Booya: what changed
Two fiscal 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.
Booya
Largest movements
- Current investments -€19,851
down €19,851 (-15.9%), from €125,000 to €105,149
- Cash -€5,099
down €5,099 (-36.8%), from €13,867 to €8,769
mainly Contributions, distributions and other (-€100,000) and Tax, wage and social debts (-€25,180)
- Receivables within one year -€2,996
down €2,996 (-24.4%), from €12,286 to €9,290
of which Trade receivables: -€3,129
- Other debts +€99,308
up €99,308 (+14348.2%), from €692 to €100,000
- Profit (loss) carried forward -€88,014
down €88,014 (-90.1%), from €97,652 to €9,638
- Tax, wage and social debts -€25,180
down €25,180 (-81.6%), from €30,860 to €5,681
- Trade debts -€14,385
down €14,385 (-74.6%), from €19,283 to €4,898
- Gross operating margin -€16,394
down €16,394 (-54.7%), from €29,957 to €13,563
- Taxes -€6,126
down €6,126 (-69.6%), from €8,799 to €2,673
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 | €151,487 | €123,741 | -€27,746 | -18.3% |
| Fixed assets | 21/28 | €275 | €475 | +€200 | +72.7% |
| Financial fixed assets | 28 | €275 | €475 | +€200 | +72.7% |
| Current assets | 29/58 | €151,212 | €123,266 | -€27,946 | -18.5% |
| Amounts receivable within one year | 40/41 | €12,286 | €9,290 | -€2,996 | -24.4% |
| Trade receivables | 40 | €12,286 | €9,157 | -€3,129 | -25.5% |
| Other amounts receivable | 41 | €0 | €133 | +€133 | |
| Current investments | 50/53 | €125,000 | €105,149 | -€19,851 | -15.9% |
| Cash at bank and in hand | 54/58 | €13,867 | €8,769 | -€5,099 | -36.8% |
| Deferred charges and accrued income | 490/1 | €59 | €59 | = | 0.0% |
| Total equity and liabilities | 10/49 | €151,487 | €123,741 | -€27,746 | -18.3% |
| Equity | 10/15 | €100,652 | €12,638 | -€88,014 | -87.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €97,652 | €9,638 | -€88,014 | -90.1% |
| Amounts payable | 17/49 | €50,835 | €111,103 | +€60,268 | +118.6% |
| Amounts payable within one year | 42/48 | €50,835 | €110,579 | +€59,744 | +117.5% |
| Trade debts | 44 | €19,283 | €4,898 | -€14,385 | -74.6% |
| Suppliers | 440/4 | €19,283 | €4,898 | -€14,385 | -74.6% |
| Taxes, remuneration and social security | 45 | €30,860 | €5,681 | -€25,180 | -81.6% |
| Taxes | 450/3 | €30,860 | €5,681 | -€25,180 | -81.6% |
| Other amounts payable | 47/48 | €692 | €100,000 | +€99,308 | +14348.2% |
| Accrued charges and deferred income | 492/3 | €0 | €524 | +€524 | |
| Other operating charges | 640/8 | €451 | €750 | +€299 | +66.3% |
| Gross operating margin | 9900 | €29,957 | €13,563 | -€16,394 | -54.7% |
| Operating profit (loss) | 9901 | €29,506 | €12,813 | -€16,693 | -56.6% |
| Financial income | 75/76B | €1,612 | €1,908 | +€296 | +18.3% |
| Recurring financial income | 75 | €1,612 | €1,908 | +€296 | +18.3% |
| Financial charges | 65/66B | €93 | €62 | -€31 | -33.2% |
| Recurring financial charges | 65 | €93 | €62 | -€31 | -33.2% |
| Profit (loss) for the period before taxes | 9903 | €31,025 | €14,659 | -€16,366 | -52.8% |
| Income taxes | 67/77 | €8,799 | €2,673 | -€6,126 | -69.6% |
| Profit (loss) for the period | 9904 | €22,226 | €11,986 | -€10,240 | -46.1% |
| Profit (loss) for the period to be appropriated | 9905 | €22,226 | €11,986 | -€10,240 | -46.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.