Boonen Consulting: 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 Consulting
Largest movements
- Financial fixed assets +€229,632
up €229,632 (+189%), from €121,503 to €351,135
- Receivables after one year +€24,554
up €24,554 (+46.7%), from €52,570 to €77,124
- Deferred charges and accrued income +€9,863
up €9,863 (+7,205%), from €137 to €10,000
- Debts after one year +€104,401
up €104,401 (+252%), from €41,437 to €145,837
- Reserves +€85,594
up €85,594 (+115%), from €74,500 to €160,094
- Accrued charges and deferred income +€48,000
new in 2025: €48,000
- Current portion of long-term debt +€18,324
up €18,324 (+128%), from €14,309 to €32,633
- Tax, wage and social debts +€12,362
up €12,362 (+44.9%), from €27,545 to €39,907
- Gross operating margin +€80,374
up €80,374 (+195%), from €41,128 to €121,502
- Taxes +€21,387
up €21,387 (+201%), from €10,639 to €32,026
- Financial charges +€3,093
up €3,093 (+100%), from €3,087 to €6,180
- Financial income +€1,921
up €1,921 (+121%), from €1,593 to €3,514
- Other operating charges -€1,290
down €1,290 (-63.3%), from €2,037 to €747
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €174,996 | €442,245 | +€267,249 | +153% |
| Fixed assets | 21/28 | €121,829 | €354,641 | +€232,812 | +191% |
| Tangible fixed assets | 22/27 | €326 | €3,506 | +€3,180 | +975% |
| Plant, machinery and equipment | 23 | - | €1,956 | +€1,956 | |
| Furniture and vehicles | 24 | €326 | €1,550 | +€1,224 | +375% |
| Financial fixed assets | 28 | €121,503 | €351,135 | +€229,632 | +189% |
| Current assets | 29/58 | €53,167 | €87,604 | +€34,437 | +64.8% |
| Amounts receivable after more than one year | 29 | €52,570 | €77,124 | +€24,554 | +46.7% |
| Trade receivables | 290 | €52,570 | €77,124 | +€24,554 | +46.7% |
| Amounts receivable within one year | 40/41 | €460 | €480 | +€20 | +4.3% |
| Trade receivables | 40 | €460 | €480 | +€20 | +4.3% |
| Deferred charges and accrued income | 490/1 | €137 | €10,000 | +€9,863 | +7,205% |
| Total equity and liabilities | 10/49 | €174,996 | €442,245 | +€267,249 | +153% |
| Equity | 10/15 | €77,500 | €163,094 | +€85,594 | +110% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €74,500 | €160,094 | +€85,594 | +115% |
| Distributable reserves | 133 | €74,500 | €160,094 | +€85,594 | +115% |
| Amounts payable | 17/49 | €97,496 | €279,151 | +€181,655 | +186% |
| Amounts payable after more than one year | 17 | €41,437 | €145,837 | +€104,401 | +252% |
| Financial debts | 170/4 | €41,437 | €145,837 | +€104,401 | +252% |
| Amounts payable within one year | 42/48 | €56,060 | €85,313 | +€29,254 | +52.2% |
| Current portion of amounts payable after more than one year | 42 | €14,309 | €32,633 | +€18,324 | +128% |
| Financial debts | 43 | €7,918 | €8,120 | +€202 | +2.6% |
| Credit institutions | 430/8 | €7,918 | €8,120 | +€202 | +2.6% |
| Trade debts | 44 | €6,288 | €4,654 | -€1,634 | -26.0% |
| Suppliers | 440/4 | €6,288 | €4,654 | -€1,634 | -26.0% |
| Taxes, remuneration and social security | 45 | €27,545 | €39,907 | +€12,362 | +44.9% |
| Taxes | 450/3 | €27,545 | €39,907 | +€12,362 | +44.9% |
| Accrued charges and deferred income | 492/3 | - | €48,000 | +€48,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €165 | €469 | +€304 | +185% |
| Other operating charges | 640/8 | €2,037 | €747 | -€1,290 | -63.3% |
| Gross operating margin | 9900 | €41,128 | €121,502 | +€80,374 | +195% |
| Operating profit (loss) | 9901 | €38,926 | €120,286 | +€81,360 | +209% |
| Financial income | 75/76B | €1,593 | €3,514 | +€1,921 | +121% |
| Recurring financial income | 75 | €1,593 | €3,514 | +€1,921 | +121% |
| Financial charges | 65/66B | €3,087 | €6,180 | +€3,093 | +100% |
| Recurring financial charges | 65 | €3,087 | €6,180 | +€3,093 | +100% |
| Profit (loss) for the period before taxes | 9903 | €37,433 | €117,620 | +€80,188 | +214% |
| Income taxes | 67/77 | €10,639 | €32,026 | +€21,387 | +201% |
| Profit (loss) for the period | 9904 | €26,794 | €85,594 | +€58,801 | +219% |
| Profit (loss) for the period to be appropriated | 9905 | €26,794 | €85,594 | +€58,801 | +219% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.