Electriciteitswerken Boon: 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.
Electriciteitswerken Boon
Largest movements
- Tangible fixed assets +€58,420
up €58,420 (+99.5%), from €58,734 to €117,154
of which Furniture and vehicles: +€58,636
- Receivables within one year +€21,175
up €21,175 (+38.0%), from €55,715 to €76,890
of which Trade receivables: +€29,975
- Stocks and contracts +€20,724
up €20,724 (+39.4%), from €52,643 to €73,367
of which Stocks: +€41,956
- Cash -€17,262
down €17,262 (-21.3%), from €80,867 to €63,605
mainly Investment in fixed assets (net) (-€80,240) and Receivables within one year (-€21,175)
- Deferred charges and accrued income +€5,048
up €5,048 (+40.4%), from €12,491 to €17,539
- Debts after one year +€42,192
up €42,192 (+95.1%), from €44,372 to €86,564
- Trade debts +€39,400
up €39,400 (+108%), from €36,408 to €75,808
- Profit (loss) carried forward +€33,164
up €33,164, from -€29,652 to €3,512
- Tax, wage and social debts -€21,057
down €21,057 (-59.0%), from €35,711 to €14,654
of which Taxes: -€17,349
- Other debts -€16,412
down €16,412 (-67.8%), from €24,223 to €7,811
- Gross operating margin +€63,659
up €63,659 (+71.7%), from €88,790 to €152,449
- Financial income +€13,869
up €13,869 (+371%), from €3,738 to €17,607
of which Non-recurring financial income: +€13,626
- Staff costs +€10,817
up €10,817 (+10.9%), from €98,915 to €109,732
- Depreciation +€10,802
up €10,802 (+98.0%), from €11,018 to €21,820
- Other operating charges -€5,298
down €5,298 (-68.9%), from €7,694 to €2,396
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 | €265,231 | €353,336 | +€88,105 | +33.2% |
| Fixed assets | 21/28 | €63,515 | €121,935 | +€58,420 | +92.0% |
| Tangible fixed assets | 22/27 | €58,734 | €117,154 | +€58,420 | +99.5% |
| Furniture and vehicles | 24 | €58,518 | €117,154 | +€58,636 | +100% |
| Other tangible fixed assets | 26 | €216 | €0 | -€216 | -100% |
| Financial fixed assets | 28 | €4,781 | €4,781 | = | 0.0% |
| Current assets | 29/58 | €201,716 | €231,401 | +€29,685 | +14.7% |
| Stocks and contracts in progress | 3 | €52,643 | €73,367 | +€20,724 | +39.4% |
| Stocks | 30/36 | €15,000 | €56,956 | +€41,956 | +280% |
| Contracts in progress | 37 | €37,643 | €16,411 | -€21,232 | -56.4% |
| Amounts receivable within one year | 40/41 | €55,715 | €76,890 | +€21,175 | +38.0% |
| Trade receivables | 40 | €43,607 | €73,582 | +€29,975 | +68.7% |
| Other amounts receivable | 41 | €12,108 | €3,308 | -€8,800 | -72.7% |
| Cash at bank and in hand | 54/58 | €80,867 | €63,605 | -€17,262 | -21.3% |
| Deferred charges and accrued income | 490/1 | €12,491 | €17,539 | +€5,048 | +40.4% |
| Total equity and liabilities | 10/49 | €265,231 | €353,336 | +€88,105 | +33.2% |
| Equity | 10/15 | €110,208 | €143,372 | +€33,164 | +30.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €121,260 | €121,260 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €102,510 | €102,510 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€29,652 | €3,512 | +€33,164 | |
| Amounts payable | 17/49 | €155,023 | €209,964 | +€54,941 | +35.4% |
| Amounts payable after more than one year | 17 | €44,372 | €86,564 | +€42,192 | +95.1% |
| Financial debts | 170/4 | €44,372 | €86,564 | +€42,192 | +95.1% |
| Amounts payable within one year | 42/48 | €110,651 | €123,400 | +€12,749 | +11.5% |
| Current portion of amounts payable after more than one year | 42 | €14,309 | €25,127 | +€10,818 | +75.6% |
| Trade debts | 44 | €36,408 | €75,808 | +€39,400 | +108% |
| Suppliers | 440/4 | €36,408 | €75,808 | +€39,400 | +108% |
| Taxes, remuneration and social security | 45 | €35,711 | €14,654 | -€21,057 | -59.0% |
| Taxes | 450/3 | €20,849 | €3,500 | -€17,349 | -83.2% |
| Remuneration and social security | 454/9 | €14,862 | €11,154 | -€3,708 | -24.9% |
| Other amounts payable | 47/48 | €24,223 | €7,811 | -€16,412 | -67.8% |
| Remuneration, social security and pensions | 62 | €98,915 | €109,732 | +€10,817 | +10.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,018 | €21,820 | +€10,802 | +98.0% |
| Other operating charges | 640/8 | €7,694 | €2,396 | -€5,298 | -68.9% |
| Gross operating margin | 9900 | €88,790 | €152,449 | +€63,659 | +71.7% |
| Operating profit (loss) | 9901 | -€28,837 | €18,501 | +€47,338 | |
| Financial income | 75/76B | €3,738 | €17,607 | +€13,869 | +371% |
| Recurring financial income | 75 | €9 | €252 | +€243 | +2,700% |
| Non-recurring financial income | 76B | €3,729 | €17,355 | +€13,626 | +365% |
| Financial charges | 65/66B | €3,611 | €2,861 | -€750 | -20.8% |
| Recurring financial charges | 65 | €3,611 | €2,861 | -€750 | -20.8% |
| Profit (loss) for the period before taxes | 9903 | -€28,710 | €33,247 | +€61,957 | |
| Income taxes | 67/77 | €942 | €83 | -€859 | -91.2% |
| Profit (loss) for the period | 9904 | -€29,652 | €33,164 | +€62,816 | |
| Profit (loss) for the period to be appropriated | 9905 | -€29,652 | €33,164 | +€62,816 |
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 16 October 2026 via checked.be.