deBoekmakerij: 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.
deBoekmakerij
Largest movements
- Tangible fixed assets +€35,489
up €35,489 (+207.2%), from €17,127 to €52,616
of which Furniture and vehicles: +€33,977
- Cash +€15,094
up €15,094 (+126.3%), from €11,950 to €27,044
mainly Other debts (+€48,473) and Depreciation (+€5,964)
- Receivables within one year -€3,146
down €3,146 (-19.6%), from €16,073 to €12,927
of which Other amounts receivable: -€1,578
- Other debts +€48,473
up €48,473 (+236.5%), from €20,498 to €68,972
- Gross operating margin +€3,469
up €3,469 (+49.5%), from €7,004 to €10,473
- Depreciation +€3,008
up €3,008 (+101.8%), from €2,956 to €5,964
- Other operating charges -€731
down €731 (-70.9%), from €1,030 to €300
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 | €45,228 | €92,665 | +€47,437 | +104.9% |
| Fixed assets | 21/28 | €17,127 | €52,616 | +€35,489 | +207.2% |
| Tangible fixed assets | 22/27 | €17,127 | €52,616 | +€35,489 | +207.2% |
| Land and buildings | 22 | €4,993 | €6,600 | +€1,607 | +32.2% |
| Plant, machinery and equipment | 23 | €878 | €783 | -€95 | -10.8% |
| Furniture and vehicles | 24 | €11,256 | €45,233 | +€33,977 | +301.8% |
| Current assets | 29/58 | €28,101 | €40,048 | +€11,948 | +42.5% |
| Amounts receivable within one year | 40/41 | €16,073 | €12,927 | -€3,146 | -19.6% |
| Trade receivables | 40 | €10,479 | €8,910 | -€1,568 | -15.0% |
| Other amounts receivable | 41 | €5,594 | €4,016 | -€1,578 | -28.2% |
| Cash at bank and in hand | 54/58 | €11,950 | €27,044 | +€15,094 | +126.3% |
| Deferred charges and accrued income | 490/1 | €78 | €78 | = | 0.0% |
| Total equity and liabilities | 10/49 | €45,228 | €92,665 | +€47,437 | +104.9% |
| Equity | 10/15 | €12,682 | €13,330 | +€648 | +5.1% |
| Contributions | 10/11 | €10,200 | €10,200 | = | 0.0% |
| Reserves | 13 | €15,110 | €15,110 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €13,250 | €13,250 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,628 | -€11,980 | +€648 | +5.1% |
| Amounts payable | 17/49 | €32,546 | €79,335 | +€46,789 | +143.8% |
| Amounts payable within one year | 42/48 | €26,535 | €73,324 | +€46,789 | +176.3% |
| Trade debts | 44 | €4,754 | €3,943 | -€811 | -17.1% |
| Suppliers | 440/4 | €4,754 | €3,943 | -€811 | -17.1% |
| Taxes, remuneration and social security | 45 | €1,283 | €410 | -€873 | -68.0% |
| Taxes | 450/3 | €1,283 | €410 | -€873 | -68.0% |
| Other amounts payable | 47/48 | €20,498 | €68,972 | +€48,473 | +236.5% |
| Accrued charges and deferred income | 492/3 | €6,011 | €6,011 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,956 | €5,964 | +€3,008 | +101.8% |
| Other operating charges | 640/8 | €1,030 | €300 | -€731 | -70.9% |
| Non-recurring operating charges | 66A | - | €3,558 | +€3,558 | |
| Gross operating margin | 9900 | €7,004 | €10,473 | +€3,469 | +49.5% |
| Operating profit (loss) | 9901 | €3,018 | €651 | -€2,367 | -78.4% |
| Financial income | 75/76B | €0 | €78 | +€78 | +30034.6% |
| Recurring financial income | 75 | €0 | €78 | +€78 | +30034.6% |
| Financial charges | 65/66B | €89 | €82 | -€7 | -7.6% |
| Recurring financial charges | 65 | €89 | €82 | -€7 | -7.6% |
| Profit (loss) for the period before taxes | 9903 | €2,930 | €648 | -€2,282 | -77.9% |
| Profit (loss) for the period | 9904 | €2,930 | €648 | -€2,282 | -77.9% |
| Profit (loss) for the period to be appropriated | 9905 | €2,930 | €648 | -€2,282 | -77.9% |
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 9 October 2026 via checked.be.