In Boeken: what changed
What changed
In Boeken
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
-€2,455
2024 · -€1,718-€736
Equity
€375,000
2024 · €377,455-€2,455
Cash
€31,347
2024 · €20,252+€11,095
Balance sheet total
€398,971
2024 · €404,259-€5,288
Largest movements
Assets
- Cash +€11,095
up €11,095 (+54.8%), from €20,252 to €31,347
mainly Depreciation (+€21,700) and Receivables within one year (+€6,391)
- Tangible fixed assets -€9,993
down €9,993 (-2.7%), from €376,783 to €366,790
of which Land and buildings: -€10,939
- Receivables within one year -€6,391
down €6,391 (-88.5%), from €7,224 to €833
of which Trade receivables: -€3,879
Equity and liabilities
No liability line moved by more than 1% of the balance sheet total.
Income statement
- Gross operating margin -€5,120
down €5,120 (-18.5%), from €27,739 to €22,619
- Taxes -€4,578
down €4,578 (-62.2%), from €7,355 to €2,777
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.
Result 2024
-€1,718
Gross operating margin
-€5,120
Depreciation
+€252
Other operating charges
+€200
Other operating items
-€606
Financial income
-€22
Financial charges
-€19
Taxes
+€4,578
Result 2025
-€2,455
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€22,803
Investment
-€11,708
Financing
€0
Cash 2024
€20,252
From operations (derived)
+€22,803
Net result for the year
-€2,455
Depreciation
+€21,700
Receivables within one year
+€6,391
Provisions
-€2,405
Trade debts
-€2,151
Tax, wage and social debts
-€1,437
Other debts
+€3,160
Investment (derived)
-€11,708
Investment in fixed assets (net)
-€11,708
Cash 2025
€31,347
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €404,259 | €398,971 | -€5,288 | -1.3% |
| Fixed assets | 21/28 | €376,783 | €366,790 | -€9,993 | -2.7% |
| Tangible fixed assets | 22/27 | €376,783 | €366,790 | -€9,993 | -2.7% |
| Land and buildings | 22 | €376,176 | €365,238 | -€10,939 | -2.9% |
| Furniture and vehicles | 24 | €606 | €1,553 | +€946 | +156% |
| Current assets | 29/58 | €27,476 | €32,181 | +€4,705 | +17.1% |
| Amounts receivable within one year | 40/41 | €7,224 | €833 | -€6,391 | -88.5% |
| Trade receivables | 40 | €4,024 | €145 | -€3,879 | -96.4% |
| Other amounts receivable | 41 | €3,200 | €688 | -€2,512 | -78.5% |
| Cash at bank and in hand | 54/58 | €20,252 | €31,347 | +€11,095 | +54.8% |
| Total equity and liabilities | 10/49 | €404,259 | €398,971 | -€5,288 | -1.3% |
| Equity | 10/15 | €377,455 | €375,000 | -€2,455 | -0.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €354,119 | €351,664 | -€2,455 | -0.7% |
| Tax-exempt reserves | 132 | €49,722 | €45,053 | -€4,669 | -9.4% |
| Distributable reserves | 133 | €304,396 | €306,611 | +€2,215 | +0.7% |
| Profit (loss) carried forward | 14 | €4,736 | €4,736 | = | 0.0% |
| Provisions and deferred taxes | 16 | €21,648 | €19,243 | -€2,405 | -11.1% |
| Deferred taxes | 168 | €21,648 | €19,243 | -€2,405 | -11.1% |
| Amounts payable | 17/49 | €5,156 | €4,728 | -€428 | -8.3% |
| Amounts payable within one year | 42/48 | €4,231 | €3,803 | -€428 | -10.1% |
| Trade debts | 44 | €2,517 | €366 | -€2,151 | -85.5% |
| Suppliers | 440/4 | €2,517 | €366 | -€2,151 | -85.5% |
| Taxes, remuneration and social security | 45 | €1,714 | €277 | -€1,437 | -83.8% |
| Taxes | 450/3 | €1,714 | €277 | -€1,437 | -83.8% |
| Other amounts payable | 47/48 | - | €3,160 | +€3,160 | |
| Accrued charges and deferred income | 492/3 | €925 | €925 | = | 0.0% |
| Non-recurring operating income | 76A | €2,000 | - | -€2,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,953 | €21,700 | -€252 | -1.2% |
| Other operating charges | 640/8 | €2,420 | €2,220 | -€200 | -8.3% |
| Non-recurring operating charges | 66A | - | €606 | +€606 | |
| Gross operating margin | 9900 | €27,739 | €22,619 | -€5,120 | -18.5% |
| Operating profit (loss) | 9901 | €3,366 | -€1,908 | -€5,274 | |
| Financial income | 75/76B | €22 | €0 | -€22 | -99.4% |
| Recurring financial income | 75 | €22 | €0 | -€22 | -99.4% |
| Financial charges | 65/66B | €156 | €175 | +€19 | +12.5% |
| Recurring financial charges | 65 | €156 | €175 | +€19 | +12.5% |
| Profit (loss) for the period before taxes | 9903 | €3,232 | -€2,083 | -€5,315 | |
| Transfer from deferred taxes | 780 | €2,405 | €2,405 | = | 0.0% |
| Income taxes | 67/77 | €7,355 | €2,777 | -€4,578 | -62.2% |
| Profit (loss) for the period | 9904 | -€1,718 | -€2,455 | -€736 | -42.9% |
| Transfer from tax-exempt reserves | 789 | €4,669 | €4,669 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €2,951 | €2,215 | -€736 | -25.0% |
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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 7 November 2026 via checked.be.