BOSTOEN NOPPE: 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.
BOSTOEN NOPPE
Largest movements
- Stocks and contracts -€114,367
down €114,367 (-20.7%), from €551,619 to €437,252
- Cash +€38,002
up €38,002 (+179%), from €21,182 to €59,184
mainly Net result for the year (+€124,813) and Stocks and contracts (+€114,367)
- Tangible fixed assets +€6,251
new in 2025: €6,251
- Short-term financial debts -€110,849
down €110,849 (-100%), from €110,849 to €0
- Profit (loss) carried forward +€77,813
up €77,813 (+142%), from €54,872 to €132,686
- Debts after one year -€76,588
down €76,588 (-33.5%), from €228,858 to €152,270
- Tax, wage and social debts +€34,737
up €34,737 (+305%), from €11,385 to €46,122
- Trade debts +€14,796
up €14,796 (+23.2%), from €63,828 to €78,624
- Gross operating margin +€98,792
up €98,792 (+121%), from €81,324 to €180,116
- Taxes +€30,000
up €30,000 (+194%), from €15,436 to €45,435
- Financial charges +€3,157
up €3,157 (+70.0%), from €4,509 to €7,666
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 | €574,666 | €504,456 | -€70,210 | -12.2% |
| Fixed assets | 21/28 | - | €6,251 | +€6,251 | |
| Tangible fixed assets | 22/27 | - | €6,251 | +€6,251 | |
| Furniture and vehicles | 24 | - | €6,251 | +€6,251 | |
| Current assets | 29/58 | €574,666 | €498,206 | -€76,460 | -13.3% |
| Stocks and contracts in progress | 3 | €551,619 | €437,252 | -€114,367 | -20.7% |
| Stocks | 30/36 | €551,619 | €437,252 | -€114,367 | -20.7% |
| Cash at bank and in hand | 54/58 | €21,182 | €59,184 | +€38,002 | +179% |
| Deferred charges and accrued income | 490/1 | €1,865 | €1,769 | -€96 | -5.1% |
| Total equity and liabilities | 10/49 | €574,666 | €504,456 | -€70,210 | -12.2% |
| Equity | 10/15 | €104,872 | €182,686 | +€77,813 | +74.2% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €54,872 | €132,686 | +€77,813 | +142% |
| Amounts payable | 17/49 | €469,794 | €321,771 | -€148,023 | -31.5% |
| Amounts payable after more than one year | 17 | €228,858 | €152,270 | -€76,588 | -33.5% |
| Financial debts | 170/4 | €228,858 | €152,270 | -€76,588 | -33.5% |
| Amounts payable within one year | 42/48 | €240,936 | €169,461 | -€71,475 | -29.7% |
| Financial debts | 43 | €110,849 | €0 | -€110,849 | -100% |
| Credit institutions | 430/8 | €110,849 | €0 | -€110,849 | -100% |
| Trade debts | 44 | €63,828 | €78,624 | +€14,796 | +23.2% |
| Suppliers | 440/4 | €63,828 | €78,624 | +€14,796 | +23.2% |
| Taxes, remuneration and social security | 45 | €11,385 | €46,122 | +€34,737 | +305% |
| Taxes | 450/3 | €11,385 | €46,122 | +€34,737 | +305% |
| Other amounts payable | 47/48 | €54,874 | €44,714 | -€10,159 | -18.5% |
| Accrued charges and deferred income | 492/3 | - | €40 | +€40 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €499 | +€499 | |
| Other operating charges | 640/8 | €1,330 | €1,940 | +€610 | +45.9% |
| Gross operating margin | 9900 | €81,324 | €180,116 | +€98,792 | +121% |
| Operating profit (loss) | 9901 | €79,994 | €177,677 | +€97,683 | +122% |
| Financial income | 75/76B | €546 | €238 | -€308 | -56.5% |
| Recurring financial income | 75 | €546 | €238 | -€308 | -56.5% |
| Financial charges | 65/66B | €4,509 | €7,666 | +€3,157 | +70.0% |
| Recurring financial charges | 65 | €4,509 | €7,666 | +€3,157 | +70.0% |
| Profit (loss) for the period before taxes | 9903 | €76,031 | €170,248 | +€94,218 | +124% |
| Income taxes | 67/77 | €15,436 | €45,435 | +€30,000 | +194% |
| Profit (loss) for the period | 9904 | €60,595 | €124,813 | +€64,218 | +106% |
| Profit (loss) for the period to be appropriated | 9905 | €60,595 | €124,813 | +€64,218 | +106% |
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 27 October 2026 via checked.be.