BOONE MARC & DIRK: 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 MARC & DIRK
Largest movements
- Financial fixed assets +€168,566
up €168,566 (+28,016%), from €602 to €169,167
- Cash +€144,681
up €144,681 (+642%), from €22,521 to €167,202
mainly Net result for the year (+€329,018) and Other debts (+€2,437)
- Receivables within one year +€11,890
up €11,890 (+3.2%), from €376,289 to €388,179
- Profit (loss) carried forward +€329,018
up €329,018, from -€50,049 to €278,968
- Trade debts -€8,788
down €8,788 (-71.8%), from €12,242 to €3,454
- Gross operating margin +€259,670
up €259,670, from -€15,522 to €244,147
- Financial income +€175,416
up €175,416 (+1,216%), from €14,426 to €189,842
of which Non-recurring financial income: +€174,763
- Taxes +€96,661
new in 2025: €96,661
- Other operating charges +€9,832
up €9,832 (+2,309%), from €426 to €10,257
- Write-downs -€9,564
new in 2025: -€9,564
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 | €399,412 | €724,548 | +€325,136 | +81.4% |
| Fixed assets | 21/28 | €602 | €169,167 | +€168,566 | +28,016% |
| Financial fixed assets | 28 | €602 | €169,167 | +€168,566 | +28,016% |
| Current assets | 29/58 | €398,811 | €555,381 | +€156,570 | +39.3% |
| Amounts receivable within one year | 40/41 | €376,289 | €388,179 | +€11,890 | +3.2% |
| Other amounts receivable | 41 | €376,289 | €388,179 | +€11,890 | +3.2% |
| Cash at bank and in hand | 54/58 | €22,521 | €167,202 | +€144,681 | +642% |
| Total equity and liabilities | 10/49 | €399,412 | €724,548 | +€325,136 | +81.4% |
| Equity | 10/15 | €367,951 | €696,968 | +€329,018 | +89.4% |
| Contributions | 10/11 | €380,000 | €380,000 | = | 0.0% |
| Capital | 10 | €380,000 | €380,000 | = | 0.0% |
| Issued capital | 100 | €380,000 | €380,000 | = | 0.0% |
| Reserves | 13 | €38,000 | €38,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €38,000 | €38,000 | = | 0.0% |
| Legal reserve | 130 | €38,000 | €38,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€50,049 | €278,968 | +€329,018 | |
| Amounts payable | 17/49 | €31,462 | €27,580 | -€3,882 | -12.3% |
| Amounts payable within one year | 42/48 | €29,026 | €24,336 | -€4,690 | -16.2% |
| Trade debts | 44 | €12,242 | €3,454 | -€8,788 | -71.8% |
| Suppliers | 440/4 | €12,242 | €3,454 | -€8,788 | -71.8% |
| Taxes, remuneration and social security | 45 | - | €1,661 | +€1,661 | |
| Taxes | 450/3 | - | €1,661 | +€1,661 | |
| Other amounts payable | 47/48 | €16,784 | €19,221 | +€2,437 | +14.5% |
| Accrued charges and deferred income | 492/3 | €2,436 | €3,244 | +€808 | +33.2% |
| Non-recurring operating income | 76A | - | €250,000 | +€250,000 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | -€9,564 | -€9,564 | |
| Other operating charges | 640/8 | €426 | €10,257 | +€9,832 | +2,309% |
| Gross operating margin | 9900 | -€15,522 | €244,147 | +€259,670 | |
| Operating profit (loss) | 9901 | -€15,948 | €243,454 | +€259,402 | |
| Financial income | 75/76B | €14,426 | €189,842 | +€175,416 | +1,216% |
| Recurring financial income | 75 | €14,426 | €15,079 | +€653 | +4.5% |
| Non-recurring financial income | 76B | - | €174,763 | +€174,763 | |
| Financial charges | 65/66B | €515 | €7,617 | +€7,102 | +1,378% |
| Recurring financial charges | 65 | €515 | €1,420 | +€905 | +175% |
| Non-recurring financial charges | 66B | - | €6,197 | +€6,197 | |
| Profit (loss) for the period before taxes | 9903 | -€2,037 | €425,679 | +€427,716 | |
| Income taxes | 67/77 | - | €96,661 | +€96,661 | |
| Profit (loss) for the period | 9904 | -€2,037 | €329,018 | +€331,055 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,037 | €329,018 | +€331,055 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.