DEN BOONAKKER: 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 BOONAKKER
Largest movements
- Receivables within one year +€14,550
up €14,550 (+43.1%), from €33,782 to €48,331
- Tangible fixed assets -€10,389
down €10,389 (-9.1%), from €113,650 to €103,261
- Cash +€2,608
up €2,608 (+30.2%), from €8,625 to €11,233
mainly Net result for the year (+€27,950) and Depreciation (+€10,389)
- Other debts +€5,003
up €5,003 (+21.8%), from €22,947 to €27,950
- Gross operating margin +€5,571
up €5,571 (+12.2%), from €45,639 to €51,210
- Taxes +€1,668
up €1,668 (+21.8%), from €7,649 to €9,317
- Other operating charges -€917
down €917 (-20.7%), from €4,424 to €3,507
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 | €156,057 | €162,825 | +€6,769 | +4.3% |
| Fixed assets | 21/28 | €113,650 | €103,261 | -€10,389 | -9.1% |
| Tangible fixed assets | 22/27 | €113,650 | €103,261 | -€10,389 | -9.1% |
| Land and buildings | 22 | €113,650 | €103,261 | -€10,389 | -9.1% |
| Current assets | 29/58 | €42,407 | €59,565 | +€17,157 | +40.5% |
| Amounts receivable within one year | 40/41 | €33,782 | €48,331 | +€14,550 | +43.1% |
| Other amounts receivable | 41 | €33,782 | €48,331 | +€14,550 | +43.1% |
| Cash at bank and in hand | 54/58 | €8,625 | €11,233 | +€2,608 | +30.2% |
| Total equity and liabilities | 10/49 | €156,057 | €162,825 | +€6,769 | +4.3% |
| Equity | 10/15 | €125,679 | €125,679 | = | 0.0% |
| Contributions | 10/11 | €86,763 | €86,763 | = | 0.0% |
| Reserves | 13 | €38,916 | €38,916 | = | 0.0% |
| Tax-exempt reserves | 132 | €38,476 | €38,476 | = | 0.0% |
| Distributable reserves | 133 | €440 | €440 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €30,378 | €37,146 | +€6,769 | +22.3% |
| Amounts payable within one year | 42/48 | €26,378 | €32,468 | +€6,090 | +23.1% |
| Trade debts | 44 | €3,431 | €3,201 | -€229 | -6.7% |
| Suppliers | 440/4 | €3,431 | €3,201 | -€229 | -6.7% |
| Taxes, remuneration and social security | 45 | €0 | €1,317 | +€1,317 | |
| Taxes | 450/3 | €0 | €1,317 | +€1,317 | |
| Other amounts payable | 47/48 | €22,947 | €27,950 | +€5,003 | +21.8% |
| Accrued charges and deferred income | 492/3 | €4,000 | €4,678 | +€678 | +17.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,547 | €10,389 | -€158 | -1.5% |
| Other operating charges | 640/8 | €4,424 | €3,507 | -€917 | -20.7% |
| Gross operating margin | 9900 | €45,639 | €51,210 | +€5,571 | +12.2% |
| Operating profit (loss) | 9901 | €30,668 | €37,314 | +€6,647 | +21.7% |
| Financial charges | 65/66B | €71 | €48 | -€24 | -33.2% |
| Recurring financial charges | 65 | €71 | €48 | -€24 | -33.2% |
| Profit (loss) for the period before taxes | 9903 | €30,596 | €37,266 | +€6,670 | +21.8% |
| Income taxes | 67/77 | €7,649 | €9,317 | +€1,668 | +21.8% |
| Profit (loss) for the period | 9904 | €22,947 | €27,950 | +€5,003 | +21.8% |
| Profit (loss) for the period to be appropriated | 9905 | €22,947 | €27,950 | +€5,003 | +21.8% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.