't Boeferke: 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.
't Boeferke
Largest movements
- Cash -€4,532
down €4,532 (-43.9%), from €10,321 to €5,789
mainly Net result for the year (-€10,524) and Deferred charges and accrued income (-€1,800)
- Receivables within one year -€2,054
down €2,054 (-8.5%), from €24,197 to €22,143
of which Trade receivables: -€1,781
- Deferred charges and accrued income +€1,800
up €1,800 (+1,338%), from €135 to €1,935
- Tangible fixed assets -€548
down €548 (-28.9%), from €1,897 to €1,349
of which Furniture and vehicles: -€315
- Profit (loss) carried forward -€10,524
down €10,524 (-60.0%), from €17,547 to €7,024
- Trade debts +€4,267
up €4,267 (+1,880%), from €227 to €4,495
- Tax, wage and social debts +€566
up €566 (+113%), from €501 to €1,067
- Gross operating margin -€9,361
down €9,361, from €5,701 to -€3,660
- Other operating charges +€4,425
up €4,425 (+1,304%), from €339 to €4,764
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 | €39,535 | €34,201 | -€5,334 | -13.5% |
| Fixed assets | 21/28 | €4,882 | €4,334 | -€548 | -11.2% |
| Tangible fixed assets | 22/27 | €1,897 | €1,349 | -€548 | -28.9% |
| Plant, machinery and equipment | 23 | €892 | €659 | -€233 | -26.1% |
| Furniture and vehicles | 24 | €1,005 | €690 | -€315 | -31.3% |
| Financial fixed assets | 28 | €2,985 | €2,985 | = | 0.0% |
| Current assets | 29/58 | €34,653 | €29,867 | -€4,786 | -13.8% |
| Amounts receivable within one year | 40/41 | €24,197 | €22,143 | -€2,054 | -8.5% |
| Trade receivables | 40 | €1,781 | - | -€1,781 | |
| Other amounts receivable | 41 | €22,416 | €22,143 | -€273 | -1.2% |
| Cash at bank and in hand | 54/58 | €10,321 | €5,789 | -€4,532 | -43.9% |
| Deferred charges and accrued income | 490/1 | €135 | €1,935 | +€1,800 | +1,338% |
| Total equity and liabilities | 10/49 | €39,535 | €34,201 | -€5,334 | -13.5% |
| Equity | 10/15 | €38,807 | €28,284 | -€10,524 | -27.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €8,860 | €8,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €7,000 | €7,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,547 | €7,024 | -€10,524 | -60.0% |
| Amounts payable | 17/49 | €728 | €5,918 | +€5,190 | +713% |
| Amounts payable within one year | 42/48 | €728 | €5,562 | +€4,834 | +664% |
| Trade debts | 44 | €227 | €4,495 | +€4,267 | +1,880% |
| Suppliers | 440/4 | €227 | €4,495 | +€4,267 | +1,880% |
| Taxes, remuneration and social security | 45 | €501 | €1,067 | +€566 | +113% |
| Taxes | 450/3 | €501 | €1,067 | +€566 | +113% |
| Accrued charges and deferred income | 492/3 | - | €356 | +€356 | |
| Remuneration, social security and pensions | 62 | €387 | €400 | +€12 | +3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €548 | €548 | = | 0.0% |
| Other operating charges | 640/8 | €339 | €4,764 | +€4,425 | +1,304% |
| Non-recurring operating charges | 66A | -€203 | - | +€203 | |
| Gross operating margin | 9900 | €5,701 | -€3,660 | -€9,361 | |
| Operating profit (loss) | 9901 | €4,630 | -€9,371 | -€14,001 | |
| Financial income | 75/76B | €43 | €11 | -€32 | -73.9% |
| Recurring financial income | 75 | €43 | €11 | -€32 | -73.9% |
| Financial charges | 65/66B | €1,215 | €1,164 | -€51 | -4.2% |
| Recurring financial charges | 65 | €1,215 | €1,164 | -€51 | -4.2% |
| Profit (loss) for the period before taxes | 9903 | €3,458 | -€10,524 | -€13,982 | |
| Profit (loss) for the period | 9904 | €3,458 | -€10,524 | -€13,982 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,458 | -€10,524 | -€13,982 |
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 15 October 2026 via checked.be.