Boons Bockx: 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.
Boons Bockx
Largest movements
- Tangible fixed assets -€56,939
down €56,939 (-17.0%), from €335,106 to €278,167
of which Furniture and vehicles: -€44,498
- Receivables after one year -€20,000
down €20,000 (-28.6%), from €70,000 to €50,000
- Cash -€13,110
down €13,110 (-17.6%), from €74,586 to €61,477
mainly Debts after one year (-€57,073) and Current investments (-€12,000)
- Current investments +€12,000
up €12,000 (+27.3%), from €44,000 to €56,000
- Debts after one year -€57,073
down €57,073 (-23.1%), from €246,551 to €189,478
- Tax, wage and social debts -€7,840
down €7,840 (-15.1%), from €52,015 to €44,175
of which Remuneration and social security: -€8,641
- Staff costs -€57,098
down €57,098 (-10.4%), from €549,250 to €492,151
- Gross operating margin -€8,263
down €8,263 (-1.5%), from €564,343 to €556,080
- Depreciation -€6,865
down €6,865 (-10.8%), from €63,804 to €56,939
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 | €667,561 | €587,870 | -€79,692 | -11.9% |
| Fixed assets | 21/28 | €335,106 | €278,167 | -€56,939 | -17.0% |
| Tangible fixed assets | 22/27 | €335,106 | €278,167 | -€56,939 | -17.0% |
| Land and buildings | 22 | €214,646 | €204,946 | -€9,700 | -4.5% |
| Plant, machinery and equipment | 23 | €6,637 | €3,897 | -€2,740 | -41.3% |
| Furniture and vehicles | 24 | €113,823 | €69,325 | -€44,498 | -39.1% |
| Current assets | 29/58 | €332,455 | €309,703 | -€22,753 | -6.8% |
| Amounts receivable after more than one year | 29 | €70,000 | €50,000 | -€20,000 | -28.6% |
| Other amounts receivable | 291 | €70,000 | €50,000 | -€20,000 | -28.6% |
| Amounts receivable within one year | 40/41 | €131,820 | €129,420 | -€2,401 | -1.8% |
| Trade receivables | 40 | €122,114 | €128,692 | +€6,577 | +5.4% |
| Other amounts receivable | 41 | €9,706 | €728 | -€8,978 | -92.5% |
| Current investments | 50/53 | €44,000 | €56,000 | +€12,000 | +27.3% |
| Cash at bank and in hand | 54/58 | €74,586 | €61,477 | -€13,110 | -17.6% |
| Deferred charges and accrued income | 490/1 | €12,048 | €12,806 | +€757 | +6.3% |
| Total equity and liabilities | 10/49 | €667,561 | €587,870 | -€79,692 | -11.9% |
| Equity | 10/15 | €293,875 | €291,562 | -€2,313 | -0.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €273,875 | €271,562 | -€2,313 | -0.8% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €271,875 | €269,562 | -€2,313 | -0.9% |
| Amounts payable | 17/49 | €373,686 | €296,307 | -€77,379 | -20.7% |
| Amounts payable after more than one year | 17 | €246,551 | €189,478 | -€57,073 | -23.1% |
| Financial debts | 170/4 | €246,551 | €189,478 | -€57,073 | -23.1% |
| Amounts payable within one year | 42/48 | €127,135 | €106,829 | -€20,306 | -16.0% |
| Current portion of amounts payable after more than one year | 42 | €62,135 | €57,073 | -€5,062 | -8.1% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €11,095 | €5,198 | -€5,897 | -53.2% |
| Suppliers | 440/4 | €11,095 | €5,198 | -€5,897 | -53.2% |
| Advances received on contracts in progress | 46 | - | €325 | +€325 | |
| Taxes, remuneration and social security | 45 | €52,015 | €44,175 | -€7,840 | -15.1% |
| Taxes | 450/3 | €2,140 | €2,941 | +€801 | +37.4% |
| Remuneration and social security | 454/9 | €49,875 | €41,234 | -€8,641 | -17.3% |
| Other amounts payable | 47/48 | €1,890 | €59 | -€1,831 | -96.9% |
| Remuneration, social security and pensions | 62 | €549,250 | €492,151 | -€57,098 | -10.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €63,804 | €56,939 | -€6,865 | -10.8% |
| Other operating charges | 640/8 | €8,271 | €5,651 | -€2,620 | -31.7% |
| Gross operating margin | 9900 | €564,343 | €556,080 | -€8,263 | -1.5% |
| Operating profit (loss) | 9901 | -€56,982 | €1,338 | +€58,320 | |
| Financial income | 75/76B | €1,854 | €5,101 | +€3,247 | +175% |
| Recurring financial income | 75 | €1,854 | €5,101 | +€3,247 | +175% |
| Financial charges | 65/66B | €9,872 | €8,405 | -€1,467 | -14.9% |
| Recurring financial charges | 65 | €9,872 | €8,405 | -€1,467 | -14.9% |
| Profit (loss) for the period before taxes | 9903 | -€65,000 | -€1,966 | +€63,035 | +97.0% |
| Income taxes | 67/77 | €412 | €347 | -€66 | -15.9% |
| Profit (loss) for the period | 9904 | -€65,413 | -€2,313 | +€63,100 | +96.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€65,413 | -€2,313 | +€63,100 | +96.5% |
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 1 November 2026 via checked.be.