BOOPARTS: 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.
BOOPARTS
Largest movements
- Stocks and contracts +€67,779
up €67,779 (+428%), from €15,845 to €83,625
- Receivables within one year +€31,884
up €31,884 (+943%), from €3,382 to €35,266
of which Other amounts receivable: +€30,699
- Cash +€7,565
up €7,565 (+424%), from €1,786 to €9,351
- Tangible fixed assets +€3,279
new in 2025: €3,279
- Debts after one year +€50,000
new in 2025: €50,000
- Other debts +€43,041
up €43,041 (+331%), from €13,000 to €56,041
- Tax, wage and social debts +€12,358
up €12,358 (+3,152%), from €392 to €12,750
- Profit (loss) carried forward +€5,229
up €5,229 (+176%), from €2,976 to €8,206
- Gross operating margin +€3,344
up €3,344 (+81.3%), from €4,114 to €7,458
- Taxes +€570
up €570 (+145%), from €392 to €962
- Financial charges +€266
up €266 (+111%), from €241 to €507
of which Financial charges: +€403
- Depreciation +€142
new in 2025: €142
- Other operating charges +€105
up €105 (+20.6%), from €513 to €618
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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €21,325 | €131,521 | +€110,196 | +517% |
| Fixed assets | 21/28 | - | €3,279 | +€3,279 | |
| Tangible fixed assets | 22/27 | - | €3,279 | +€3,279 | |
| Plant, machinery and equipment | 23 | - | €3,279 | +€3,279 | |
| Current assets | 29/58 | €21,325 | €128,242 | +€106,917 | +501% |
| Stocks and contracts in progress | 3 | €15,845 | €83,625 | +€67,779 | +428% |
| Stocks | 30/36 | €15,845 | €83,625 | +€67,779 | +428% |
| Amounts receivable within one year | 40/41 | €3,382 | €35,266 | +€31,884 | +943% |
| Trade receivables | 40 | €1,044 | €2,229 | +€1,185 | +113% |
| Other amounts receivable | 41 | €2,338 | €33,037 | +€30,699 | +1,313% |
| Cash at bank and in hand | 54/58 | €1,786 | €9,351 | +€7,565 | +424% |
| Deferred charges and accrued income | 490/1 | €312 | €0 | -€312 | -100% |
| Total equity and liabilities | 10/49 | €21,325 | €131,521 | +€110,196 | +517% |
| Equity | 10/15 | €4,976 | €10,206 | +€5,229 | +105% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,976 | €8,206 | +€5,229 | +176% |
| Amounts payable | 17/49 | €16,348 | €121,315 | +€104,966 | +642% |
| Amounts payable after more than one year | 17 | - | €50,000 | +€50,000 | |
| Financial debts | 170/4 | - | €50,000 | +€50,000 | |
| Amounts payable within one year | 42/48 | €15,961 | €71,315 | +€55,354 | +347% |
| Trade debts | 44 | €2,569 | €2,524 | -€45 | -1.7% |
| Suppliers | 440/4 | €2,569 | €2,524 | -€45 | -1.7% |
| Taxes, remuneration and social security | 45 | €392 | €12,750 | +€12,358 | +3,152% |
| Taxes | 450/3 | €392 | €12,750 | +€12,358 | +3,152% |
| Other amounts payable | 47/48 | €13,000 | €56,041 | +€43,041 | +331% |
| Accrued charges and deferred income | 492/3 | €387 | €0 | -€387 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €142 | +€142 | |
| Other operating charges | 640/8 | €513 | €618 | +€105 | +20.6% |
| Gross operating margin | 9900 | €4,114 | €7,458 | +€3,344 | +81.3% |
| Operating profit (loss) | 9901 | €3,602 | €6,698 | +€3,097 | +86.0% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €241 | €507 | +€266 | +111% |
| Recurring financial charges | 65 | €104 | €507 | +€403 | +389% |
| Non-recurring financial charges | 66B | €137 | - | -€137 | |
| Profit (loss) for the period before taxes | 9903 | €3,361 | €6,192 | +€2,831 | +84.2% |
| Income taxes | 67/77 | €392 | €962 | +€570 | +145% |
| Profit (loss) for the period | 9904 | €2,969 | €5,229 | +€2,260 | +76.1% |
| Profit (loss) for the period to be appropriated | 9905 | €2,969 | €5,229 | +€2,260 | +76.1% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.