DEN BOEMEL: 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.
DEN BOEMEL
Largest movements
- Deferred charges and accrued income +€5,115
up €5,115 (+114%), from €4,480 to €9,595
- Cash -€3,994
down €3,994 (-61.8%), from €6,465 to €2,472
mainly Net result for the year (-€10,056) and Deferred charges and accrued income (-€5,115)
- Receivables within one year +€2,497
up €2,497 (+170%), from €1,473 to €3,970
of which Trade receivables: +€2,421
- Tangible fixed assets -€2,049
down €2,049 (-53.6%), from €3,821 to €1,771
of which Furniture and vehicles: -€1,091
- Intangible fixed assets -€1,200
down €1,200 (-42.9%), from €2,800 to €1,600
- Profit (loss) carried forward -€10,056
down €10,056, from €1,071 to -€8,985
- Other debts +€4,866
up €4,866 (+48.5%), from €10,042 to €14,908
- Tax, wage and social debts +€3,121
up €3,121 (+65.1%), from €4,795 to €7,917
of which Remuneration and social security: +€4,947
- Trade debts +€1,710
up €1,710 (+332%), from €516 to €2,226
- Gross operating margin -€13,829
down €13,829, from €8,231 to -€5,598
- Financial income +€1,870
up €1,870 (+9,172%), from €20 to €1,891
- Staff costs +€1,526
new in 2025: €1,526
- Other operating charges -€718
down €718 (-60.1%), from €1,194 to €477
- Taxes -€716
down €716 (-75.3%), from €951 to €235
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 | €23,425 | €23,066 | -€359 | -1.5% |
| Fixed assets | 21/28 | €6,621 | €3,371 | -€3,249 | -49.1% |
| Intangible fixed assets | 21 | €2,800 | €1,600 | -€1,200 | -42.9% |
| Tangible fixed assets | 22/27 | €3,821 | €1,771 | -€2,049 | -53.6% |
| Plant, machinery and equipment | 23 | €557 | €198 | -€358 | -64.4% |
| Furniture and vehicles | 24 | €1,864 | €773 | -€1,091 | -58.5% |
| Other tangible fixed assets | 26 | €1,400 | €800 | -€600 | -42.9% |
| Current assets | 29/58 | €16,804 | €19,695 | +€2,890 | +17.2% |
| Stocks and contracts in progress | 3 | €4,386 | €3,658 | -€728 | -16.6% |
| Stocks | 30/36 | €4,386 | €3,658 | -€728 | -16.6% |
| Amounts receivable within one year | 40/41 | €1,473 | €3,970 | +€2,497 | +170% |
| Trade receivables | 40 | €450 | €2,871 | +€2,421 | +538% |
| Other amounts receivable | 41 | €1,023 | €1,099 | +€76 | +7.4% |
| Cash at bank and in hand | 54/58 | €6,465 | €2,472 | -€3,994 | -61.8% |
| Deferred charges and accrued income | 490/1 | €4,480 | €9,595 | +€5,115 | +114% |
| Total equity and liabilities | 10/49 | €23,425 | €23,066 | -€359 | -1.5% |
| Equity | 10/15 | €8,071 | -€1,985 | -€10,056 | |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,071 | -€8,985 | -€10,056 | |
| Amounts payable | 17/49 | €15,353 | €25,050 | +€9,697 | +63.2% |
| Amounts payable within one year | 42/48 | €15,353 | €25,050 | +€9,697 | +63.2% |
| Trade debts | 44 | €516 | €2,226 | +€1,710 | +332% |
| Suppliers | 440/4 | €516 | €2,226 | +€1,710 | +332% |
| Taxes, remuneration and social security | 45 | €4,795 | €7,917 | +€3,121 | +65.1% |
| Taxes | 450/3 | €4,795 | €2,970 | -€1,826 | -38.1% |
| Remuneration and social security | 454/9 | - | €4,947 | +€4,947 | |
| Other amounts payable | 47/48 | €10,042 | €14,908 | +€4,866 | +48.5% |
| Remuneration, social security and pensions | 62 | - | €1,526 | +€1,526 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,130 | €3,728 | -€402 | -9.7% |
| Other operating charges | 640/8 | €1,194 | €477 | -€718 | -60.1% |
| Gross operating margin | 9900 | €8,231 | -€5,598 | -€13,829 | |
| Operating profit (loss) | 9901 | €2,906 | -€11,329 | -€14,236 | |
| Financial income | 75/76B | €20 | €1,891 | +€1,870 | +9,172% |
| Recurring financial income | 75 | €20 | €1,891 | +€1,870 | +9,172% |
| Financial charges | 65/66B | €613 | €383 | -€231 | -37.6% |
| Recurring financial charges | 65 | €613 | €383 | -€231 | -37.6% |
| Profit (loss) for the period before taxes | 9903 | €2,313 | -€9,821 | -€12,135 | |
| Income taxes | 67/77 | €951 | €235 | -€716 | -75.3% |
| Profit (loss) for the period | 9904 | €1,363 | -€10,056 | -€11,419 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,363 | -€10,056 | -€11,419 |
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 20 October 2026 via checked.be.