T-BOON 27: 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-BOON 27
Largest movements
- Receivables within one year +€17,630
up €17,630 (+52.3%), from €33,684 to €51,314
- Tangible fixed assets -€2,332
down €2,332 (-41.4%), from €5,631 to €3,299
- Cash +€1,549
up €1,549 (+12.7%), from €12,191 to €13,740
mainly Other debts (+€13,613) and Net result for the year (+€2,434)
- Other debts +€13,613
up €13,613 (+54.5%), from €24,964 to €38,577
- Profit (loss) carried forward +€2,434
up €2,434 (+27.9%), from €8,722 to €11,156
- Tax, wage and social debts +€1,225
up €1,225 (+29.9%), from €4,101 to €5,326
- Gross operating margin -€3,258
down €3,258 (-33.7%), from €9,659 to €6,401
- Depreciation +€232
up €232 (+11.0%), from €2,100 to €2,332
- Financial charges -€218
down €218 (-50.0%), from €436 to €218
- Taxes +€98
up €98 (+11.3%), from €865 to €963
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 | €53,597 | €70,554 | +€16,957 | +31.6% |
| Fixed assets | 21/28 | €7,173 | €4,841 | -€2,332 | -32.5% |
| Tangible fixed assets | 22/27 | €5,631 | €3,299 | -€2,332 | -41.4% |
| Furniture and vehicles | 24 | €5,631 | €3,299 | -€2,332 | -41.4% |
| Financial fixed assets | 28 | €1,542 | €1,542 | = | 0.0% |
| Current assets | 29/58 | €46,424 | €65,713 | +€19,289 | +41.5% |
| Amounts receivable within one year | 40/41 | €33,684 | €51,314 | +€17,630 | +52.3% |
| Trade receivables | 40 | €33,684 | €51,314 | +€17,630 | +52.3% |
| Cash at bank and in hand | 54/58 | €12,191 | €13,740 | +€1,549 | +12.7% |
| Deferred charges and accrued income | 490/1 | €549 | €659 | +€110 | +20.0% |
| Total equity and liabilities | 10/49 | €53,597 | €70,554 | +€16,957 | +31.6% |
| Equity | 10/15 | €23,282 | €25,716 | +€2,434 | +10.5% |
| Contributions | 10/11 | €12,700 | €12,700 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 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% |
| Profit (loss) carried forward | 14 | €8,722 | €11,156 | +€2,434 | +27.9% |
| Amounts payable | 17/49 | €30,315 | €44,838 | +€14,523 | +47.9% |
| Amounts payable within one year | 42/48 | €30,315 | €44,838 | +€14,523 | +47.9% |
| Trade debts | 44 | €1,250 | €935 | -€315 | -25.2% |
| Suppliers | 440/4 | €1,250 | €935 | -€315 | -25.2% |
| Taxes, remuneration and social security | 45 | €4,101 | €5,326 | +€1,225 | +29.9% |
| Taxes | 450/3 | €4,101 | €5,326 | +€1,225 | +29.9% |
| Other amounts payable | 47/48 | €24,964 | €38,577 | +€13,613 | +54.5% |
| Non-recurring operating income | 76A | €2,420 | - | -€2,420 | |
| Remuneration, social security and pensions | 62 | - | €54 | +€54 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,100 | €2,332 | +€232 | +11.0% |
| Other operating charges | 640/8 | €387 | €400 | +€13 | +3.4% |
| Non-recurring operating charges | 66A | €250 | - | -€250 | |
| Gross operating margin | 9900 | €9,659 | €6,401 | -€3,258 | -33.7% |
| Operating profit (loss) | 9901 | €6,922 | €3,615 | -€3,307 | -47.8% |
| Financial charges | 65/66B | €436 | €218 | -€218 | -50.0% |
| Recurring financial charges | 65 | €436 | €218 | -€218 | -50.0% |
| Profit (loss) for the period before taxes | 9903 | €6,486 | €3,397 | -€3,089 | -47.6% |
| Income taxes | 67/77 | €865 | €963 | +€98 | +11.3% |
| Profit (loss) for the period | 9904 | €5,621 | €2,434 | -€3,187 | -56.7% |
| Profit (loss) for the period to be appropriated | 9905 | €5,621 | €2,434 | -€3,187 | -56.7% |
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.