Dr. Yentry Boogaerts: what changed
Dr. Yentry Boogaerts
Largest movements
- Cash +€142,491
up €142,491 (+83.4%), from €170,893 to €313,384
mainly Other debts (+€322,431) and Net result for the year (+€110,899)
- Current investments -€53,296
down €53,296 (-53.1%), from €100,396 to €47,100
- Receivables within one year -€3,937
down €3,937 (-18.1%), from €21,729 to €17,792
of which Trade receivables: -€4,672
- Other debts +€322,431
up €322,431 (+547%), from €58,917 to €381,348
- Reserves -€235,501
down €235,501 (-100.0%), from €235,556 to €55
- Gross operating margin -€13,752
down €13,752 (-9.3%), from €147,837 to €134,086
- Financial income +€8,100
up €8,100 (+331%), from €2,449 to €10,550
- Taxes -€3,296
down €3,296 (-9.9%), from €33,282 to €29,986
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 | €299,767 | €383,010 | +€83,243 | +27.8% |
| Fixed assets | 21/28 | €3,923 | €1,949 | -€1,974 | -50.3% |
| Tangible fixed assets | 22/27 | €3,923 | €1,949 | -€1,974 | -50.3% |
| Furniture and vehicles | 24 | €3,923 | €1,949 | -€1,974 | -50.3% |
| Current assets | 29/58 | €295,845 | €381,062 | +€85,217 | +28.8% |
| Amounts receivable within one year | 40/41 | €21,729 | €17,792 | -€3,937 | -18.1% |
| Trade receivables | 40 | €21,729 | €17,057 | -€4,672 | -21.5% |
| Other amounts receivable | 41 | - | €735 | +€735 | |
| Current investments | 50/53 | €100,396 | €47,100 | -€53,296 | -53.1% |
| Cash at bank and in hand | 54/58 | €170,893 | €313,384 | +€142,491 | +83.4% |
| Deferred charges and accrued income | 490/1 | €2,826 | €2,785 | -€41 | -1.4% |
| Total equity and liabilities | 10/49 | €299,767 | €383,010 | +€83,243 | +27.8% |
| Equity | 10/15 | €237,056 | €1,555 | -€235,501 | -99.3% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €235,556 | €55 | -€235,501 | -100.0% |
| Distributable reserves | 133 | €235,556 | €55 | -€235,501 | -100.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €62,712 | €381,456 | +€318,744 | +508% |
| Amounts payable within one year | 42/48 | €62,712 | €381,456 | +€318,744 | +508% |
| Trade debts | 44 | €964 | €107 | -€857 | -88.9% |
| Suppliers | 440/4 | €964 | €107 | -€857 | -88.9% |
| Taxes, remuneration and social security | 45 | €2,831 | €0 | -€2,831 | -100% |
| Taxes | 450/3 | €2,831 | €0 | -€2,831 | -100% |
| Other amounts payable | 47/48 | €58,917 | €381,348 | +€322,431 | +547% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,284 | €1,974 | +€690 | +53.7% |
| Other operating charges | 640/8 | €891 | €757 | -€134 | -15.0% |
| Gross operating margin | 9900 | €147,837 | €134,086 | -€13,752 | -9.3% |
| Operating profit (loss) | 9901 | €145,662 | €131,354 | -€14,308 | -9.8% |
| Financial income | 75/76B | €2,449 | €10,550 | +€8,100 | +331% |
| Recurring financial income | 75 | €2,449 | €10,550 | +€8,100 | +331% |
| Financial charges | 65/66B | €1,192 | €1,019 | -€173 | -14.5% |
| Recurring financial charges | 65 | €1,192 | €1,019 | -€173 | -14.5% |
| Profit (loss) for the period before taxes | 9903 | €146,920 | €140,885 | -€6,035 | -4.1% |
| Income taxes | 67/77 | €33,282 | €29,986 | -€3,296 | -9.9% |
| Profit (loss) for the period | 9904 | €113,638 | €110,899 | -€2,739 | -2.4% |
| Profit (loss) for the period to be appropriated | 9905 | €113,638 | €110,899 | -€2,739 | -2.4% |
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.