BOONE NV: what changed
What changed
BOONE NV
NACE 46.392, Non-specialised wholesale
filed annual accounts (NBB)
Net result for the year
€153,744
2024 · €232,101-€78,358
Equity
€2.0m
2024 · €1.9m+€152,026
Cash
€335,869
2024 · €59,172+€276,698
Balance sheet total
€2.4m
2024 · €2.1m+€228,675
Largest movements
Assets
- Cash +€276,698
up €276,698 (+468%), from €59,172 to €335,869
mainly Depreciation (+€232,963) and Net result for the year (+€153,744)
- Tangible fixed assets -€43,188
down €43,188 (-5.0%), from €861,457 to €818,269
of which Land and buildings: -€27,057
Equity and liabilities
- Reserves +€152,026
up €152,026 (+8.6%), from €1.8m to €1.9m
of which Distributable reserves: +€140,053
- Trade debts +€122,451
up €122,451 (+278%), from €44,071 to €166,523
- Debts after one year -€40,500
down €40,500 (-54.5%), from €74,250 to €33,750
Income statement
- Depreciation +€66,489
up €66,489 (+39.9%), from €166,474 to €232,963
- Staff costs +€36,556
up €36,556 (+6.5%), from €564,398 to €600,954
- Gross operating margin +€15,826
up €15,826 (+1.5%), from €1.0m to €1.1m
- Taxes -€11,747
down €11,747 (-17.8%), from €66,105 to €54,358
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
€232,101
Gross operating margin
+€15,826
Staff costs
-€36,556
Depreciation
-€66,489
Other operating charges
-€535
Financial income
+€193
Financial charges
-€2,334
Taxes
+€11,747
Deferred taxes and other
-€210
Result 2025
€153,744
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
+€523,968
Investment
-€189,775
Financing
-€57,496
Cash 2024
€59,172
From operations (derived)
+€523,968
Net result for the year
+€153,744
Depreciation
+€232,963
Stocks and contracts
+€4,279
Receivables within one year
+€12,141
Deferred charges and accrued income
-€11,586
Smaller working-capital items
-€45
Trade debts
+€122,451
Tax, wage and social debts
+€11,020
Accrued charges and deferred income
-€1,000
Investment (derived)
-€189,775
Investment in fixed assets (net)
-€189,775
Financing
-€57,496
Debts after one year
-€40,500
Current portion of long-term debt
-€15,278
Contributions, distributions and other
-€1,718
Cash 2025
€335,869
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,127,850 | €2,356,524 | +€228,675 | +10.7% |
| Fixed assets | 21/28 | €868,122 | €824,934 | -€43,188 | -5.0% |
| Tangible fixed assets | 22/27 | €861,457 | €818,269 | -€43,188 | -5.0% |
| Land and buildings | 22 | €265,326 | €238,269 | -€27,057 | -10.2% |
| Plant, machinery and equipment | 23 | €34,909 | €23,440 | -€11,469 | -32.9% |
| Furniture and vehicles | 24 | €561,222 | €556,560 | -€4,662 | -0.8% |
| Financial fixed assets | 28 | €6,665 | €6,665 | = | 0.0% |
| Current assets | 29/58 | €1,259,727 | €1,531,590 | +€271,863 | +21.6% |
| Stocks and contracts in progress | 3 | €176,799 | €172,520 | -€4,279 | -2.4% |
| Stocks | 30/36 | €176,799 | €172,520 | -€4,279 | -2.4% |
| Amounts receivable within one year | 40/41 | €999,881 | €987,740 | -€12,141 | -1.2% |
| Trade receivables | 40 | €981,180 | €956,716 | -€24,464 | -2.5% |
| Other amounts receivable | 41 | €18,701 | €31,024 | +€12,322 | +65.9% |
| Cash at bank and in hand | 54/58 | €59,172 | €335,869 | +€276,698 | +468% |
| Deferred charges and accrued income | 490/1 | €23,875 | €35,461 | +€11,586 | +48.5% |
