BOOM 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 BOOM
Largest movements
- Cash -€13,242
down €13,242 (-100.0%), from €13,244 to €2
mainly Net result for the year (-€10,703) and Receivables within one year (-€4,802)
- Receivables within one year +€4,802
up €4,802 (+41.3%), from €11,631 to €16,433
of which Trade receivables: +€5,293
- Tangible fixed assets -€1,584
down €1,584 (-27.2%), from €5,831 to €4,247
of which Furniture and vehicles: -€1,387
- Deferred charges and accrued income +€1,021
up €1,021 (+189%), from €542 to €1,563
- Profit (loss) carried forward -€10,703
down €10,703, from €9,692 to -€1,011
- Short-term financial debts +€4,151
new in 2025: €4,151
- Tax, wage and social debts -€3,429
down €3,429 (-66.7%), from €5,141 to €1,713
- Trade debts +€1,564
up €1,564 (+21.4%), from €7,323 to €8,887
- Other debts -€587
no longer reported in 2025 (was €587)
- Gross operating margin +€7,282
up €7,282 (+50.6%), from -€14,401 to -€7,119
- Depreciation -€546
down €546 (-25.6%), from €2,130 to €1,584
- Financial charges +€209
up €209 (+16.4%), from €1,273 to €1,482
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 | €31,248 | €22,245 | -€9,003 | -28.8% |
| Fixed assets | 21/28 | €5,831 | €4,247 | -€1,584 | -27.2% |
| Tangible fixed assets | 22/27 | €5,831 | €4,247 | -€1,584 | -27.2% |
| Furniture and vehicles | 24 | €5,240 | €3,853 | -€1,387 | -26.5% |
| Other tangible fixed assets | 26 | €591 | €394 | -€197 | -33.3% |
| Current assets | 29/58 | €25,417 | €17,998 | -€7,419 | -29.2% |
| Amounts receivable within one year | 40/41 | €11,631 | €16,433 | +€4,802 | +41.3% |
| Trade receivables | 40 | €9,767 | €15,060 | +€5,293 | +54.2% |
| Other amounts receivable | 41 | €1,864 | €1,373 | -€491 | -26.3% |
| Cash at bank and in hand | 54/58 | €13,244 | €2 | -€13,242 | -100.0% |
| Deferred charges and accrued income | 490/1 | €542 | €1,563 | +€1,021 | +189% |
| Total equity and liabilities | 10/49 | €31,248 | €22,245 | -€9,003 | -28.8% |
| Equity | 10/15 | €18,197 | €7,494 | -€10,703 | -58.8% |
| Contributions | 10/11 | €6,605 | €6,605 | = | 0.0% |
| Reserves | 13 | €1,900 | €1,900 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,900 | €1,900 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,900 | €1,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,692 | -€1,011 | -€10,703 | |
| Amounts payable | 17/49 | €13,051 | €14,751 | +€1,700 | +13.0% |
| Amounts payable within one year | 42/48 | €13,051 | €14,751 | +€1,700 | +13.0% |
| Financial debts | 43 | - | €4,151 | +€4,151 | |
| Credit institutions | 430/8 | - | €4,151 | +€4,151 | |
| Trade debts | 44 | €7,323 | €8,887 | +€1,564 | +21.4% |
| Suppliers | 440/4 | €7,323 | €8,887 | +€1,564 | +21.4% |
| Taxes, remuneration and social security | 45 | €5,141 | €1,713 | -€3,429 | -66.7% |
| Taxes | 450/3 | €5,141 | €1,713 | -€3,429 | -66.7% |
| Other amounts payable | 47/48 | €587 | - | -€587 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,130 | €1,584 | -€546 | -25.6% |
| Other operating charges | 640/8 | €384 | €400 | +€15 | +4.0% |
| Gross operating margin | 9900 | -€14,401 | -€7,119 | +€7,282 | +50.6% |
| Operating profit (loss) | 9901 | -€16,915 | -€9,103 | +€7,812 | +46.2% |
| Financial income | 75/76B | €103 | €13 | -€90 | -87.3% |
| Recurring financial income | 75 | €103 | €13 | -€90 | -87.3% |
| Financial charges | 65/66B | €1,273 | €1,482 | +€209 | +16.4% |
| Recurring financial charges | 65 | €1,273 | €1,482 | +€209 | +16.4% |
| Profit (loss) for the period before taxes | 9903 | -€18,085 | -€10,572 | +€7,513 | +41.5% |
| Income taxes | 67/77 | €110 | €131 | +€21 | +18.9% |
| Profit (loss) for the period | 9904 | -€18,196 | -€10,703 | +€7,493 | +41.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€18,196 | -€10,703 | +€7,493 | +41.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.