Booy: 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.
Booy
Largest movements
- Current investments -€500,000
down €500,000 (-100%), from €500,000 to €0
- Cash +€34,170
up €34,170 (+171%), from €19,961 to €54,131
mainly Current investments (+€500,000) and Net result for the year (+€199,722)
- Reserves -€394,992
down €394,992 (-22.6%), from €1.7m to €1.4m
- Current portion of long-term debt -€50,174
down €50,174 (-100%), from €50,174 to €0
- Other debts -€36,484
down €36,484 (-13.4%), from €271,743 to €235,259
- Financial income -€58,329
down €58,329 (-24.8%), from €235,299 to €176,970
- Taxes -€9,480
down €9,480 (-19.2%), from €49,286 to €39,806
- Gross operating margin -€7,237
down €7,237 (-9.3%), from €78,101 to €70,864
- Financial charges -€5,694
down €5,694 (-45.4%), from €12,530 to €6,836
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 | €2,137,603 | €1,655,777 | -€481,826 | -22.5% |
| Fixed assets | 21/28 | €1,348,200 | €1,348,200 | = | 0.0% |
| Financial fixed assets | 28 | €1,348,200 | €1,348,200 | = | 0.0% |
| Current assets | 29/58 | €789,403 | €307,577 | -€481,826 | -61.0% |
| Amounts receivable within one year | 40/41 | €268,856 | €253,333 | -€15,522 | -5.8% |
| Other amounts receivable | 41 | €268,856 | €253,333 | -€15,522 | -5.8% |
| Current investments | 50/53 | €500,000 | €0 | -€500,000 | -100% |
| Cash at bank and in hand | 54/58 | €19,961 | €54,131 | +€34,170 | +171% |
| Deferred charges and accrued income | 490/1 | €587 | €113 | -€473 | -80.7% |
| Total equity and liabilities | 10/49 | €2,137,603 | €1,655,777 | -€481,826 | -22.5% |
| Equity | 10/15 | €1,767,894 | €1,372,902 | -€394,992 | -22.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,749,294 | €1,354,302 | -€394,992 | -22.6% |
| Distributable reserves | 133 | €1,749,294 | €1,354,302 | -€394,992 | -22.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €369,710 | €282,875 | -€86,834 | -23.5% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €369,710 | €282,875 | -€86,834 | -23.5% |
| Current portion of amounts payable after more than one year | 42 | €50,174 | €0 | -€50,174 | -100% |
| Trade debts | 44 | €126 | €0 | -€126 | -100% |
| Suppliers | 440/4 | €126 | €0 | -€126 | -100% |
| Taxes, remuneration and social security | 45 | €47,666 | €47,616 | -€50 | -0.1% |
| Taxes | 450/3 | €47,666 | €47,616 | -€50 | -0.1% |
| Other amounts payable | 47/48 | €271,743 | €235,259 | -€36,484 | -13.4% |
| Other operating charges | 640/8 | €1,157 | €1,470 | +€312 | +27.0% |
| Gross operating margin | 9900 | €78,101 | €70,864 | -€7,237 | -9.3% |
| Operating profit (loss) | 9901 | €76,944 | €69,394 | -€7,549 | -9.8% |
| Financial income | 75/76B | €235,299 | €176,970 | -€58,329 | -24.8% |
| Recurring financial income | 75 | €235,299 | €176,970 | -€58,329 | -24.8% |
| Financial charges | 65/66B | €12,530 | €6,836 | -€5,694 | -45.4% |
| Recurring financial charges | 65 | €12,530 | €6,836 | -€5,694 | -45.4% |
| Profit (loss) for the period before taxes | 9903 | €299,712 | €239,528 | -€60,184 | -20.1% |
| Income taxes | 67/77 | €49,286 | €39,806 | -€9,480 | -19.2% |
| Profit (loss) for the period | 9904 | €250,426 | €199,722 | -€50,704 | -20.2% |
| Profit (loss) for the period to be appropriated | 9905 | €250,426 | €199,722 | -€50,704 | -20.2% |
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 24 October 2026 via checked.be.