't Boke: 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.
't Boke
Largest movements
- Cash -€5,175
down €5,175 (-23.6%), from €21,962 to €16,787
mainly Tax, wage and social debts (-€11,607) and Trade debts (-€7,384)
- Tangible fixed assets +€4,321
up €4,321 (+173.2%), from €2,495 to €6,816
of which Plant, machinery and equipment: +€5,380
- Profit (loss) carried forward +€13,325
up €13,325 (+18.0%), from -€74,078 to -€60,753
- Tax, wage and social debts -€11,607
down €11,607 (-60.0%), from €19,341 to €7,734
of which Remuneration and social security: -€11,730
- Trade debts -€7,384
down €7,384 (-29.1%), from €25,384 to €18,000
- Accrued charges and deferred income +€2,434
up €2,434 (+513.1%), from €474 to €2,908
- Other debts +€2,324
up €2,324 (+4.5%), from €51,140 to €53,464
- Staff costs -€15,928
down €15,928 (-21.5%), from €74,085 to €58,157
- Gross operating margin -€13,862
down €13,862 (-15.5%), from €89,419 to €75,557
- Other operating charges -€12,250
down €12,250 (-78.3%), from €15,635 to €3,386
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 | €40,811 | €39,904 | -€908 | -2.2% |
| Fixed assets | 21/28 | €2,495 | €6,816 | +€4,321 | +173.2% |
| Tangible fixed assets | 22/27 | €2,495 | €6,816 | +€4,321 | +173.2% |
| Plant, machinery and equipment | 23 | €304 | €5,684 | +€5,380 | +1770.9% |
| Furniture and vehicles | 24 | €907 | €0 | -€907 | -100.0% |
| Other tangible fixed assets | 26 | €1,285 | €1,132 | -€152 | -11.9% |
| Current assets | 29/58 | €38,316 | €33,087 | -€5,229 | -13.6% |
| Stocks and contracts in progress | 3 | €10,736 | €10,632 | -€104 | -1.0% |
| Stocks | 30/36 | €10,736 | €10,632 | -€104 | -1.0% |
| Amounts receivable within one year | 40/41 | €4,812 | €4,569 | -€243 | -5.1% |
| Trade receivables | 40 | €4,812 | €1,866 | -€2,947 | -61.2% |
| Other amounts receivable | 41 | - | €2,703 | +€2,703 | |
| Cash at bank and in hand | 54/58 | €21,962 | €16,787 | -€5,175 | -23.6% |
| Deferred charges and accrued income | 490/1 | €807 | €1,099 | +€293 | +36.3% |
| Total equity and liabilities | 10/49 | €40,811 | €39,904 | -€908 | -2.2% |
| Equity | 10/15 | -€55,528 | -€42,203 | +€13,325 | +24.0% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€74,078 | -€60,753 | +€13,325 | +18.0% |
| Amounts payable | 17/49 | €96,339 | €82,107 | -€14,233 | -14.8% |
| Amounts payable within one year | 42/48 | €95,865 | €79,198 | -€16,667 | -17.4% |
| Trade debts | 44 | €25,384 | €18,000 | -€7,384 | -29.1% |
| Suppliers | 440/4 | €25,384 | €18,000 | -€7,384 | -29.1% |
| Taxes, remuneration and social security | 45 | €19,341 | €7,734 | -€11,607 | -60.0% |
| Taxes | 450/3 | €1,372 | €1,495 | +€123 | +9.0% |
| Remuneration and social security | 454/9 | €17,970 | €6,239 | -€11,730 | -65.3% |
| Other amounts payable | 47/48 | €51,140 | €53,464 | +€2,324 | +4.5% |
| Accrued charges and deferred income | 492/3 | €474 | €2,908 | +€2,434 | +513.1% |
| Non-recurring operating income | 76A | - | €3 | +€3 | |
| Remuneration, social security and pensions | 62 | €74,085 | €58,157 | -€15,928 | -21.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €815 | €372 | -€443 | -54.3% |
| Other operating charges | 640/8 | €15,635 | €3,386 | -€12,250 | -78.3% |
| Gross operating margin | 9900 | €89,419 | €75,557 | -€13,862 | -15.5% |
| Operating profit (loss) | 9901 | -€1,117 | €13,641 | +€14,759 | |
| Financial income | 75/76B | €87 | €423 | +€336 | +384.3% |
| Recurring financial income | 75 | €87 | €423 | +€336 | +384.3% |
| Financial charges | 65/66B | €505 | €674 | +€169 | +33.6% |
| Recurring financial charges | 65 | €505 | €674 | +€169 | +33.6% |
| Profit (loss) for the period before taxes | 9903 | -€1,535 | €13,390 | +€14,925 | |
| Income taxes | 67/77 | €266 | €65 | -€201 | -75.5% |
| Profit (loss) for the period | 9904 | -€1,801 | €13,325 | +€15,126 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,801 | €13,325 | +€15,126 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.