| Total equity and liabilities | 10/49 | €2,127,850 | €2,356,524 | +€228,675 | +10.7% |
| Equity | 10/15 | €1,867,841 | €2,019,867 | +€152,026 | +8.1% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Capital | 10 | €100,000 | €100,000 | = | 0.0% |
| Issued capital | 100 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €1,767,841 | €1,919,867 | +€152,026 | +8.6% |
| Non-distributable reserves | 130/1 | €49,410 | €49,410 | = | 0.0% |
| Legal reserve | 130 | €49,410 | €49,410 | = | 0.0% |
| Tax-exempt reserves | 132 | €431,378 | €443,351 | +€11,973 | +2.8% |
| Distributable reserves | 133 | €1,287,053 | €1,427,106 | +€140,053 | +10.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €2,658 | €2,527 | -€132 | -5.0% |
| Deferred taxes | 168 | €2,658 | €2,527 | -€132 | -5.0% |
| Amounts payable | 17/49 | €257,350 | €334,131 | +€76,781 | +29.8% |
| Amounts payable after more than one year | 17 | €74,250 | €33,750 | -€40,500 | -54.5% |
| Financial debts | 170/4 | €74,250 | €33,750 | -€40,500 | -54.5% |
| Amounts payable within one year | 42/48 | €182,100 | €300,381 | +€118,281 | +65.0% |
| Current portion of amounts payable after more than one year | 42 | €55,778 | €40,500 | -€15,278 | -27.4% |
| Trade debts | 44 | €44,071 | €166,523 | +€122,451 | +278% |
| Suppliers | 440/4 | €44,071 | €166,523 | +€122,451 | +278% |
| Taxes, remuneration and social security | 45 | €63,352 | €74,372 | +€11,020 | +17.4% |
| Taxes | 450/3 | €19,621 | €18,046 | -€1,575 | -8.0% |
| Remuneration and social security | 454/9 | €43,731 | €56,326 | +€12,596 | +28.8% |
| Other amounts payable | 47/48 | €18,899 | €18,986 | +€87 | +0.5% |
| Accrued charges and deferred income | 492/3 | €1,000 | €0 | -€1,000 | -100% |
| Non-recurring operating income | 76A | €60,000 | €12,500 | -€47,500 | -79.2% |
| Remuneration, social security and pensions | 62 | €564,398 | €600,954 | +€36,556 | +6.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €166,474 | €232,963 | +€66,489 | +39.9% |
| Other operating charges | 640/8 | €15,844 | €16,379 | +€535 | +3.4% |
| Gross operating margin | 9900 | €1,047,348 | €1,063,174 | +€15,826 | +1.5% |
| Operating profit (loss) | 9901 | €300,633 | €212,878 | -€87,754 | -29.2% |
| Financial income | 75/76B | €33 | €225 | +€193 | +588% |
| Recurring financial income | 75 | €33 | €225 | +€193 | +588% |
| Financial charges | 65/66B | €2,800 | €5,134 | +€2,334 | +83.3% |
| Recurring financial charges | 65 | €2,800 | €5,134 | +€2,334 | +83.3% |
| Profit (loss) for the period before taxes | 9903 | €297,865 | €207,970 | -€89,895 | -30.2% |
| Transfer from deferred taxes | 780 | €342 | €132 | -€210 | -61.4% |
| Income taxes | 67/77 | €66,105 | €54,358 | -€11,747 | -17.8% |
| Profit (loss) for the period | 9904 | €232,101 | €153,744 | -€78,358 | -33.8% |
| Transfer from tax-exempt reserves | 789 | €1,366 | €527 | -€839 | -61.4% |
| Transfer to tax-exempt reserves | 689 | €60,000 | €12,500 | -€47,500 | -79.2% |
| Profit (loss) for the period to be appropriated | 9905 | €173,468 | €141,771 | -€31,697 | -18.3% |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
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 3 November 2026 via checked.be.