Boringen Librecht: 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.
Boringen Librecht
Largest movements
- Tangible fixed assets -€80,127
down €80,127 (-15.0%), from €534,608 to €454,482
of which Plant, machinery and equipment: -€40,402
- Cash +€57,890
up €57,890 (+192%), from €30,138 to €88,027
mainly Depreciation (+€87,976) and Other debts (+€75,584)
- Receivables within one year +€44,624
up €44,624 (+88.3%), from €50,555 to €95,179
of which Trade receivables: +€49,149
- Deferred charges and accrued income -€7,093
down €7,093 (-95.9%), from €7,393 to €300
- Stocks and contracts -€7,086
down €7,086 (-17.0%), from €41,731 to €34,645
- Other debts +€75,584
up €75,584 (+3,093%), from €2,444 to €78,028
- Debts after one year -€49,323
down €49,323 (-16.1%), from €307,153 to €257,830
- Reserves -€30,150
down €30,150 (-20.1%), from €150,064 to €119,914
of which Distributable reserves: -€30,150
- Profit (loss) carried forward +€16,566
up €16,566 (+13.1%), from €126,878 to €143,444
- Trade debts -€8,823
down €8,823 (-40.9%), from €21,575 to €12,752
- Gross operating margin +€23,951
up €23,951 (+14.6%), from €163,517 to €187,468
- Depreciation +€7,463
up €7,463 (+9.3%), from €80,512 to €87,976
- Taxes +€2,841
up €2,841 (+14.3%), from €19,882 to €22,723
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 | €664,450 | €672,658 | +€8,208 | +1.2% |
| Fixed assets | 21/28 | €534,633 | €454,507 | -€80,127 | -15.0% |
| Tangible fixed assets | 22/27 | €534,608 | €454,482 | -€80,127 | -15.0% |
| Land and buildings | 22 | €341,199 | €326,126 | -€15,073 | -4.4% |
| Plant, machinery and equipment | 23 | €128,918 | €88,516 | -€40,402 | -31.3% |
| Furniture and vehicles | 24 | €64,492 | €39,840 | -€24,652 | -38.2% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €129,817 | €218,151 | +€88,334 | +68.0% |
| Stocks and contracts in progress | 3 | €41,731 | €34,645 | -€7,086 | -17.0% |
| Stocks | 30/36 | €41,731 | €34,645 | -€7,086 | -17.0% |
| Amounts receivable within one year | 40/41 | €50,555 | €95,179 | +€44,624 | +88.3% |
| Trade receivables | 40 | €44,258 | €93,407 | +€49,149 | +111% |
| Other amounts receivable | 41 | €6,297 | €1,772 | -€4,525 | -71.9% |
| Cash at bank and in hand | 54/58 | €30,138 | €88,027 | +€57,890 | +192% |
| Deferred charges and accrued income | 490/1 | €7,393 | €300 | -€7,093 | -95.9% |
| Total equity and liabilities | 10/49 | €664,450 | €672,658 | +€8,208 | +1.2% |
| Equity | 10/15 | €277,941 | €264,358 | -€13,583 | -4.9% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €150,064 | €119,914 | -€30,150 | -20.1% |
| Non-distributable reserves | 130/1 | €100 | €100 | = | 0.0% |
| Reserves not available under the articles | 1311 | €100 | €100 | = | 0.0% |
| Distributable reserves | 133 | €149,964 | €119,814 | -€30,150 | -20.1% |
| Profit (loss) carried forward | 14 | €126,878 | €143,444 | +€16,566 | +13.1% |
| Amounts payable | 17/49 | €386,509 | €408,300 | +€21,791 | +5.6% |
| Amounts payable after more than one year | 17 | €307,153 | €257,830 | -€49,323 | -16.1% |
| Financial debts | 170/4 | €307,153 | €257,830 | -€49,323 | -16.1% |
| Amounts payable within one year | 42/48 | €79,356 | €150,470 | +€71,114 | +89.6% |
| Current portion of amounts payable after more than one year | 42 | €48,945 | €49,323 | +€378 | +0.8% |
| Financial debts | 43 | €1,279 | €1,275 | -€4 | -0.3% |
| Credit institutions | 430/8 | €1,279 | €1,275 | -€4 | -0.3% |
| Trade debts | 44 | €21,575 | €12,752 | -€8,823 | -40.9% |
| Suppliers | 440/4 | €21,575 | €12,752 | -€8,823 | -40.9% |
| Taxes, remuneration and social security | 45 | €5,112 | €9,092 | +€3,980 | +77.8% |
| Taxes | 450/3 | €5,112 | €9,092 | +€3,980 | +77.8% |
| Other amounts payable | 47/48 | €2,444 | €78,028 | +€75,584 | +3,093% |
| Non-recurring operating income | 76A | €8,000 | €2,023 | -€5,977 | -74.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €80,512 | €87,976 | +€7,463 | +9.3% |
| Other operating charges | 640/8 | €6,670 | €6,405 | -€265 | -4.0% |
| Non-recurring operating charges | 66A | €459 | €1,525 | +€1,066 | +232% |
| Gross operating margin | 9900 | €163,517 | €187,468 | +€23,951 | +14.6% |
| Operating profit (loss) | 9901 | €75,875 | €91,563 | +€15,688 | +20.7% |
| Financial income | 75/76B | €3 | €19 | +€16 | +521% |
| Recurring financial income | 75 | €3 | €19 | +€16 | +521% |
| Financial charges | 65/66B | €6,637 | €6,837 | +€200 | +3.0% |
| Recurring financial charges | 65 | €6,637 | €6,837 | +€200 | +3.0% |
| Profit (loss) for the period before taxes | 9903 | €69,241 | €84,744 | +€15,503 | +22.4% |
| Income taxes | 67/77 | €19,882 | €22,723 | +€2,841 | +14.3% |
| Profit (loss) for the period | 9904 | €49,359 | €62,021 | +€12,662 | +25.7% |
| Profit (loss) for the period to be appropriated | 9905 | €49,359 | €62,021 | +€12,662 | +25.7% |
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 14 October 2026 via checked.be.