Dr. BOONEN Eva: 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.
Dr. BOONEN Eva
Largest movements
- Cash -€181,663
down €181,663 (-71.8%), from €252,937 to €71,274
mainly Contributions, distributions and other (-€196,894) and Other debts (-€191,561)
- Receivables after one year -€41,757
no longer reported in 2025 (was €41,757)
- Deferred charges and accrued income +€22,277
up €22,277 (+31.0%), from €71,936 to €94,213
- Tangible fixed assets +€20,113
up €20,113 (+343%), from €5,860 to €25,973
of which Furniture and vehicles: +€22,311
- Receivables within one year -€9,681
down €9,681 (-71.3%), from €13,583 to €3,901
- Other debts -€191,561
down €191,561 (-52.3%), from €366,373 to €174,812
- Tax, wage and social debts +€5,120
up €5,120 (+51.8%), from €9,880 to €15,000
- Trade debts -€4,270
down €4,270 (-62.6%), from €6,819 to €2,549
- Gross operating margin +€7,550
up €7,550 (+3.0%), from €254,901 to €262,451
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 | €386,073 | €195,361 | -€190,711 | -49.4% |
| Fixed assets | 21/28 | €5,860 | €25,973 | +€20,113 | +343% |
| Tangible fixed assets | 22/27 | €5,860 | €25,973 | +€20,113 | +343% |
| Land and buildings | 22 | €5,663 | €3,465 | -€2,198 | -38.8% |
| Furniture and vehicles | 24 | €197 | €22,508 | +€22,311 | +11,319% |
| Current assets | 29/58 | €380,212 | €169,388 | -€210,824 | -55.4% |
| Amounts receivable after more than one year | 29 | €41,757 | - | -€41,757 | |
| Other amounts receivable | 291 | €41,757 | - | -€41,757 | |
| Amounts receivable within one year | 40/41 | €13,583 | €3,901 | -€9,681 | -71.3% |
| Other amounts receivable | 41 | €13,583 | €3,901 | -€9,681 | -71.3% |
| Cash at bank and in hand | 54/58 | €252,937 | €71,274 | -€181,663 | -71.8% |
| Deferred charges and accrued income | 490/1 | €71,936 | €94,213 | +€22,277 | +31.0% |
| Total equity and liabilities | 10/49 | €386,073 | €195,361 | -€190,711 | -49.4% |
| Equity | 10/15 | €3,000 | €3,000 | = | 0.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Amounts payable | 17/49 | €383,073 | €192,361 | -€190,711 | -49.8% |
| Amounts payable within one year | 42/48 | €383,073 | €192,361 | -€190,711 | -49.8% |
| Trade debts | 44 | €6,819 | €2,549 | -€4,270 | -62.6% |
| Suppliers | 440/4 | €6,819 | €2,549 | -€4,270 | -62.6% |
| Taxes, remuneration and social security | 45 | €9,880 | €15,000 | +€5,120 | +51.8% |
| Taxes | 450/3 | €9,880 | €15,000 | +€5,120 | +51.8% |
| Other amounts payable | 47/48 | €366,373 | €174,812 | -€191,561 | -52.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,317 | €3,380 | +€2,063 | +157% |
| Other operating charges | 640/8 | €1,882 | €1,419 | -€463 | -24.6% |
| Gross operating margin | 9900 | €254,901 | €262,451 | +€7,550 | +3.0% |
| Operating profit (loss) | 9901 | €251,703 | €257,652 | +€5,950 | +2.4% |
| Financial income | 75/76B | €1,492 | €605 | -€887 | -59.4% |
| Recurring financial income | 75 | €1,492 | €605 | -€887 | -59.4% |
| Financial charges | 65/66B | €799 | €265 | -€535 | -66.9% |
| Recurring financial charges | 65 | €799 | €265 | -€535 | -66.9% |
| Profit (loss) for the period before taxes | 9903 | €252,396 | €257,993 | +€5,598 | +2.2% |
| Income taxes | 67/77 | €59,880 | €61,099 | +€1,219 | +2.0% |
| Profit (loss) for the period | 9904 | €192,515 | €196,894 | +€4,379 | +2.3% |
| Profit (loss) for the period to be appropriated | 9905 | €192,515 | €196,894 | +€4,379 | +2.3% |
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 15 October 2026 via checked.be.