BOOZT: 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.
BOOZT
Largest movements
- Tangible fixed assets -€12,631
down €12,631 (-10.3%), from €122,608 to €109,976
- Receivables within one year -€10,147
down €10,147 (-98.9%), from €10,260 to €114
of which Other amounts receivable: -€10,147
- Deferred charges and accrued income +€7,125
up €7,125 (+21180.3%), from €34 to €7,159
- Other debts -€8,919
down €8,919 (-12.1%), from €73,727 to €64,808
- Debts after one year -€6,730
down €6,730 (-5.7%), from €117,890 to €111,160
of which Financial debts: -€8,500
- Other operating charges +€4,722
up €4,722 (+171.4%), from €2,754 to €7,476
- Gross operating margin +€1,494
up €1,494 (+6.2%), from €24,091 to €25,585
- Financial charges -€363
down €363 (-5.5%), from €6,620 to €6,257
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 | €132,974 | €117,248 | -€15,725 | -11.8% |
| Fixed assets | 21/28 | €122,608 | €109,976 | -€12,631 | -10.3% |
| Tangible fixed assets | 22/27 | €122,608 | €109,976 | -€12,631 | -10.3% |
| Land and buildings | 22 | €122,608 | €109,976 | -€12,631 | -10.3% |
| Current assets | 29/58 | €10,366 | €7,272 | -€3,094 | -29.8% |
| Amounts receivable within one year | 40/41 | €10,260 | €114 | -€10,147 | -98.9% |
| Trade receivables | 40 | €114 | €114 | = | 0.0% |
| Other amounts receivable | 41 | €10,147 | - | -€10,147 | |
| Cash at bank and in hand | 54/58 | €72 | - | -€72 | |
| Deferred charges and accrued income | 490/1 | €34 | €7,159 | +€7,125 | +21180.3% |
| Total equity and liabilities | 10/49 | €132,974 | €117,248 | -€15,725 | -11.8% |
| Equity | 10/15 | -€67,679 | -€68,458 | -€780 | -1.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€88,139 | -€88,918 | -€780 | -0.9% |
| Amounts payable | 17/49 | €200,652 | €185,707 | -€14,946 | -7.4% |
| Amounts payable after more than one year | 17 | €117,890 | €111,160 | -€6,730 | -5.7% |
| Financial debts | 170/4 | €112,340 | €103,840 | -€8,500 | -7.6% |
| Other amounts payable | 178/9 | €5,550 | €7,320 | +€1,770 | +31.9% |
| Amounts payable within one year | 42/48 | €81,863 | €73,647 | -€8,216 | -10.0% |
| Current portion of amounts payable after more than one year | 42 | €8,136 | €8,500 | +€364 | +4.5% |
| Financial debts | 43 | - | €339 | +€339 | |
| Credit institutions | 430/8 | - | €339 | +€339 | |
| Other amounts payable | 47/48 | €73,727 | €64,808 | -€8,919 | -12.1% |
| Accrued charges and deferred income | 492/3 | €900 | €900 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,631 | €12,631 | = | 0.0% |
| Other operating charges | 640/8 | €2,754 | €7,476 | +€4,722 | +171.4% |
| Gross operating margin | 9900 | €24,091 | €25,585 | +€1,494 | +6.2% |
| Operating profit (loss) | 9901 | €8,705 | €5,477 | -€3,228 | -37.1% |
| Financial charges | 65/66B | €6,620 | €6,257 | -€363 | -5.5% |
| Recurring financial charges | 65 | €6,620 | €6,257 | -€363 | -5.5% |
| Profit (loss) for the period before taxes | 9903 | €2,086 | -€780 | -€2,865 | |
| Profit (loss) for the period | 9904 | €2,086 | -€780 | -€2,865 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,086 | -€780 | -€2,865 |
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 9 October 2026 via checked.be.