BOONEN: 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.
BOONEN
Largest movements
- Receivables within one year -€6,017
down €6,017 (-82.8%), from €7,266 to €1,249
of which Trade receivables: -€4,868
- Tangible fixed assets +€692
new in 2025: €692
- Cash +€300
up €300 (+45.5%), from €659 to €959
mainly Net result for the year (+€11,326) and Receivables within one year (+€6,017)
- Financial fixed assets -€198
no longer reported in 2025 (was €198)
- Other debts -€14,500
down €14,500 (-33.8%), from €42,911 to €28,411
- Profit (loss) carried forward +€11,326
up €11,326 (+1.3%), from -€842,860 to -€831,534
- Trade debts -€2,985
down €2,985 (-48.0%), from €6,219 to €3,234
- Tax, wage and social debts +€936
up €936 (+2.1%), from €43,879 to €44,815
- Gross operating margin +€6,395
up €6,395 (+38.3%), from €16,705 to €23,101
- Write-downs +€4,062
new in 2025: €4,062
- Financial charges +€2,172
up €2,172 (+1745.2%), from €124 to €2,297
- Other operating charges +€1,651
up €1,651 (+44.5%), from €3,710 to €5,361
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 | €8,123 | €2,900 | -€5,223 | -64.3% |
| Fixed assets | 21/28 | €198 | €692 | +€494 | +248.9% |
| Tangible fixed assets | 22/27 | - | €692 | +€692 | |
| Land and buildings | 22 | - | €692 | +€692 | |
| Financial fixed assets | 28 | €198 | - | -€198 | |
| Current assets | 29/58 | €7,925 | €2,208 | -€5,717 | -72.1% |
| Amounts receivable within one year | 40/41 | €7,266 | €1,249 | -€6,017 | -82.8% |
| Trade receivables | 40 | €6,117 | €1,249 | -€4,868 | -79.6% |
| Other amounts receivable | 41 | €1,149 | - | -€1,149 | |
| Cash at bank and in hand | 54/58 | €659 | €959 | +€300 | +45.5% |
| Total equity and liabilities | 10/49 | €8,123 | €2,900 | -€5,223 | -64.3% |
| Equity | 10/15 | -€84,886 | -€73,560 | +€11,326 | +13.3% |
| Contributions | 10/11 | €650,000 | €650,000 | = | 0.0% |
| Capital | 10 | €650,000 | €650,000 | = | 0.0% |
| Issued capital | 100 | €650,000 | €650,000 | = | 0.0% |
| Reserves | 13 | €107,974 | €107,974 | = | 0.0% |
| Non-distributable reserves | 130/1 | €65,000 | €65,000 | = | 0.0% |
| Legal reserve | 130 | €65,000 | €65,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €19,485 | €19,485 | = | 0.0% |
| Distributable reserves | 133 | €23,489 | €23,489 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€842,860 | -€831,534 | +€11,326 | +1.3% |
| Amounts payable | 17/49 | €93,009 | €76,460 | -€16,549 | -17.8% |
| Amounts payable within one year | 42/48 | €93,009 | €76,460 | -€16,549 | -17.8% |
| Trade debts | 44 | €6,219 | €3,234 | -€2,985 | -48.0% |
| Suppliers | 440/4 | €6,219 | €3,234 | -€2,985 | -48.0% |
| Taxes, remuneration and social security | 45 | €43,879 | €44,815 | +€936 | +2.1% |
| Remuneration and social security | 454/9 | €43,879 | €44,815 | +€936 | +2.1% |
| Other amounts payable | 47/48 | €42,911 | €28,411 | -€14,500 | -33.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €54 | +€54 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €4,062 | +€4,062 | |
| Other operating charges | 640/8 | €3,710 | €5,361 | +€1,651 | +44.5% |
| Gross operating margin | 9900 | €16,705 | €23,101 | +€6,395 | +38.3% |
| Operating profit (loss) | 9901 | €12,995 | €13,623 | +€628 | +4.8% |
| Financial charges | 65/66B | €124 | €2,297 | +€2,172 | +1745.2% |
| Recurring financial charges | 65 | €124 | €2,297 | +€2,172 | +1745.2% |
| Profit (loss) for the period before taxes | 9903 | €12,871 | €11,326 | -€1,544 | -12.0% |
| Profit (loss) for the period | 9904 | €12,871 | €11,326 | -€1,544 | -12.0% |
| Profit (loss) for the period to be appropriated | 9905 | €12,871 | €11,326 | -€1,544 | -12.0% |
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 28 September 2026 via checked.be.