BOONE TECHNICS: 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 TECHNICS
Largest movements
- Receivables within one year +€19,593
up €19,593 (+13.3%), from €147,695 to €167,288
of which Trade receivables: +€16,817
- Stocks and contracts +€16,649
up €16,649 (+1521.2%), from €1,094 to €17,743
- Tangible fixed assets +€7,395
up €7,395 (+15.4%), from €48,087 to €55,482
of which Plant, machinery and equipment: +€15,216
- Cash +€5,399
new in 2025: €5,399
mainly Trade debts (+€27,183) and Net result for the year (+€20,776)
- Trade debts +€27,183
up €27,183 (+60.2%), from €45,155 to €72,338
- Reserves +€20,776
up €20,776 (+28.3%), from €73,321 to €94,097
of which Distributable reserves: +€13,832
- Tax, wage and social debts -€19,122
down €19,122 (-33.2%), from €57,650 to €38,528
of which Taxes: -€18,372
- Debts after one year +€12,673
new in 2025: €12,673
- Short-term financial debts +€2,521
up €2,521 (+31.3%), from €8,049 to €10,570
- Gross operating margin -€25,084
down €25,084 (-29.6%), from €84,870 to €59,786
- Taxes -€6,720
down €6,720 (-43.4%), from €15,501 to €8,780
- Other operating charges +€5,645
up €5,645 (+156.5%), from €3,608 to €9,253
- Depreciation +€4,377
up €4,377 (+46.1%), from €9,489 to €13,866
- Financial income +€1,797
up €1,797 (+48.7%), from €3,692 to €5,489
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 | €197,609 | €247,840 | +€50,231 | +25.4% |
| Fixed assets | 21/28 | €48,087 | €55,482 | +€7,395 | +15.4% |
| Tangible fixed assets | 22/27 | €48,087 | €55,482 | +€7,395 | +15.4% |
| Plant, machinery and equipment | 23 | €21,132 | €36,348 | +€15,216 | +72.0% |
| Furniture and vehicles | 24 | €26,956 | €19,135 | -€7,821 | -29.0% |
| Current assets | 29/58 | €149,521 | €192,358 | +€42,836 | +28.6% |
| Stocks and contracts in progress | 3 | €1,094 | €17,743 | +€16,649 | +1521.2% |
| Stocks | 30/36 | €1,094 | €17,743 | +€16,649 | +1521.2% |
| Amounts receivable within one year | 40/41 | €147,695 | €167,288 | +€19,593 | +13.3% |
| Trade receivables | 40 | €62,264 | €79,081 | +€16,817 | +27.0% |
| Other amounts receivable | 41 | €85,431 | €88,208 | +€2,777 | +3.3% |
| Cash at bank and in hand | 54/58 | - | €5,399 | +€5,399 | |
| Deferred charges and accrued income | 490/1 | €732 | €1,927 | +€1,195 | +163.3% |
| Total equity and liabilities | 10/49 | €197,609 | €247,840 | +€50,231 | +25.4% |
| Equity | 10/15 | €85,721 | €106,497 | +€20,776 | +24.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €73,321 | €94,097 | +€20,776 | +28.3% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | - | €6,944 | +€6,944 | |
| Distributable reserves | 133 | €73,321 | €87,153 | +€13,832 | +18.9% |
| Provisions and deferred taxes | 16 | - | €2,315 | +€2,315 | |
| Deferred taxes | 168 | - | €2,315 | +€2,315 | |
| Amounts payable | 17/49 | €111,888 | €139,028 | +€27,140 | +24.3% |
| Amounts payable after more than one year | 17 | - | €12,673 | +€12,673 | |
| Financial debts | 170/4 | - | €12,673 | +€12,673 | |
| Amounts payable within one year | 42/48 | €110,854 | €123,764 | +€12,909 | +11.6% |
| Current portion of amounts payable after more than one year | 42 | - | €2,327 | +€2,327 | |
| Financial debts | 43 | €8,049 | €10,570 | +€2,521 | +31.3% |
| Credit institutions | 430/8 | €8,049 | €10,570 | +€2,521 | +31.3% |
| Trade debts | 44 | €45,155 | €72,338 | +€27,183 | +60.2% |
| Suppliers | 440/4 | €45,155 | €72,338 | +€27,183 | +60.2% |
| Taxes, remuneration and social security | 45 | €57,650 | €38,528 | -€19,122 | -33.2% |
| Taxes | 450/3 | €56,900 | €38,528 | -€18,372 | -32.3% |
| Remuneration and social security | 454/9 | €750 | €0 | -€750 | -100.0% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €1,034 | €2,592 | +€1,558 | +150.8% |
| Non-recurring operating income | 76A | €0 | €11,017 | +€11,017 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,489 | €13,866 | +€4,377 | +46.1% |
| Other operating charges | 640/8 | €3,608 | €9,253 | +€5,645 | +156.5% |
| Non-recurring operating charges | 66A | €6,445 | €7,277 | +€832 | +12.9% |
| Gross operating margin | 9900 | €84,870 | €59,786 | -€25,084 | -29.6% |
| Operating profit (loss) | 9901 | €65,328 | €29,391 | -€35,938 | -55.0% |
| Financial income | 75/76B | €3,692 | €5,489 | +€1,797 | +48.7% |
| Recurring financial income | 75 | €3,692 | €5,489 | +€1,797 | +48.7% |
| Financial charges | 65/66B | €4,318 | €3,008 | -€1,310 | -30.3% |
| Recurring financial charges | 65 | €4,318 | €3,008 | -€1,310 | -30.3% |
| Profit (loss) for the period before taxes | 9903 | €64,702 | €31,871 | -€32,831 | -50.7% |
| Transfer from deferred taxes | 780 | - | €123 | +€123 | |
| Transfer to deferred taxes | 680 | - | €2,438 | +€2,438 | |
| Income taxes | 67/77 | €15,501 | €8,780 | -€6,720 | -43.4% |
| Profit (loss) for the period | 9904 | €49,201 | €20,776 | -€28,425 | -57.8% |
| Transfer from tax-exempt reserves | 789 | - | €369 | +€369 | |
| Transfer to tax-exempt reserves | 689 | - | €7,313 | +€7,313 | |
| Profit (loss) for the period to be appropriated | 9905 | €49,201 | €13,832 | -€35,369 | -71.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.