DE BOETELING: 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.
DE BOETELING
Largest movements
- Receivables within one year +€16,686
up €16,686 (+122.4%), from €13,637 to €30,323
of which Trade receivables: +€14,640
- Cash -€7,042
down €7,042 (-61.8%), from €11,400 to €4,358
mainly Receivables within one year (-€16,686) and Net result for the year (-€515)
- Stocks and contracts -€5,270
down €5,270 (-40.1%), from €13,144 to €7,874
- Trade debts +€5,000
up €5,000 (+38.6%), from €12,969 to €17,969
- Profit (loss) carried forward -€515
down €515 (-27.4%), from -€1,885 to -€2,400
- Gross operating margin -€1,215
down €1,215, from €1,068 to -€146
- Other operating charges +€131
up €131 (+74.9%), from €175 to €306
- Financial income -€16
down €16 (-100.0%), from €16 to €0
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 | €38,390 | €42,875 | +€4,485 | +11.7% |
| Current assets | 29/58 | €38,390 | €42,875 | +€4,485 | +11.7% |
| Stocks and contracts in progress | 3 | €13,144 | €7,874 | -€5,270 | -40.1% |
| Stocks | 30/36 | €13,144 | €7,874 | -€5,270 | -40.1% |
| Amounts receivable within one year | 40/41 | €13,637 | €30,323 | +€16,686 | +122.4% |
| Trade receivables | 40 | €6,940 | €21,580 | +€14,640 | +211.0% |
| Other amounts receivable | 41 | €6,697 | €8,743 | +€2,046 | +30.6% |
| Cash at bank and in hand | 54/58 | €11,400 | €4,358 | -€7,042 | -61.8% |
| Deferred charges and accrued income | 490/1 | €210 | €320 | +€111 | +52.8% |
| Total equity and liabilities | 10/49 | €38,390 | €42,875 | +€4,485 | +11.7% |
| Equity | 10/15 | €17,056 | €16,540 | -€515 | -3.0% |
| Contributions | 10/11 | €17,200 | €17,200 | = | 0.0% |
| Reserves | 13 | €1,740 | €1,740 | = | 0.0% |
| Distributable reserves | 133 | €1,740 | €1,740 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,885 | -€2,400 | -€515 | -27.4% |
| Amounts payable | 17/49 | €21,334 | €26,335 | +€5,000 | +23.4% |
| Amounts payable within one year | 42/48 | €21,334 | €26,335 | +€5,000 | +23.4% |
| Trade debts | 44 | €12,969 | €17,969 | +€5,000 | +38.6% |
| Suppliers | 440/4 | €12,969 | €17,969 | +€5,000 | +38.6% |
| Other amounts payable | 47/48 | €8,366 | €8,366 | = | 0.0% |
| Other operating charges | 640/8 | €175 | €306 | +€131 | +74.9% |
| Gross operating margin | 9900 | €1,068 | -€146 | -€1,215 | |
| Operating profit (loss) | 9901 | €893 | -€452 | -€1,346 | |
| Financial income | 75/76B | €16 | €0 | -€16 | -100.0% |
| Recurring financial income | 75 | €16 | €0 | -€16 | -100.0% |
| Financial charges | 65/66B | €54 | €63 | +€9 | +16.7% |
| Recurring financial charges | 65 | €54 | €63 | +€9 | +16.7% |
| Profit (loss) for the period before taxes | 9903 | €855 | -€515 | -€1,371 | |
| Profit (loss) for the period | 9904 | €855 | -€515 | -€1,371 | |
| Profit (loss) for the period to be appropriated | 9905 | €855 | -€515 | -€1,371 |
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 12 October 2026 via checked.be.