BOONEN INDUSTRIES & SERVICES: 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 INDUSTRIES & SERVICES
Largest movements
- Tangible fixed assets +€46,726
up €46,726 (+33.5%), from €139,453 to €186,178
of which Furniture and vehicles: +€80,280
- Cash +€30,921
up €30,921 (+16.6%), from €186,648 to €217,569
mainly Net result for the year (+€88,094) and Depreciation (+€53,048)
- Stocks and contracts +€13,671
up €13,671 (+5.6%), from €246,079 to €259,750
- Receivables within one year +€8,725
up €8,725 (+17.9%), from €48,701 to €57,425
of which Other amounts receivable: +€7,020
- Deferred charges and accrued income +€8,179
up €8,179 (+1,287%), from €635 to €8,814
- Profit (loss) carried forward +€88,094
up €88,094 (+10.1%), from -€869,742 to -€781,648
- Debts after one year +€9,032
up €9,032 (+0.8%), from €1.1m to €1.1m
- Trade debts +€7,937
up €7,937 (+59.0%), from €13,449 to €21,386
- Current portion of long-term debt +€7,798
up €7,798 (+31.6%), from €24,645 to €32,443
- Gross operating margin +€35,119
up €35,119 (+9.5%), from €369,140 to €404,259
- Depreciation +€13,548
up €13,548 (+34.3%), from €39,500 to €53,048
- Staff costs -€12,714
down €12,714 (-4.8%), from €262,996 to €250,282
- Financial charges -€5,774
down €5,774 (-29.8%), from €19,346 to €13,572
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 | €626,516 | €734,738 | +€108,221 | +17.3% |
| Fixed assets | 21/28 | €144,453 | €191,178 | +€46,726 | +32.3% |
| Tangible fixed assets | 22/27 | €139,453 | €186,178 | +€46,726 | +33.5% |
| Plant, machinery and equipment | 23 | €109,896 | €80,627 | -€29,269 | -26.6% |
| Furniture and vehicles | 24 | €8,911 | €89,191 | +€80,280 | +901% |
| Other tangible fixed assets | 26 | €20,646 | €16,361 | -€4,285 | -20.8% |
| Financial fixed assets | 28 | €5,000 | €5,000 | = | 0.0% |
| Current assets | 29/58 | €482,064 | €543,559 | +€61,495 | +12.8% |
| Stocks and contracts in progress | 3 | €246,079 | €259,750 | +€13,671 | +5.6% |
| Stocks | 30/36 | €246,079 | €259,750 | +€13,671 | +5.6% |
| Amounts receivable within one year | 40/41 | €48,701 | €57,425 | +€8,725 | +17.9% |
| Trade receivables | 40 | €48,127 | €49,832 | +€1,705 | +3.5% |
| Other amounts receivable | 41 | €574 | €7,593 | +€7,020 | +1,224% |
| Cash at bank and in hand | 54/58 | €186,648 | €217,569 | +€30,921 | +16.6% |
| Deferred charges and accrued income | 490/1 | €635 | €8,814 | +€8,179 | +1,287% |
| Total equity and liabilities | 10/49 | €626,516 | €734,738 | +€108,221 | +17.3% |
| Equity | 10/15 | -€797,100 | -€709,006 | +€88,094 | +11.1% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €10,642 | €10,642 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Legal reserve | 130 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €8,783 | €8,783 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€869,742 | -€781,648 | +€88,094 | +10.1% |
| Amounts payable | 17/49 | €1,423,616 | €1,443,743 | +€20,127 | +1.4% |
| Amounts payable after more than one year | 17 | €1,085,284 | €1,094,316 | +€9,032 | +0.8% |
| Financial debts | 170/4 | €1,085,284 | €1,094,316 | +€9,032 | +0.8% |
| Amounts payable within one year | 42/48 | €338,141 | €349,427 | +€11,286 | +3.3% |
| Current portion of amounts payable after more than one year | 42 | €24,645 | €32,443 | +€7,798 | +31.6% |
| Trade debts | 44 | €13,449 | €21,386 | +€7,937 | +59.0% |
| Suppliers | 440/4 | €13,449 | €21,386 | +€7,937 | +59.0% |
| Taxes, remuneration and social security | 45 | €33,909 | €29,544 | -€4,365 | -12.9% |
| Taxes | 450/3 | €2,315 | - | -€2,315 | |
| Remuneration and social security | 454/9 | €31,594 | €29,544 | -€2,050 | -6.5% |
| Other amounts payable | 47/48 | €266,138 | €266,054 | -€84 | 0.0% |
| Accrued charges and deferred income | 492/3 | €191 | - | -€191 | |
| Remuneration, social security and pensions | 62 | €262,996 | €250,282 | -€12,714 | -4.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,500 | €53,048 | +€13,548 | +34.3% |
| Other operating charges | 640/8 | €2,156 | €2,313 | +€157 | +7.3% |
| Non-recurring operating charges | 66A | €2,751 | €2,698 | -€53 | -1.9% |
| Gross operating margin | 9900 | €369,140 | €404,259 | +€35,119 | +9.5% |
| Operating profit (loss) | 9901 | €61,738 | €95,918 | +€34,180 | +55.4% |
| Financial income | 75/76B | €7,524 | €5,748 | -€1,776 | -23.6% |
| Recurring financial income | 75 | €7,524 | €5,748 | -€1,776 | -23.6% |
| Financial charges | 65/66B | €19,346 | €13,572 | -€5,774 | -29.8% |
| Recurring financial charges | 65 | €19,346 | €13,572 | -€5,774 | -29.8% |
| Profit (loss) for the period before taxes | 9903 | €49,916 | €88,094 | +€38,179 | +76.5% |
| Profit (loss) for the period | 9904 | €49,916 | €88,094 | +€38,179 | +76.5% |
| Profit (loss) for the period to be appropriated | 9905 | €49,916 | €88,094 | +€38,179 | +76.5% |
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 25 October 2026 via checked.be.