E.B. CREATION - Ets BOONAERT: 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.
E.B. CREATION - Ets BOONAERT
Largest movements
- Cash +€29,634
up €29,634 (+33.9%), from €87,348 to €116,982
mainly Net result for the year (+€16,529) and Depreciation (+€12,273)
- Tangible fixed assets -€11,474
down €11,474 (-32.6%), from €35,193 to €23,719
- Receivables within one year -€3,883
down €3,883 (-88.0%), from €4,411 to €528
of which Trade receivables: -€3,877
- Reserves +€12,029
up €12,029 (+11.5%), from €104,827 to €116,856
- Tax, wage and social debts +€9,670
up €9,670 (+185%), from €5,237 to €14,907
- Debts after one year -€3,103
down €3,103 (-51.4%), from €6,037 to €2,933
- Other debts -€3,000
down €3,000 (-33.1%), from €9,053 to €6,053
- Depreciation +€3,324
up €3,324 (+37.1%), from €8,949 to €12,273
- Gross operating margin +€3,202
up €3,202 (+8.8%), from €36,191 to €39,392
- Other operating charges +€1,646
up €1,646 (+284%), from €580 to €2,226
- Taxes -€607
down €607 (-11.6%), from €5,237 to €4,630
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 | €148,768 | €164,461 | +€15,694 | +10.5% |
| Fixed assets | 21/28 | €35,193 | €23,719 | -€11,474 | -32.6% |
| Tangible fixed assets | 22/27 | €35,193 | €23,719 | -€11,474 | -32.6% |
| Furniture and vehicles | 24 | €35,193 | €23,719 | -€11,474 | -32.6% |
| Current assets | 29/58 | €113,575 | €140,743 | +€27,168 | +23.9% |
| Stocks and contracts in progress | 3 | €20,785 | €22,134 | +€1,349 | +6.5% |
| Stocks | 30/36 | €20,785 | €22,134 | +€1,349 | +6.5% |
| Amounts receivable within one year | 40/41 | €4,411 | €528 | -€3,883 | -88.0% |
| Trade receivables | 40 | €4,037 | €160 | -€3,877 | -96.0% |
| Other amounts receivable | 41 | €374 | €368 | -€6 | -1.5% |
| Cash at bank and in hand | 54/58 | €87,348 | €116,982 | +€29,634 | +33.9% |
| Deferred charges and accrued income | 490/1 | €1,030 | €1,098 | +€68 | +6.6% |
| Total equity and liabilities | 10/49 | €148,768 | €164,461 | +€15,694 | +10.5% |
| Equity | 10/15 | €125,287 | €137,316 | +€12,029 | +9.6% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €104,827 | €116,856 | +€12,029 | +11.5% |
| Distributable reserves | 133 | €104,827 | €116,856 | +€12,029 | +11.5% |
| Amounts payable | 17/49 | €23,481 | €27,146 | +€3,665 | +15.6% |
| Amounts payable after more than one year | 17 | €6,037 | €2,933 | -€3,103 | -51.4% |
| Financial debts | 170/4 | €6,037 | €2,933 | -€3,103 | -51.4% |
| Amounts payable within one year | 42/48 | €17,295 | €24,064 | +€6,768 | +39.1% |
| Current portion of amounts payable after more than one year | 42 | €3,005 | €3,103 | +€98 | +3.3% |
| Taxes, remuneration and social security | 45 | €5,237 | €14,907 | +€9,670 | +185% |
| Taxes | 450/3 | €5,237 | €14,907 | +€9,670 | +185% |
| Other amounts payable | 47/48 | €9,053 | €6,053 | -€3,000 | -33.1% |
| Accrued charges and deferred income | 492/3 | €149 | €149 | = | 0.0% |
| Non-recurring operating income | 76A | - | €5,500 | +€5,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,949 | €12,273 | +€3,324 | +37.1% |
| Other operating charges | 640/8 | €580 | €2,226 | +€1,646 | +284% |
| Non-recurring operating charges | 66A | - | €3,051 | +€3,051 | |
| Gross operating margin | 9900 | €36,191 | €39,392 | +€3,202 | +8.8% |
| Operating profit (loss) | 9901 | €26,662 | €21,842 | -€4,820 | -18.1% |
| Financial income | 75/76B | - | €16 | +€16 | |
| Recurring financial income | 75 | - | €16 | +€16 | |
| Financial charges | 65/66B | €832 | €699 | -€133 | -15.9% |
| Recurring financial charges | 65 | €832 | €699 | -€133 | -15.9% |
| Profit (loss) for the period before taxes | 9903 | €25,830 | €21,159 | -€4,671 | -18.1% |
| Income taxes | 67/77 | €5,237 | €4,630 | -€607 | -11.6% |
| Profit (loss) for the period | 9904 | €20,593 | €16,529 | -€4,064 | -19.7% |
| Profit (loss) for the period to be appropriated | 9905 | €20,593 | €16,529 | -€4,064 | -19.7% |
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 24 October 2026 via checked.be.