BOONEN-HERMANNS: what changed
BOONEN-HERMANNS
Largest movements
- Tangible fixed assets +€9,494
up €9,494 (+42.0%), from €22,630 to €32,124
of which Furniture and vehicles: +€17,426
- Receivables within one year +€3,221
up €3,221 (+11.2%), from €28,814 to €32,035
of which Trade receivables: +€3,814
- Other debts +€62,635
up €62,635 (+685%), from €9,150 to €71,785
- Reserves -€32,796
down €32,796 (-34.2%), from €95,853 to €63,057
- Trade debts -€18,368
down €18,368 (-86.3%), from €21,288 to €2,921
- Debts after one year -€5,275
down €5,275 (-5.9%), from €88,759 to €83,484
- Current portion of long-term debt +€3,462
up €3,462 (+27.5%), from €12,583 to €16,045
- Gross operating margin +€30,533
up €30,533 (+159%), from €19,228 to €49,761
- Other operating charges -€18,034
down €18,034 (-94.8%), from €19,029 to €995
- Financial income +€11,850
up €11,850 (+1,104%), from €1,073 to €12,923
of which Non-recurring financial income: +€12,500
- Taxes +€5,448
up €5,448 (+927%), from €588 to €6,036
- Depreciation +€3,490
up €3,490 (+29.8%), from €11,705 to €15,195
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €290,631 | €300,168 | +€9,537 | +3.3% |
| Fixed assets | 21/28 | €22,630 | €32,124 | +€9,494 | +42.0% |
| Tangible fixed assets | 22/27 | €22,630 | €32,124 | +€9,494 | +42.0% |
| Land and buildings | 22 | €4,031 | €1,817 | -€2,215 | -54.9% |
| Plant, machinery and equipment | 23 | €15,677 | €9,961 | -€5,717 | -36.5% |
| Furniture and vehicles | 24 | €2,921 | €20,347 | +€17,426 | +597% |
| Current assets | 29/58 | €268,001 | €268,044 | +€43 | 0.0% |
| Stocks and contracts in progress | 3 | €192,888 | €192,888 | = | 0.0% |
| Stocks | 30/36 | €192,888 | €192,888 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €28,814 | €32,035 | +€3,221 | +11.2% |
| Trade receivables | 40 | €16,321 | €20,135 | +€3,814 | +23.4% |
| Other amounts receivable | 41 | €12,493 | €11,900 | -€593 | -4.7% |
| Cash at bank and in hand | 54/58 | €44,782 | €42,905 | -€1,877 | -4.2% |
| Deferred charges and accrued income | 490/1 | €1,516 | €216 | -€1,301 | -85.8% |
| Total equity and liabilities | 10/49 | €290,631 | €300,168 | +€9,537 | +3.3% |
| Equity | 10/15 | €157,860 | €125,064 | -€32,796 | -20.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €95,853 | €63,057 | -€32,796 | -34.2% |
| Distributable reserves | 133 | €95,853 | €63,057 | -€32,796 | -34.2% |
| Profit (loss) carried forward | 14 | €55,807 | €55,807 | = | 0.0% |
| Amounts payable | 17/49 | €132,770 | €175,104 | +€42,333 | +31.9% |
| Amounts payable after more than one year | 17 | €88,759 | €83,484 | -€5,275 | -5.9% |
| Financial debts | 170/4 | €88,759 | €83,484 | -€5,275 | -5.9% |
| Amounts payable within one year | 42/48 | €44,011 | €91,619 | +€47,608 | +108% |
| Current portion of amounts payable after more than one year | 42 | €12,583 | €16,045 | +€3,462 | +27.5% |
| Trade debts | 44 | €21,288 | €2,921 | -€18,368 | -86.3% |
| Suppliers | 440/4 | €21,288 | €2,921 | -€18,368 | -86.3% |
| Taxes, remuneration and social security | 45 | €990 | €869 | -€121 | -12.3% |
| Taxes | 450/3 | €990 | €869 | -€121 | -12.3% |
| Other amounts payable | 47/48 | €9,150 | €71,785 | +€62,635 | +685% |
| Remuneration, social security and pensions | 62 | €3,400 | €4,205 | +€805 | +23.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,705 | €15,195 | +€3,490 | +29.8% |
| Other operating charges | 640/8 | €19,029 | €995 | -€18,034 | -94.8% |
| Gross operating margin | 9900 | €19,228 | €49,761 | +€30,533 | +159% |
| Operating profit (loss) | 9901 | -€14,906 | €29,366 | +€44,272 | |
| Financial income | 75/76B | €1,073 | €12,923 | +€11,850 | +1,104% |
| Recurring financial income | 75 | €1,073 | €423 | -€650 | -60.6% |
| Non-recurring financial income | 76B | - | €12,500 | +€12,500 | |
| Financial charges | 65/66B | €2,809 | €5,580 | +€2,771 | +98.7% |
| Recurring financial charges | 65 | €2,809 | €4,398 | +€1,589 | +56.6% |
| Non-recurring financial charges | 66B | - | €1,182 | +€1,182 | |
| Profit (loss) for the period before taxes | 9903 | -€16,641 | €36,709 | +€53,350 | |
| Income taxes | 67/77 | €588 | €6,036 | +€5,448 | +927% |
| Profit (loss) for the period | 9904 | -€17,229 | €30,673 | +€47,902 | |
| Profit (loss) for the period to be appropriated | 9905 | -€17,229 | €30,673 | +€47,902 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.