BM BOOMVERZORGING: what changed
What changed
BM BOOMVERZORGING
NACE 81.300, Landscape service activities
filed annual accounts (NBB)
Net result for the year
€2,131
2024 · €10,488-€8,357
Equity
€110,918
2024 · €108,787+€2,131
Cash
€48,462
2024 · €28,993+€19,468
Balance sheet total
€245,864
2024 · €298,081-€52,217
Largest movements
Assets
- Tangible fixed assets -€76,203
down €76,203 (-35.0%), from €217,856 to €141,652
of which Leasing and similar rights: -€43,837
- Cash +€19,468
up €19,468 (+67.1%), from €28,993 to €48,462
mainly Depreciation (+€62,673) and Trade debts (+€15,589)
- Receivables within one year +€7,080
up €7,080 (+14.8%), from €47,703 to €54,783
of which Other amounts receivable: +€7,534
Equity and liabilities
- Other debts -€54,623
down €54,623 (-52.4%), from €104,224 to €49,600
- Current portion of long-term debt -€17,215
no longer reported in 2025 (was €17,215)
- Trade debts +€15,589
up €15,589 (+105%), from €14,838 to €30,427
Income statement
- Gross operating margin -€19,514
down €19,514 (-22.2%), from €87,801 to €68,288
- Depreciation -€7,247
down €7,247 (-10.4%), from €69,920 to €62,673
- Taxes -€3,732
down €3,732 (-64.9%), from €5,749 to €2,017
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
€10,488
Gross operating margin
-€19,514
Depreciation
+€7,247
Other operating charges
+€13
Financial income
-€205
Financial charges
+€370
Taxes
+€3,732
Result 2025
€2,131
raises the resultlowers the result
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
+€23,278
Investment
+€13,530
Financing
-€17,340
Cash 2024
€28,993
From operations (derived)
+€23,278
Net result for the year
+€2,131
Depreciation
+€62,673
Stocks and contracts
+€2,605
Receivables within one year
-€7,080
Deferred charges and accrued income
-€43
Trade debts
+€15,589
Tax, wage and social debts
+€2,026
Other debts
-€54,623
Investment (derived)
+€13,530
Investment in fixed assets (net)
+€13,530
Financing
-€17,340
Debts after one year
-€125
Current portion of long-term debt
-€17,215
Cash 2025
€48,462
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €298,081 | €245,864 | -€52,217 | -17.5% |
| Fixed assets | 21/28 | €217,856 | €141,652 | -€76,203 | -35.0% |
| Tangible fixed assets | 22/27 | €217,856 | €141,652 | -€76,203 | -35.0% |
| Land and buildings | 22 | €62,412 | €54,629 | -€7,784 | -12.5% |
| Plant, machinery and equipment | 23 | €11,355 | €4,658 | -€6,697 | -59.0% |
| Furniture and vehicles | 24 | €71,334 | €53,449 | -€17,886 | -25.1% |
| Leasing and similar rights | 25 | €72,754 | €28,917 | -€43,837 | -60.3% |
| Current assets | 29/58 | €80,226 | €104,212 | +€23,986 | +29.9% |
| Stocks and contracts in progress | 3 | €2,605 | - | -€2,605 | |
| Stocks | 30/36 | €2,605 | - | -€2,605 | |
| Amounts receivable within one year | 40/41 | €47,703 | €54,783 | +€7,080 | +14.8% |
| Trade receivables | 40 | €36,840 | €36,386 | -€454 | -1.2% |
| Other amounts receivable | 41 | €10,864 | €18,398 | +€7,534 | +69.4% |
| Cash at bank and in hand | 54/58 | €28,993 | €48,462 | +€19,468 | +67.1% |
| Deferred charges and accrued income | 490/1 | €924 | €967 | +€43 | +4.7% |
| Total equity and liabilities | 10/49 | €298,081 | €245,864 | -€52,217 | -17.5% |
| Equity | 10/15 | €108,787 | €110,918 | +€2,131 | +2.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €60,488 | €62,425 | +€1,937 | +3.2% |
| Distributable reserves | 133 | €60,488 | €62,425 | +€1,937 | +3.2% |
| Profit (loss) carried forward | 14 | €45,300 | €45,493 | +€194 | +0.4% |
| Amounts payable | 17/49 | €189,294 | €134,946 | -€54,348 | -28.7% |
| Amounts payable after more than one year | 17 | €51,314 | €51,189 | -€125 | -0.2% |
| Financial debts | 170/4 | €51,314 | €51,189 | -€125 | -0.2% |
| Amounts payable within one year | 42/48 | €137,981 | €83,757 | -€54,223 | -39.3% |
| Current portion of amounts payable after more than one year | 42 | €17,215 | - | -€17,215 | |
| Trade debts | 44 | €14,838 | €30,427 | +€15,589 | +105% |
| Suppliers | 440/4 | €14,838 | €30,427 | +€15,589 | +105% |
| Taxes, remuneration and social security | 45 | €1,704 | €3,730 | +€2,026 | +119% |
| Taxes | 450/3 | €1,704 | €3,730 | +€2,026 | +119% |
| Other amounts payable | 47/48 | €104,224 | €49,600 | -€54,623 | -52.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €69,920 | €62,673 | -€7,247 | -10.4% |
| Other operating charges | 640/8 | €815 | €803 | -€13 | -1.5% |
| Gross operating margin | 9900 | €87,801 | €68,288 | -€19,514 | -22.2% |
| Operating profit (loss) | 9901 | €17,066 | €4,812 | -€12,254 | -71.8% |
| Financial income | 75/76B | €205 | €0 | -€205 | -100.0% |
| Recurring financial income | 75 | €205 | €0 | -€205 | -100.0% |
| Financial charges | 65/66B | €1,034 | €664 | -€370 | -35.8% |
| Recurring financial charges | 65 | €1,034 | €664 | -€370 | -35.8% |
| Profit (loss) for the period before taxes | 9903 | €16,237 | €4,148 | -€12,089 | -74.5% |
| Income taxes | 67/77 | €5,749 | €2,017 | -€3,732 | -64.9% |
| Profit (loss) for the period | 9904 | €10,488 | €2,131 | -€8,357 | -79.7% |
| Profit (loss) for the period to be appropriated | 9905 | €10,488 | €2,131 | -€8,357 | -79.7% |
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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.