BOONEN CONSULT: 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.
BOONEN CONSULT
Largest movements
- Cash -€3,009
down €3,009 (-21.8%), from €13,823 to €10,814
mainly Other debts (-€3,112) and Receivables within one year (-€2,354)
- Receivables within one year +€2,354
up €2,354 (+1,450%), from €162 to €2,516
of which Trade receivables: +€2,516
- Tangible fixed assets -€660
down €660 (-17.2%), from €3,831 to €3,171
- Other debts -€3,112
down €3,112 (-42.9%), from €7,258 to €4,146
- Profit (loss) carried forward +€2,030
up €2,030 (+26.2%), from €7,740 to €9,770
- Gross operating margin -€5,996
down €5,996 (-53.4%), from €11,237 to €5,241
- Taxes -€1,034
down €1,034 (-42.1%), from €2,455 to €1,421
- Financial charges +€475
up €475 (+125%), from €380 to €855
- Other operating charges -€166
down €166 (-37.5%), from €442 to €276
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 | €17,817 | €16,502 | -€1,315 | -7.4% |
| Fixed assets | 21/28 | €3,831 | €3,171 | -€660 | -17.2% |
| Tangible fixed assets | 22/27 | €3,831 | €3,171 | -€660 | -17.2% |
| Land and buildings | 22 | €3,831 | €3,171 | -€660 | -17.2% |
| Current assets | 29/58 | €13,986 | €13,330 | -€655 | -4.7% |
| Amounts receivable within one year | 40/41 | €162 | €2,516 | +€2,354 | +1,450% |
| Trade receivables | 40 | - | €2,516 | +€2,516 | |
| Other amounts receivable | 41 | €162 | - | -€162 | |
| Cash at bank and in hand | 54/58 | €13,823 | €10,814 | -€3,009 | -21.8% |
| Total equity and liabilities | 10/49 | €17,817 | €16,502 | -€1,315 | -7.4% |
| Equity | 10/15 | €7,740 | €9,770 | +€2,030 | +26.2% |
| Profit (loss) carried forward | 14 | €7,740 | €9,770 | +€2,030 | +26.2% |
| Amounts payable | 17/49 | €10,077 | €6,732 | -€3,345 | -33.2% |
| Amounts payable within one year | 42/48 | €10,077 | €6,732 | -€3,345 | -33.2% |
| Trade debts | 44 | €363 | €274 | -€89 | -24.6% |
| Suppliers | 440/4 | €363 | €274 | -€89 | -24.6% |
| Taxes, remuneration and social security | 45 | €2,455 | €2,312 | -€143 | -5.8% |
| Taxes | 450/3 | €2,455 | €2,312 | -€143 | -5.8% |
| Other amounts payable | 47/48 | €7,258 | €4,146 | -€3,112 | -42.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €660 | €660 | = | 0.0% |
| Other operating charges | 640/8 | €442 | €276 | -€166 | -37.5% |
| Gross operating margin | 9900 | €11,237 | €5,241 | -€5,996 | -53.4% |
| Operating profit (loss) | 9901 | €10,135 | €4,305 | -€5,830 | -57.5% |
| Financial income | 75/76B | €4 | - | -€4 | |
| Recurring financial income | 75 | €4 | - | -€4 | |
| Financial charges | 65/66B | €380 | €855 | +€475 | +125% |
| Recurring financial charges | 65 | €380 | €855 | +€475 | +125% |
| Profit (loss) for the period before taxes | 9903 | €9,759 | €3,451 | -€6,309 | -64.6% |
| Income taxes | 67/77 | €2,455 | €1,421 | -€1,034 | -42.1% |
| Profit (loss) for the period | 9904 | €7,304 | €2,030 | -€5,275 | -72.2% |
| Profit (loss) for the period to be appropriated | 9905 | €7,304 | €2,030 | -€5,275 | -72.2% |
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 14 October 2026 via checked.be.