ERIK BOON: what changed
Two fiscal 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.
ERIK BOON
Largest movements
- Cash +€8,718
up €8,718 (+50.4%), from €17,302 to €26,019
mainly Net result for the year (+€9,026) and Other debts (+€3,003)
- Financial fixed assets +€1,000
new in 2025: €1,000
- Reserves +€9,026
up €9,026 (+112.6%), from €8,015 to €17,041
- Other debts +€3,003
up €3,003 (+105.6%), from €2,844 to €5,848
- Tax, wage and social debts -€2,285
down €2,285 (-34.5%), from €6,617 to €4,332
- Gross operating margin +€1,996
up €1,996 (+17.9%), from €11,176 to €13,172
- Taxes +€605
up €605 (+19.2%), from €3,157 to €3,762
- Financial charges +€369
up €369 (+2272.2%), from €16 to €385
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.
Cash bridge derived
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 | €17,604 | €27,348 | +€9,745 | +55.4% |
| Fixed assets | 21/28 | - | €1,000 | +€1,000 | |
| Financial fixed assets | 28 | - | €1,000 | +€1,000 | |
| Current assets | 29/58 | €17,604 | €26,348 | +€8,745 | +49.7% |
| Cash at bank and in hand | 54/58 | €17,302 | €26,019 | +€8,718 | +50.4% |
| Deferred charges and accrued income | 490/1 | €302 | €329 | +€27 | +8.9% |
| Total equity and liabilities | 10/49 | €17,604 | €27,348 | +€9,745 | +55.4% |
| Equity | 10/15 | €8,115 | €17,141 | +€9,026 | +111.2% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €8,015 | €17,041 | +€9,026 | +112.6% |
| Distributable reserves | 133 | €8,015 | €17,041 | +€9,026 | +112.6% |
| Amounts payable | 17/49 | €9,488 | €10,207 | +€719 | +7.6% |
| Amounts payable within one year | 42/48 | €9,488 | €10,207 | +€719 | +7.6% |
| Trade debts | 44 | €27 | €28 | +€1 | +2.2% |
| Suppliers | 440/4 | €27 | €28 | +€1 | +2.2% |
| Taxes, remuneration and social security | 45 | €6,617 | €4,332 | -€2,285 | -34.5% |
| Taxes | 450/3 | €6,617 | €4,332 | -€2,285 | -34.5% |
| Other amounts payable | 47/48 | €2,844 | €5,848 | +€3,003 | +105.6% |
| Gross operating margin | 9900 | €11,176 | €13,172 | +€1,996 | +17.9% |
| Operating profit (loss) | 9901 | €11,176 | €13,172 | +€1,996 | +17.9% |
| Financial income | 75/76B | €12 | €1 | -€12 | -95.9% |
| Recurring financial income | 75 | €12 | €1 | -€12 | -95.9% |
| Financial charges | 65/66B | €16 | €385 | +€369 | +2272.2% |
| Recurring financial charges | 65 | €16 | €385 | +€369 | +2272.2% |
| Profit (loss) for the period before taxes | 9903 | €11,172 | €12,787 | +€1,615 | +14.5% |
| Income taxes | 67/77 | €3,157 | €3,762 | +€605 | +19.2% |
| Profit (loss) for the period | 9904 | €8,015 | €9,026 | +€1,010 | +12.6% |
| Profit (loss) for the period to be appropriated | 9905 | €8,015 | €9,026 | +€1,010 | +12.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.