Plan Boonen: 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.
Plan Boonen
Largest movements
- Stocks and contracts -€288,138
down €288,138 (-93.2%), from €309,119 to €20,981
- Tangible fixed assets +€67,191
up €67,191 (+14.4%), from €466,354 to €533,545
of which Plant, machinery and equipment: +€59,760
- Receivables within one year -€16,038
down €16,038 (-34.8%), from €46,061 to €30,023
of which Trade receivables: -€33,689
- Deferred charges and accrued income -€13,988
down €13,988 (-6.9%), from €202,098 to €188,110
- Current portion of long-term debt -€282,808
down €282,808 (-86.5%), from €327,054 to €44,246
- Other debts -€83,223
down €83,223 (-74.4%), from €111,798 to €28,575
- Trade debts +€56,760
up €56,760 (+567%), from €10,017 to €66,777
- Debts after one year +€55,144
up €55,144 (+27.8%), from €198,445 to €253,589
of which Financial debts: +€55,144
- Accrued charges and deferred income -€52,549
down €52,549 (-60.1%), from €87,471 to €34,923
- Gross operating margin +€19,362
up €19,362 (+24.6%), from €78,606 to €97,968
- Financial charges +€11,502
up €11,502 (+67.4%), from €17,075 to €28,577
- Other operating charges +€1,280
up €1,280 (+43.7%), from €2,929 to €4,209
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 | €1,027,519 | €786,299 | -€241,220 | -23.5% |
| Fixed assets | 21/28 | €466,354 | €533,545 | +€67,191 | +14.4% |
| Tangible fixed assets | 22/27 | €466,354 | €533,545 | +€67,191 | +14.4% |
| Land and buildings | 22 | €391,571 | €376,063 | -€15,508 | -4.0% |
| Plant, machinery and equipment | 23 | €18,267 | €78,028 | +€59,760 | +327% |
| Furniture and vehicles | 24 | €56,515 | €79,454 | +€22,939 | +40.6% |
| Current assets | 29/58 | €561,165 | €252,754 | -€308,412 | -55.0% |
| Stocks and contracts in progress | 3 | €309,119 | €20,981 | -€288,138 | -93.2% |
| Stocks | 30/36 | €309,119 | €20,981 | -€288,138 | -93.2% |
| Amounts receivable within one year | 40/41 | €46,061 | €30,023 | -€16,038 | -34.8% |
| Trade receivables | 40 | €35,964 | €2,275 | -€33,689 | -93.7% |
| Other amounts receivable | 41 | €10,097 | €27,748 | +€17,651 | +175% |
| Cash at bank and in hand | 54/58 | €3,887 | €13,640 | +€9,752 | +251% |
| Deferred charges and accrued income | 490/1 | €202,098 | €188,110 | -€13,988 | -6.9% |
| Total equity and liabilities | 10/49 | €1,027,519 | €786,299 | -€241,220 | -23.5% |
| Equity | 10/15 | €62,873 | €79,491 | +€16,618 | +26.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €56,673 | €73,291 | +€16,618 | +29.3% |
| Non-distributable reserves | 130/1 | €769 | €769 | = | 0.0% |
| Reserves not available under the articles | 1311 | €769 | €769 | = | 0.0% |
| Distributable reserves | 133 | €55,904 | €72,523 | +€16,618 | +29.7% |
| Amounts payable | 17/49 | €964,646 | €706,807 | -€257,839 | -26.7% |
| Amounts payable after more than one year | 17 | €198,445 | €253,589 | +€55,144 | +27.8% |
| Financial debts | 170/4 | €196,495 | €251,639 | +€55,144 | +28.1% |
| Other amounts payable | 178/9 | €1,950 | €1,950 | = | 0.0% |
| Amounts payable within one year | 42/48 | €678,730 | €418,296 | -€260,435 | -38.4% |
| Current portion of amounts payable after more than one year | 42 | €327,054 | €44,246 | -€282,808 | -86.5% |
| Financial debts | 43 | €220,000 | €220,000 | = | 0.0% |
| Credit institutions | 430/8 | €220,000 | €220,000 | = | 0.0% |
| Trade debts | 44 | €10,017 | €66,777 | +€56,760 | +567% |
| Suppliers | 440/4 | €10,017 | €66,777 | +€56,760 | +567% |
| Taxes, remuneration and social security | 45 | €9,861 | €58,698 | +€48,837 | +495% |
| Taxes | 450/3 | €9,861 | €58,698 | +€48,837 | +495% |
| Other amounts payable | 47/48 | €111,798 | €28,575 | -€83,223 | -74.4% |
| Accrued charges and deferred income | 492/3 | €87,471 | €34,923 | -€52,549 | -60.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,800 | €41,276 | +€476 | +1.2% |
| Other operating charges | 640/8 | €2,929 | €4,209 | +€1,280 | +43.7% |
| Gross operating margin | 9900 | €78,606 | €97,968 | +€19,362 | +24.6% |
| Operating profit (loss) | 9901 | €34,878 | €52,483 | +€17,605 | +50.5% |
| Financial income | 75/76B | €696 | €1,196 | +€500 | +71.7% |
| Recurring financial income | 75 | €696 | €1,196 | +€500 | +71.7% |
| Financial charges | 65/66B | €17,075 | €28,577 | +€11,502 | +67.4% |
| Recurring financial charges | 65 | €17,075 | €28,577 | +€11,502 | +67.4% |
| Profit (loss) for the period before taxes | 9903 | €18,499 | €25,102 | +€6,603 | +35.7% |
| Income taxes | 67/77 | €6,112 | €6,818 | +€706 | +11.5% |
| Profit (loss) for the period | 9904 | €12,387 | €18,284 | +€5,897 | +47.6% |
| Profit (loss) for the period to be appropriated | 9905 | €12,387 | €18,284 | +€5,897 | +47.6% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.