DE BOEVER LOGISTICS & CONSULTANCY: what changed
DE BOEVER LOGISTICS & CONSULTANCY
Largest movements
- Cash -€42,123
down €42,123 (-66.5%), from €63,310 to €21,186
mainly Investment in fixed assets (net) (-€24,147) and Net result for the year (-€10,309)
- Tangible fixed assets +€20,346
up €20,346 (+1,228%), from €1,657 to €22,004
of which Plant, machinery and equipment: +€17,846
- Receivables within one year +€1,619
up €1,619 (+7.7%), from €21,093 to €22,712
of which Other amounts receivable: +€16,346
- Deferred charges and accrued income +€1,436
up €1,436 (+71.9%), from €1,999 to €3,435
- Trade debts -€10,199
down €10,199 (-64.5%), from €15,806 to €5,607
- Profit (loss) carried forward -€9,729
new in 2025: -€9,729
- Tax, wage and social debts +€3,404
up €3,404 (+37.2%), from €9,155 to €12,559
- Advances received -€1,312
down €1,312 (-72.4%), from €1,812 to €500
- Gross operating margin -€23,435
down €23,435, from €16,845 to -€6,590
- Taxes -€6,198
down €6,198 (-96.3%), from €6,437 to €239
- Depreciation +€2,407
up €2,407 (+220%), from €1,093 to €3,500
- Financial charges -€874
down €874 (-86.4%), from €1,011 to €138
- Other operating charges +€644
up €644 (+65.1%), from €990 to €1,634
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €123,059 | €104,637 | -€18,421 | -15.0% |
| Fixed assets | 21/28 | €1,657 | €22,304 | +€20,646 | +1,246% |
| Tangible fixed assets | 22/27 | €1,657 | €22,004 | +€20,346 | +1,228% |
| Plant, machinery and equipment | 23 | - | €17,846 | +€17,846 | |
| Furniture and vehicles | 24 | €1,657 | €4,157 | +€2,500 | +151% |
| Financial fixed assets | 28 | - | €300 | +€300 | |
| Current assets | 29/58 | €121,402 | €82,334 | -€39,068 | -32.2% |
| Amounts receivable after more than one year | 29 | €35,000 | €35,000 | = | 0.0% |
| Other amounts receivable | 291 | €35,000 | €35,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €21,093 | €22,712 | +€1,619 | +7.7% |
| Trade receivables | 40 | €15,226 | €500 | -€14,726 | -96.7% |
| Other amounts receivable | 41 | €5,867 | €22,212 | +€16,346 | +279% |
| Cash at bank and in hand | 54/58 | €63,310 | €21,186 | -€42,123 | -66.5% |
| Deferred charges and accrued income | 490/1 | €1,999 | €3,435 | +€1,436 | +71.9% |
| Total equity and liabilities | 10/49 | €123,059 | €104,637 | -€18,421 | -15.0% |
| Equity | 10/15 | €96,280 | €85,971 | -€10,309 | -10.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €83,880 | €83,300 | -€580 | -0.7% |
| Distributable reserves | 133 | €83,880 | €83,300 | -€580 | -0.7% |
| Profit (loss) carried forward | 14 | - | -€9,729 | -€9,729 | |
| Amounts payable | 17/49 | €26,779 | €18,666 | -€8,113 | -30.3% |
| Amounts payable within one year | 42/48 | €26,773 | €18,666 | -€8,107 | -30.3% |
| Trade debts | 44 | €15,806 | €5,607 | -€10,199 | -64.5% |
| Suppliers | 440/4 | €15,806 | €5,607 | -€10,199 | -64.5% |
| Advances received on contracts in progress | 46 | €1,812 | €500 | -€1,312 | -72.4% |
| Taxes, remuneration and social security | 45 | €9,155 | €12,559 | +€3,404 | +37.2% |
| Taxes | 450/3 | €9,155 | €12,559 | +€3,404 | +37.2% |
| Accrued charges and deferred income | 492/3 | €6 | €0 | -€6 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,093 | €3,500 | +€2,407 | +220% |
| Other operating charges | 640/8 | €990 | €1,634 | +€644 | +65.1% |
| Gross operating margin | 9900 | €16,845 | -€6,590 | -€23,435 | |
| Operating profit (loss) | 9901 | €14,762 | -€11,724 | -€26,486 | |
| Financial income | 75/76B | €1,592 | €1,792 | +€200 | +12.6% |
| Recurring financial income | 75 | €1,592 | €1,792 | +€200 | +12.6% |
| Financial charges | 65/66B | €1,011 | €138 | -€874 | -86.4% |
| Recurring financial charges | 65 | €1,011 | €138 | -€874 | -86.4% |
| Profit (loss) for the period before taxes | 9903 | €15,343 | -€10,070 | -€25,413 | |
| Income taxes | 67/77 | €6,437 | €239 | -€6,198 | -96.3% |
| Profit (loss) for the period | 9904 | €8,906 | -€10,309 | -€19,215 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,906 | -€10,309 | -€19,215 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.