% |
| Recurring financial income | 75 | €11,091 | €14,079 | +€2,988 | +26.9% |
| Financial charges | 65/66B | €59,774 | €49,842 | -€9,932 | -16.6% |
| Recurring financial charges | 65 | €59,774 | €49,842 | -€9,932 | -16.6% |
| Profit (loss) for the period before taxes | 9903 | €2,611 | €38,331 | +€35,720 | +1,368% |
| Transfer from deferred taxes | 780 | €565 | €719 | +€154 | +27.2% |
| Income taxes | 67/77 | €1,001 | €3,140 | +€2,139 | +214% |
| Profit (loss) for the period | 9904 | €2,175 | €35,910 | +€33,735 | +1,551% |
| Profit (loss) for the period to be appropriated | 9905 | €2,175 | €35,910 | +€33,735 | +1,551% |
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 8 November 2026 via checked.be.