BOONS & CO: 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 & CO
Largest movements
- Stocks and contracts +€118,166
up €118,166 (+28.7%), from €411,968 to €530,134
- Receivables within one year -€52,157
down €52,157 (-28.8%), from €180,988 to €128,831
of which Other amounts receivable: -€30,248
- Cash -€49,588
down €49,588 (-30.7%), from €161,472 to €111,884
mainly Contributions, distributions and other (-€171,338) and Stocks and contracts (-€118,166)
- Tangible fixed assets +€33,130
up €33,130 (+28.3%), from €116,922 to €150,052
of which Other tangible fixed assets: +€20,530
- Other debts +€92,124
up €92,124 (+116%), from €79,214 to €171,338
- Debts after one year -€72,078
down €72,078 (-68.1%), from €105,911 to €33,832
- Reserves +€19,289
up €19,289 (+5.3%), from €365,713 to €385,001
- Gross operating margin +€79,838
up €79,838 (+22.6%), from €352,486 to €432,324
- Other operating charges -€12,396
down €12,396 (-66.2%), from €18,736 to €6,340
- Depreciation +€10,739
up €10,739 (+51.4%), from €20,901 to €31,640
- Staff costs +€7,856
up €7,856 (+4.3%), from €184,730 to €192,586
- Taxes -€4,765
down €4,765 (-34.8%), from €13,709 to €8,944
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 | €877,124 | €925,448 | +€48,324 | +5.5% |
| Fixed assets | 21/28 | €116,922 | €150,052 | +€33,130 | +28.3% |
| Tangible fixed assets | 22/27 | €116,922 | €150,052 | +€33,130 | +28.3% |
| Land and buildings | 22 | - | €10,538 | +€10,538 | |
| Plant, machinery and equipment | 23 | €18,123 | €15,809 | -€2,314 | -12.8% |
| Furniture and vehicles | 24 | €74,053 | €78,429 | +€4,376 | +5.9% |
| Other tangible fixed assets | 26 | €24,747 | €45,276 | +€20,530 | +83.0% |
| Current assets | 29/58 | €760,202 | €775,396 | +€15,194 | +2.0% |
| Stocks and contracts in progress | 3 | €411,968 | €530,134 | +€118,166 | +28.7% |
| Stocks | 30/36 | €411,968 | €530,134 | +€118,166 | +28.7% |
| Amounts receivable within one year | 40/41 | €180,988 | €128,831 | -€52,157 | -28.8% |
| Trade receivables | 40 | €116,638 | €94,729 | -€21,909 | -18.8% |
| Other amounts receivable | 41 | €64,350 | €34,102 | -€30,248 | -47.0% |
| Cash at bank and in hand | 54/58 | €161,472 | €111,884 | -€49,588 | -30.7% |
| Deferred charges and accrued income | 490/1 | €5,774 | €4,547 | -€1,227 | -21.3% |
| Total equity and liabilities | 10/49 | €877,124 | €925,448 | +€48,324 | +5.5% |
| Equity | 10/15 | €426,731 | €446,020 | +€19,289 | +4.5% |
| Contributions | 10/11 | €44,621 | €44,621 | = | 0.0% |
| Reserves | 13 | €365,713 | €385,001 | +€19,289 | +5.3% |
| Distributable reserves | 133 | €365,713 | €385,001 | +€19,289 | +5.3% |
| Profit (loss) carried forward | 14 | €16,397 | €16,397 | = | 0.0% |
| Amounts payable | 17/49 | €450,393 | €479,429 | +€29,035 | +6.4% |
| Amounts payable after more than one year | 17 | €105,911 | €33,832 | -€72,078 | -68.1% |
| Financial debts | 170/4 | €105,911 | €33,832 | -€72,078 | -68.1% |
| Amounts payable within one year | 42/48 | €344,370 | €445,500 | +€101,130 | +29.4% |
| Current portion of amounts payable after more than one year | 42 | €72,361 | €72,078 | -€283 | -0.4% |
| Trade debts | 44 | €169,790 | €175,496 | +€5,706 | +3.4% |
| Suppliers | 440/4 | €169,790 | €175,496 | +€5,706 | +3.4% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €23,006 | €26,587 | +€3,582 | +15.6% |
| Taxes | 450/3 | €9,288 | €9,922 | +€634 | +6.8% |
| Remuneration and social security | 454/9 | €13,718 | €16,665 | +€2,947 | +21.5% |
| Other amounts payable | 47/48 | €79,214 | €171,338 | +€92,124 | +116% |
| Accrued charges and deferred income | 492/3 | €113 | €96 | -€16 | -14.5% |
| Remuneration, social security and pensions | 62 | €184,730 | €192,586 | +€7,856 | +4.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,901 | €31,640 | +€10,739 | +51.4% |
| Other operating charges | 640/8 | €18,736 | €6,340 | -€12,396 | -66.2% |
| Non-recurring operating charges | 66A | €506 | €0 | -€506 | -100% |
| Gross operating margin | 9900 | €352,486 | €432,324 | +€79,838 | +22.6% |
| Operating profit (loss) | 9901 | €127,613 | €201,758 | +€74,145 | +58.1% |
| Financial income | 75/76B | €2,864 | €1,855 | -€1,009 | -35.2% |
| Recurring financial income | 75 | €2,864 | €1,855 | -€1,009 | -35.2% |
| Financial charges | 65/66B | €3,397 | €4,043 | +€645 | +19.0% |
| Recurring financial charges | 65 | €3,397 | €4,043 | +€645 | +19.0% |
| Profit (loss) for the period before taxes | 9903 | €127,080 | €199,571 | +€72,491 | +57.0% |
| Income taxes | 67/77 | €13,709 | €8,944 | -€4,765 | -34.8% |
| Profit (loss) for the period | 9904 | €113,371 | €190,627 | +€77,256 | +68.1% |
| Profit (loss) for the period to be appropriated | 9905 | €113,371 | €190,627 | +€77,256 | +68.1% |
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 19 October 2026 via checked.be.