BOOM: 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.
BOOM
Largest movements
- Receivables within one year +€218,642
up €218,642 (+139%), from €157,117 to €375,759
of which Trade receivables: +€210,409
- Stocks and contracts -€91,339
down €91,339 (-42.0%), from €217,631 to €126,293
- Tangible fixed assets -€12,478
down €12,478 (-6.7%), from €187,196 to €174,718
of which Land and buildings: -€8,663
- Trade debts +€86,867
up €86,867 (+121%), from €71,606 to €158,473
- Other debts +€55,882
up €55,882 (+30.9%), from €180,946 to €236,828
- Profit (loss) carried forward -€36,204
down €36,204 (-71.1%), from €50,894 to €14,689
- Tax, wage and social debts +€24,541
up €24,541 (+23.4%), from €104,882 to €129,423
of which Remuneration and social security: +€26,244
- Current portion of long-term debt -€12,106
down €12,106 (-66.2%), from €18,300 to €6,193
- Gross operating margin +€21,504
up €21,504 (+8.7%), from €248,314 to €269,818
- Taxes +€13,857
new in 2025: €13,857
- Staff costs -€10,286
down €10,286 (-3.8%), from €271,047 to €260,761
- Financial charges +€4,790
up €4,790 (+76.6%), from €6,255 to €11,044
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 | €571,423 | €684,209 | +€112,786 | +19.7% |
| Fixed assets | 21/28 | €189,811 | €177,333 | -€12,478 | -6.6% |
| Tangible fixed assets | 22/27 | €187,196 | €174,718 | -€12,478 | -6.7% |
| Land and buildings | 22 | €151,706 | €143,044 | -€8,663 | -5.7% |
| Plant, machinery and equipment | 23 | €35,030 | €31,331 | -€3,700 | -10.6% |
| Furniture and vehicles | 24 | €459 | €344 | -€115 | -25.1% |
| Financial fixed assets | 28 | €2,615 | €2,615 | = | 0.0% |
| Current assets | 29/58 | €381,612 | €506,876 | +€125,263 | +32.8% |
| Stocks and contracts in progress | 3 | €217,631 | €126,293 | -€91,339 | -42.0% |
| Stocks | 30/36 | €217,631 | €126,293 | -€91,339 | -42.0% |
| Amounts receivable within one year | 40/41 | €157,117 | €375,759 | +€218,642 | +139% |
| Trade receivables | 40 | €149,792 | €360,201 | +€210,409 | +140% |
| Other amounts receivable | 41 | €7,325 | €15,558 | +€8,233 | +112% |
| Cash at bank and in hand | 54/58 | €3,603 | €542 | -€3,061 | -85.0% |
| Deferred charges and accrued income | 490/1 | €3,261 | €4,283 | +€1,021 | +31.3% |
| Total equity and liabilities | 10/49 | €571,423 | €684,209 | +€112,786 | +19.7% |
| Equity | 10/15 | €131,354 | €95,149 | -€36,204 | -27.6% |
| Contributions | 10/11 | €78,600 | €78,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €50,894 | €14,689 | -€36,204 | -71.1% |
| Amounts payable | 17/49 | €440,070 | €589,059 | +€148,990 | +33.9% |
| Amounts payable after more than one year | 17 | €14,336 | €8,143 | -€6,193 | -43.2% |
| Financial debts | 170/4 | €14,336 | €8,143 | -€6,193 | -43.2% |
| Amounts payable within one year | 42/48 | €425,734 | €580,917 | +€155,183 | +36.5% |
| Current portion of amounts payable after more than one year | 42 | €18,300 | €6,193 | -€12,106 | -66.2% |
| Financial debts | 43 | €50,000 | €50,000 | = | 0.0% |
| Credit institutions | 430/8 | €50,000 | €50,000 | = | 0.0% |
| Trade debts | 44 | €71,606 | €158,473 | +€86,867 | +121% |
| Suppliers | 440/4 | €71,606 | €158,473 | +€86,867 | +121% |
| Taxes, remuneration and social security | 45 | €104,882 | €129,423 | +€24,541 | +23.4% |
| Taxes | 450/3 | €42,344 | €40,640 | -€1,704 | -4.0% |
| Remuneration and social security | 454/9 | €62,539 | €88,783 | +€26,244 | +42.0% |
| Other amounts payable | 47/48 | €180,946 | €236,828 | +€55,882 | +30.9% |
| Remuneration, social security and pensions | 62 | €271,047 | €260,761 | -€10,286 | -3.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,968 | €14,295 | +€327 | +2.3% |
| Other operating charges | 640/8 | €9,136 | €9,188 | +€52 | +0.6% |
| Gross operating margin | 9900 | €248,314 | €269,818 | +€21,504 | +8.7% |
| Operating profit (loss) | 9901 | -€45,837 | -€14,426 | +€31,411 | +68.5% |
| Financial income | 75/76B | €701 | €3,123 | +€2,422 | +345% |
| Recurring financial income | 75 | €701 | €2,123 | +€1,422 | +203% |
| Non-recurring financial income | 76B | - | €1,000 | +€1,000 | |
| Financial charges | 65/66B | €6,255 | €11,044 | +€4,790 | +76.6% |
| Recurring financial charges | 65 | €6,255 | €11,044 | +€4,790 | +76.6% |
| Profit (loss) for the period before taxes | 9903 | -€51,391 | -€22,348 | +€29,043 | +56.5% |
| Income taxes | 67/77 | - | €13,857 | +€13,857 | |
| Profit (loss) for the period | 9904 | -€51,391 | -€36,204 | +€15,186 | +29.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€51,391 | -€36,204 | +€15,186 | +29.6% |
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 21 October 2026 via checked.be.