Booq: 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.
Booq
Largest movements
- Tangible fixed assets +€24,780
up €24,780 (+797.5%), from €3,107 to €27,888
of which Furniture and vehicles: +€17,727
- Cash +€20,987
up €20,987 (+27.5%), from €76,226 to €97,213
mainly Other debts (+€36,783) and Net result for the year (+€36,778)
- Receivables within one year -€6,360
down €6,360 (-20.1%), from €31,667 to €25,307
of which Trade receivables: -€7,251
- Other debts +€36,783
new in 2025: €36,783
- Trade debts +€4,842
up €4,842 (+1931.1%), from €251 to €5,093
- Tax, wage and social debts -€2,144
down €2,144 (-17.3%), from €12,395 to €10,252
- Gross operating margin +€20,024
up €20,024 (+59.8%), from €33,512 to €53,535
- Taxes +€5,115
up €5,115 (+61.2%), from €8,363 to €13,478
- Depreciation -€4,890
down €4,890 (-66.5%), from €7,355 to €2,465
- Other operating charges -€598
down €598 (-48.4%), from €1,234 to €636
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.
Cash bridge derived
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 | €112,300 | €151,780 | +€39,481 | +35.2% |
| Fixed assets | 21/28 | €3,107 | €27,888 | +€24,780 | +797.5% |
| Tangible fixed assets | 22/27 | €3,107 | €27,888 | +€24,780 | +797.5% |
| Land and buildings | 22 | €277 | €7,330 | +€7,053 | +2544.6% |
| Furniture and vehicles | 24 | €2,830 | €20,557 | +€17,727 | +626.3% |
| Current assets | 29/58 | €109,192 | €123,892 | +€14,700 | +13.5% |
| Amounts receivable within one year | 40/41 | €31,667 | €25,307 | -€6,360 | -20.1% |
| Trade receivables | 40 | €26,355 | €19,104 | -€7,251 | -27.5% |
| Other amounts receivable | 41 | €5,313 | €6,203 | +€890 | +16.8% |
| Cash at bank and in hand | 54/58 | €76,226 | €97,213 | +€20,987 | +27.5% |
| Deferred charges and accrued income | 490/1 | €1,299 | €1,372 | +€74 | +5.7% |
| Total equity and liabilities | 10/49 | €112,300 | €151,780 | +€39,481 | +35.2% |
| Equity | 10/15 | €99,653 | €99,653 | = | 0.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €94,653 | €94,653 | = | 0.0% |
| Distributable reserves | 133 | €94,653 | €94,653 | = | 0.0% |
| Amounts payable | 17/49 | €12,646 | €52,127 | +€39,481 | +312.2% |
| Amounts payable within one year | 42/48 | €12,646 | €52,127 | +€39,481 | +312.2% |
| Trade debts | 44 | €251 | €5,093 | +€4,842 | +1931.1% |
| Suppliers | 440/4 | €251 | €5,093 | +€4,842 | +1931.1% |
| Taxes, remuneration and social security | 45 | €12,395 | €10,252 | -€2,144 | -17.3% |
| Taxes | 450/3 | €12,395 | €10,252 | -€2,144 | -17.3% |
| Other amounts payable | 47/48 | - | €36,783 | +€36,783 | |
| Remuneration, social security and pensions | 62 | - | €438 | +€438 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,355 | €2,465 | -€4,890 | -66.5% |
| Other operating charges | 640/8 | €1,234 | €636 | -€598 | -48.4% |
| Gross operating margin | 9900 | €33,512 | €53,535 | +€20,024 | +59.8% |
| Operating profit (loss) | 9901 | €24,922 | €49,996 | +€25,074 | +100.6% |
| Financial income | 75/76B | - | €490 | +€490 | |
| Recurring financial income | 75 | - | €490 | +€490 | |
| Financial charges | 65/66B | €63 | €231 | +€168 | +267.6% |
| Recurring financial charges | 65 | €63 | €231 | +€168 | +267.6% |
| Profit (loss) for the period before taxes | 9903 | €24,859 | €50,255 | +€25,396 | +102.2% |
| Income taxes | 67/77 | €8,363 | €13,478 | +€5,115 | +61.2% |
| Profit (loss) for the period | 9904 | €16,496 | €36,778 | +€20,281 | +122.9% |
| Profit (loss) for the period to be appropriated | 9905 | €16,496 | €36,778 | +€20,281 | +122.9% |
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 12 October 2026 via checked.be.