BOONES BLIJK: 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.
BOONES BLIJK
Largest movements
- Current investments -€4.2m
down €4.2m (-100%), from €4.2m to €0
- Financial fixed assets +€790,081
new in 2025: €790,081
- Cash -€231,855
down €231,855 (-77.9%), from €297,701 to €65,846
mainly Other debts (-€3.7m) and Investment in fixed assets (net) (-€800,684)
- Tangible fixed assets -€71,474
down €71,474 (-7.1%), from €1.0m to €935,145
of which Land and buildings: -€79,770
- Other debts -€3.7m
down €3.7m (-100.0%), from €3.7m to €148
- Profit (loss) carried forward -€61,318
down €61,318 (-11.6%), from €526,774 to €465,455
- Financial income -€531,697
down €531,697 (-90.7%), from €585,920 to €54,223
- Taxes -€126,064
down €126,064 (-100%), from €126,064 to €0
- Gross operating margin +€15,425
up €15,425 (+44.7%), from -€34,476 to -€19,050
- Financial charges +€9,624
new in 2025: €9,624
- Depreciation +€3,768
up €3,768 (+4.8%), from €78,309 to €82,077
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 | €5,585,479 | €1,809,161 | -€3.8m | -67.6% |
| Fixed assets | 21/28 | €1,006,619 | €1,725,226 | +€718,607 | +71.4% |
| Tangible fixed assets | 22/27 | €1,006,619 | €935,145 | -€71,474 | -7.1% |
| Land and buildings | 22 | €991,143 | €911,373 | -€79,770 | -8.0% |
| Plant, machinery and equipment | 23 | €15,476 | €23,772 | +€8,296 | +53.6% |
| Financial fixed assets | 28 | - | €790,081 | +€790,081 | |
| Current assets | 29/58 | €4,578,860 | €83,935 | -€4.5m | -98.2% |
| Amounts receivable within one year | 40/41 | €31,409 | €16,267 | -€15,142 | -48.2% |
| Other amounts receivable | 41 | €31,409 | €16,267 | -€15,142 | -48.2% |
| Current investments | 50/53 | €4,247,979 | €0 | -€4.2m | -100% |
| Cash at bank and in hand | 54/58 | €297,701 | €65,846 | -€231,855 | -77.9% |
| Deferred charges and accrued income | 490/1 | €1,772 | €1,823 | +€51 | +2.9% |
| Total equity and liabilities | 10/49 | €5,585,479 | €1,809,161 | -€3.8m | -67.6% |
| Equity | 10/15 | €1,870,331 | €1,809,013 | -€61,318 | -3.3% |
| Contributions | 10/11 | €884,902 | €884,902 | = | 0.0% |
| Capital | 10 | €872,462 | €872,462 | = | 0.0% |
| Issued capital | 100 | €872,462 | €872,462 | = | 0.0% |
| Contributions outside capital | 11 | €12,440 | €12,440 | = | 0.0% |
| Share premium | 1100/10 | €12,440 | €12,440 | = | 0.0% |
| Reserves | 13 | €458,656 | €458,656 | = | 0.0% |
| Non-distributable reserves | 130/1 | €458,656 | €458,656 | = | 0.0% |
| Legal reserve | 130 | €458,656 | €458,656 | = | 0.0% |
| Profit (loss) carried forward | 14 | €526,774 | €465,455 | -€61,318 | -11.6% |
| Amounts payable | 17/49 | €3,715,148 | €148 | -€3.7m | -100.0% |
| Amounts payable within one year | 42/48 | €3,715,148 | €148 | -€3.7m | -100.0% |
| Taxes, remuneration and social security | 45 | €901 | €0 | -€901 | -100% |
| Taxes | 450/3 | €901 | €0 | -€901 | -100% |
| Other amounts payable | 47/48 | €3,714,247 | €148 | -€3.7m | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €78,309 | €82,077 | +€3,768 | +4.8% |
| Other operating charges | 640/8 | €4,911 | €4,790 | -€121 | -2.5% |
| Gross operating margin | 9900 | -€34,476 | -€19,050 | +€15,425 | +44.7% |
| Operating profit (loss) | 9901 | -€117,695 | -€105,917 | +€11,778 | +10.0% |
| Financial income | 75/76B | €585,920 | €54,223 | -€531,697 | -90.7% |
| Recurring financial income | 75 | €585,920 | €54,223 | -€531,697 | -90.7% |
| Financial charges | 65/66B | - | €9,624 | +€9,624 | |
| Recurring financial charges | 65 | - | €9,624 | +€9,624 | |
| Profit (loss) for the period before taxes | 9903 | €468,225 | -€61,318 | -€529,543 | |
| Income taxes | 67/77 | €126,064 | €0 | -€126,064 | -100% |
| Profit (loss) for the period | 9904 | €342,161 | -€61,318 | -€403,480 | |
| Profit (loss) for the period to be appropriated | 9905 | €342,161 | -€61,318 | -€403,480 |
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 17 October 2026 via checked.be.