BOONE PATRICK: what changed
Two fiscal 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 PATRICK
Largest movements
- Tangible fixed assets -€4,270
down €4,270 (-16.7%), from €25,621 to €21,351
- Cash +€1,928
up €1,928 (+14.6%), from €13,221 to €15,149
mainly Depreciation (+€4,270)
- Profit (loss) carried forward -€1,727
down €1,727 (-5.6%), from -€30,760 to -€32,487
- Gross operating margin -€3,111
down €3,111 (-79.0%), from €3,940 to €829
- Other operating charges -€844
down €844 (-60.8%), from €1,388 to €544
- Financial income -€500
down €500 (-17.8%), from €2,803 to €2,304
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.
Cash bridge derived
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 | €80,925 | €79,199 | -€1,727 | -2.1% |
| Fixed assets | 21/28 | €25,621 | €21,351 | -€4,270 | -16.7% |
| Tangible fixed assets | 22/27 | €25,621 | €21,351 | -€4,270 | -16.7% |
| Land and buildings | 22 | €25,621 | €21,351 | -€4,270 | -16.7% |
| Current assets | 29/58 | €55,304 | €57,847 | +€2,543 | +4.6% |
| Amounts receivable within one year | 40/41 | €42,083 | €42,699 | +€616 | +1.5% |
| Other amounts receivable | 41 | €42,083 | €42,699 | +€616 | +1.5% |
| Cash at bank and in hand | 54/58 | €13,221 | €15,149 | +€1,928 | +14.6% |
| Total equity and liabilities | 10/49 | €80,925 | €79,199 | -€1,727 | -2.1% |
| Equity | 10/15 | €80,925 | €79,199 | -€1,727 | -2.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €91,685 | €91,685 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €89,685 | €89,685 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€30,760 | -€32,487 | -€1,727 | -5.6% |
| Non-recurring operating income | 76A | €10,138 | - | -€10,138 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,270 | €4,270 | = | 0.0% |
| Other operating charges | 640/8 | €1,388 | €544 | -€844 | -60.8% |
| Gross operating margin | 9900 | €3,940 | €829 | -€3,111 | -79.0% |
| Operating profit (loss) | 9901 | -€1,718 | -€3,985 | -€2,268 | -132.0% |
| Financial income | 75/76B | €2,803 | €2,304 | -€500 | -17.8% |
| Recurring financial income | 75 | €2,803 | €2,304 | -€500 | -17.8% |
| Financial charges | 65/66B | €44 | €45 | +€2 | +3.4% |
| Recurring financial charges | 65 | €44 | €45 | +€2 | +3.4% |
| Profit (loss) for the period before taxes | 9903 | €1,042 | -€1,727 | -€2,769 | |
| Profit (loss) for the period | 9904 | €1,042 | -€1,727 | -€2,769 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,042 | -€1,727 | -€2,769 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.