Boone Invest: what changed
Boone Invest
Largest movements
- Receivables within one year -€24,694
down €24,694 (-56.2%), from €43,939 to €19,245
of which Trade receivables: -€29,838
- Deferred charges and accrued income +€17,219
up €17,219 (+2,851%), from €604 to €17,823
- Tangible fixed assets -€6,163
down €6,163 (-17.5%), from €35,182 to €29,019
- Current investments +€5,500
new in 2025: €5,500
- Debts after one year -€9,225
down €9,225 (-43.1%), from €21,418 to €12,193
- Short-term financial debts -€7,291
down €7,291 (-72.2%), from €10,098 to €2,807
- Profit (loss) carried forward +€5,801
up €5,801 (+16.8%), from €34,484 to €40,285
- Tax, wage and social debts +€1,451
up €1,451 (+32.5%), from €4,465 to €5,916
- Gross operating margin -€34,487
down €34,487 (-60.1%), from €57,355 to €22,867
- Taxes -€7,728
down €7,728 (-67.9%), from €11,377 to €3,649
- Depreciation +€2,135
up €2,135 (+29.2%), from €7,300 to €9,434
- Financial charges +€1,678
up €1,678 (+71.7%), from €2,341 to €4,019
- Financial income +€1,462
up €1,462 (+4,163%), from €35 to €1,497
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €84,440 | €76,341 | -€8,099 | -9.6% |
| Fixed assets | 21/28 | €35,182 | €29,019 | -€6,163 | -17.5% |
| Tangible fixed assets | 22/27 | €35,182 | €29,019 | -€6,163 | -17.5% |
| Furniture and vehicles | 24 | €35,182 | €29,019 | -€6,163 | -17.5% |
| Current assets | 29/58 | €49,258 | €47,322 | -€1,936 | -3.9% |
| Amounts receivable within one year | 40/41 | €43,939 | €19,245 | -€24,694 | -56.2% |
| Trade receivables | 40 | €29,940 | €103 | -€29,838 | -99.7% |
| Other amounts receivable | 41 | €13,999 | €19,143 | +€5,144 | +36.7% |
| Current investments | 50/53 | - | €5,500 | +€5,500 | |
| Cash at bank and in hand | 54/58 | €4,715 | €4,754 | +€39 | +0.8% |
| Deferred charges and accrued income | 490/1 | €604 | €17,823 | +€17,219 | +2,851% |
| Total equity and liabilities | 10/49 | €84,440 | €76,341 | -€8,099 | -9.6% |
| Equity | 10/15 | €38,484 | €44,285 | +€5,801 | +15.1% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €34,484 | €40,285 | +€5,801 | +16.8% |
| Amounts payable | 17/49 | €45,957 | €32,057 | -€13,900 | -30.2% |
| Amounts payable after more than one year | 17 | €21,418 | €12,193 | -€9,225 | -43.1% |
| Financial debts | 170/4 | €21,418 | €12,193 | -€9,225 | -43.1% |
| Amounts payable within one year | 42/48 | €24,539 | €19,863 | -€4,675 | -19.1% |
| Current portion of amounts payable after more than one year | 42 | €8,778 | €9,225 | +€446 | +5.1% |
| Financial debts | 43 | €10,098 | €2,807 | -€7,291 | -72.2% |
| Credit institutions | 430/8 | €10,098 | €2,807 | -€7,291 | -72.2% |
| Trade debts | 44 | €1,197 | €1,916 | +€719 | +60.0% |
| Suppliers | 440/4 | €1,197 | €1,916 | +€719 | +60.0% |
| Taxes, remuneration and social security | 45 | €4,465 | €5,916 | +€1,451 | +32.5% |
| Taxes | 450/3 | €4,465 | €5,916 | +€1,451 | +32.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,300 | €9,434 | +€2,135 | +29.2% |
| Other operating charges | 640/8 | €1,889 | €1,461 | -€428 | -22.6% |
| Gross operating margin | 9900 | €57,355 | €22,867 | -€34,487 | -60.1% |
| Operating profit (loss) | 9901 | €48,166 | €11,972 | -€36,194 | -75.1% |
| Financial income | 75/76B | €35 | €1,497 | +€1,462 | +4,163% |
| Recurring financial income | 75 | €35 | €1,497 | +€1,462 | +4,163% |
| Financial charges | 65/66B | €2,341 | €4,019 | +€1,678 | +71.7% |
| Recurring financial charges | 65 | €2,341 | €4,019 | +€1,678 | +71.7% |
| Profit (loss) for the period before taxes | 9903 | €45,861 | €9,450 | -€36,411 | -79.4% |
| Income taxes | 67/77 | €11,377 | €3,649 | -€7,728 | -67.9% |
| Profit (loss) for the period | 9904 | €34,484 | €5,801 | -€28,683 | -83.2% |
| Profit (loss) for the period to be appropriated | 9905 | €34,484 | €5,801 | -€28,683 | -83.2% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.