Boeming: 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.
Boeming
Largest movements
- Receivables within one year -€24,783
down €24,783 (-27.5%), from €90,052 to €65,268
of which Trade receivables: -€12,497
- Cash +€14,457
up €14,457 (+168.0%), from €8,606 to €23,063
mainly Receivables within one year (+€24,783) and Net result for the year (+€3,485)
- Tangible fixed assets -€2,570
down €2,570 (-22.2%), from €11,592 to €9,022
of which Furniture and vehicles: -€1,888
- Deferred charges and accrued income +€1,941
up €1,941 (+243.7%), from €796 to €2,737
- Reserves -€11,829
down €11,829 (-13.6%), from €87,158 to €75,329
- Trade debts +€3,448
up €3,448 (+387.4%), from €890 to €4,339
- Debts after one year -€1,925
down €1,925 (-100.0%), from €1,925 to €0
- Current portion of long-term debt -€1,577
down €1,577 (-100.0%), from €1,577 to €0
- Other operating charges -€6,722
down €6,722 (-71.2%), from €9,447 to €2,724
- Taxes +€1,864
up €1,864 (+82.5%), from €2,260 to €4,124
- Gross operating margin +€1,117
up €1,117 (+8.1%), from €13,757 to €14,874
- Financial income -€396
down €396 (-40.9%), from €968 to €572
- Depreciation -€333
down €333 (-11.5%), from €2,903 to €2,570
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 | €111,047 | €100,091 | -€10,956 | -9.9% |
| Fixed assets | 21/28 | €11,592 | €9,022 | -€2,570 | -22.2% |
| Tangible fixed assets | 22/27 | €11,592 | €9,022 | -€2,570 | -22.2% |
| Plant, machinery and equipment | 23 | €360 | €0 | -€360 | -100.0% |
| Furniture and vehicles | 24 | €9,063 | €7,175 | -€1,888 | -20.8% |
| Other tangible fixed assets | 26 | €2,169 | €1,847 | -€322 | -14.8% |
| Current assets | 29/58 | €99,454 | €91,069 | -€8,386 | -8.4% |
| Amounts receivable within one year | 40/41 | €90,052 | €65,268 | -€24,783 | -27.5% |
| Trade receivables | 40 | €43,241 | €30,745 | -€12,497 | -28.9% |
| Other amounts receivable | 41 | €46,810 | €34,524 | -€12,287 | -26.2% |
| Cash at bank and in hand | 54/58 | €8,606 | €23,063 | +€14,457 | +168.0% |
| Deferred charges and accrued income | 490/1 | €796 | €2,737 | +€1,941 | +243.7% |
| Total equity and liabilities | 10/49 | €111,047 | €100,091 | -€10,956 | -9.9% |
| Equity | 10/15 | €98,664 | €86,835 | -€11,829 | -12.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €87,158 | €75,329 | -€11,829 | -13.6% |
| Distributable reserves | 133 | €87,158 | €75,329 | -€11,829 | -13.6% |
| Profit (loss) carried forward | 14 | €5,306 | €5,306 | = | 0.0% |
| Amounts payable | 17/49 | €12,383 | €13,256 | +€873 | +7.1% |
| Amounts payable after more than one year | 17 | €1,925 | €0 | -€1,925 | -100.0% |
| Financial debts | 170/4 | €1,925 | €0 | -€1,925 | -100.0% |
| Amounts payable within one year | 42/48 | €10,458 | €13,256 | +€2,798 | +26.8% |
| Current portion of amounts payable after more than one year | 42 | €1,577 | €0 | -€1,577 | -100.0% |
| Trade debts | 44 | €890 | €4,339 | +€3,448 | +387.4% |
| Suppliers | 440/4 | €890 | €4,339 | +€3,448 | +387.4% |
| Taxes, remuneration and social security | 45 | €7,709 | €8,815 | +€1,107 | +14.4% |
| Taxes | 450/3 | €7,709 | €8,815 | +€1,107 | +14.4% |
| Other amounts payable | 47/48 | €282 | €102 | -€180 | -63.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,903 | €2,570 | -€333 | -11.5% |
| Other operating charges | 640/8 | €9,447 | €2,724 | -€6,722 | -71.2% |
| Gross operating margin | 9900 | €13,757 | €14,874 | +€1,117 | +8.1% |
| Operating profit (loss) | 9901 | €1,407 | €9,580 | +€8,172 | +580.7% |
| Financial income | 75/76B | €968 | €572 | -€396 | -40.9% |
| Recurring financial income | 75 | €968 | €572 | -€396 | -40.9% |
| Financial charges | 65/66B | €2,853 | €2,543 | -€310 | -10.8% |
| Recurring financial charges | 65 | €2,853 | €2,543 | -€310 | -10.8% |
| Profit (loss) for the period before taxes | 9903 | -€477 | €7,609 | +€8,086 | |
| Income taxes | 67/77 | €2,260 | €4,124 | +€1,864 | +82.5% |
| Profit (loss) for the period | 9904 | -€2,737 | €3,485 | +€6,222 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,737 | €3,485 | +€6,222 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.