Boonen Herenmode: 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 Herenmode
Largest movements
- Stocks and contracts -€29,298
down €29,298 (-26.2%), from €111,953 to €82,655
- Cash +€2,995
up €2,995 (+15.0%), from €19,991 to €22,986
mainly Stocks and contracts (+€29,298) and Net result for the year (+€6,443)
- Current investments +€2,754
up €2,754 (+4.6%), from €60,267 to €63,021
- Debts after one year -€30,000
down €30,000 (-100%), from €30,000 to €0
- Reserves +€6,443
up €6,443 (+4.7%), from €138,364 to €144,808
- Tax, wage and social debts -€2,818
down €2,818 (-20.8%), from €13,580 to €10,762
- Gross operating margin -€11,500
down €11,500 (-51.3%), from €22,436 to €10,936
- Depreciation -€7,018
down €7,018 (-86.7%), from €8,091 to €1,072
- Financial income -€2,476
down €2,476 (-40.7%), from €6,081 to €3,605
- Taxes -€2,209
down €2,209 (-39.8%), from €5,550 to €3,341
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €203,753 | €177,911 | -€25,842 | -12.7% |
| Fixed assets | 21/28 | €1,072 | €0 | -€1,072 | -100% |
| Tangible fixed assets | 22/27 | €1,072 | €0 | -€1,072 | -100% |
| Furniture and vehicles | 24 | €1,072 | €0 | -€1,072 | -100% |
| Current assets | 29/58 | €202,680 | €177,911 | -€24,770 | -12.2% |
| Stocks and contracts in progress | 3 | €111,953 | €82,655 | -€29,298 | -26.2% |
| Stocks | 30/36 | €111,953 | €82,655 | -€29,298 | -26.2% |
| Amounts receivable within one year | 40/41 | €6,954 | €5,131 | -€1,823 | -26.2% |
| Trade receivables | 40 | €924 | €3,472 | +€2,548 | +276% |
| Other amounts receivable | 41 | €6,030 | €1,659 | -€4,371 | -72.5% |
| Current investments | 50/53 | €60,267 | €63,021 | +€2,754 | +4.6% |
| Cash at bank and in hand | 54/58 | €19,991 | €22,986 | +€2,995 | +15.0% |
| Deferred charges and accrued income | 490/1 | €3,515 | €4,117 | +€602 | +17.1% |
| Total equity and liabilities | 10/49 | €203,753 | €177,911 | -€25,842 | -12.7% |
| Equity | 10/15 | €150,764 | €157,208 | +€6,443 | +4.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €138,364 | €144,808 | +€6,443 | +4.7% |
| Distributable reserves | 133 | €138,364 | €144,808 | +€6,443 | +4.7% |
| Amounts payable | 17/49 | €52,988 | €20,703 | -€32,286 | -60.9% |
| Amounts payable after more than one year | 17 | €30,000 | €0 | -€30,000 | -100% |
| Financial debts | 170/4 | €30,000 | €0 | -€30,000 | -100% |
| Amounts payable within one year | 42/48 | €22,988 | €20,703 | -€2,286 | -9.9% |
| Trade debts | 44 | €9,408 | €9,830 | +€422 | +4.5% |
| Suppliers | 440/4 | €9,408 | €9,830 | +€422 | +4.5% |
| Taxes, remuneration and social security | 45 | €13,580 | €10,762 | -€2,818 | -20.8% |
| Taxes | 450/3 | €13,580 | €10,762 | -€2,818 | -20.8% |
| Other amounts payable | 47/48 | - | €111 | +€111 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,091 | €1,072 | -€7,018 | -86.7% |
| Other operating charges | 640/8 | €1,208 | €1,263 | +€54 | +4.5% |
| Gross operating margin | 9900 | €22,436 | €10,936 | -€11,500 | -51.3% |
| Operating profit (loss) | 9901 | €13,137 | €8,601 | -€4,536 | -34.5% |
| Financial income | 75/76B | €6,081 | €3,605 | -€2,476 | -40.7% |
| Recurring financial income | 75 | €6,081 | €3,605 | -€2,476 | -40.7% |
| Financial charges | 65/66B | €2,213 | €2,422 | +€209 | +9.4% |
| Recurring financial charges | 65 | €2,213 | €2,422 | +€209 | +9.4% |
| Profit (loss) for the period before taxes | 9903 | €17,005 | €9,784 | -€7,221 | -42.5% |
| Income taxes | 67/77 | €5,550 | €3,341 | -€2,209 | -39.8% |
| Profit (loss) for the period | 9904 | €11,455 | €6,443 | -€5,012 | -43.8% |
| Profit (loss) for the period to be appropriated | 9905 | €11,455 | €6,443 | -€5,012 | -43.8% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.