BORNEBEEK: 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.
BORNEBEEK
Largest movements
- Tangible fixed assets -€10,560
down €10,560 (-9.2%), from €114,731 to €104,171
of which Plant, machinery and equipment: -€8,923
- Receivables within one year +€5,040
up €5,040 (+7.3%), from €68,877 to €73,917
of which Other amounts receivable: +€10,870
- Cash +€4,299
up €4,299 (+3,807%), from €113 to €4,412
mainly Depreciation (+€14,066) and Net result for the year (+€643)
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin -€2,939
down €2,939 (-14.5%), from €20,213 to €17,274
- Purchases and services +€2,938
up €2,938 (+13.5%), from €21,788 to €24,726
- Taxes -€838
down €838 (-60.4%), from €1,388 to €549
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 | €184,049 | €182,839 | -€1,210 | -0.7% |
| Fixed assets | 21/28 | €114,731 | €104,171 | -€10,560 | -9.2% |
| Tangible fixed assets | 22/27 | €114,731 | €104,171 | -€10,560 | -9.2% |
| Land and buildings | 22 | €23,622 | €21,985 | -€1,637 | -6.9% |
| Plant, machinery and equipment | 23 | €91,109 | €82,186 | -€8,923 | -9.8% |
| Current assets | 29/58 | €69,318 | €78,668 | +€9,349 | +13.5% |
| Amounts receivable within one year | 40/41 | €68,877 | €73,917 | +€5,040 | +7.3% |
| Trade receivables | 40 | €9,540 | €3,710 | -€5,830 | -61.1% |
| Other amounts receivable | 41 | €59,337 | €70,207 | +€10,870 | +18.3% |
| Cash at bank and in hand | 54/58 | €113 | €4,412 | +€4,299 | +3,807% |
| Deferred charges and accrued income | 490/1 | €329 | €339 | +€10 | +3.1% |
| Total equity and liabilities | 10/49 | €184,049 | €182,839 | -€1,210 | -0.7% |
| Equity | 10/15 | €177,028 | €177,672 | +€643 | +0.4% |
| Contributions | 10/11 | €137,000 | €137,000 | = | 0.0% |
| Reserves | 13 | €13,700 | €13,700 | = | 0.0% |
| Distributable reserves | 133 | €13,700 | €13,700 | = | 0.0% |
| Profit (loss) carried forward | 14 | €26,328 | €26,972 | +€643 | +2.4% |
| Amounts payable | 17/49 | €7,021 | €5,167 | -€1,853 | -26.4% |
| Amounts payable within one year | 42/48 | €7,021 | €5,167 | -€1,853 | -26.4% |
| Trade debts | 44 | €5,633 | €4,618 | -€1,015 | -18.0% |
| Suppliers | 440/4 | €5,633 | €4,618 | -€1,015 | -18.0% |
| Taxes, remuneration and social security | 45 | €1,388 | €549 | -€838 | -60.4% |
| Taxes | 450/3 | €1,388 | €549 | -€838 | -60.4% |
| Turnover | 70 | €42,000 | €42,000 | = | 0.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €21,788 | €24,726 | +€2,938 | +13.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,669 | €14,066 | +€397 | +2.9% |
| Other operating charges | 640/8 | €2,847 | €2,977 | +€130 | +4.6% |
| Gross operating margin | 9900 | €20,213 | €17,274 | -€2,939 | -14.5% |
| Operating profit (loss) | 9901 | €3,698 | €231 | -€3,467 | -93.8% |
| Financial income | 75/76B | €819 | €989 | +€170 | +20.7% |
| Recurring financial income | 75 | €819 | €989 | +€170 | +20.7% |
| Financial charges | 65/66B | €24 | €28 | +€4 | +18.1% |
| Recurring financial charges | 65 | €24 | €28 | +€4 | +18.1% |
| Profit (loss) for the period before taxes | 9903 | €4,493 | €1,192 | -€3,301 | -73.5% |
| Income taxes | 67/77 | €1,388 | €549 | -€838 | -60.4% |
| Profit (loss) for the period | 9904 | €3,106 | €643 | -€2,463 | -79.3% |
| Profit (loss) for the period to be appropriated | 9905 | €3,106 | €643 | -€2,463 | -79.3% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.