BOOM & BOOM GROUP: what changed
What changed
BOOM & BOOM GROUP
NACE 68.201, Renting and operating of own or leased residential real estate, excluding social housing
filed annual accounts (NBB)
Net result for the year
€116,323
2024 · €90,866+€25,458
Equity
-€61,589
2024 · -€177,491+€115,903
Cash
€112,978
2024 · €12,139+€100,839
Balance sheet total
€1.3m
2024 · €1.5m-€106,997
Largest movements
Assets
- Tangible fixed assets -€203,534
down €203,534 (-14.5%), from €1.4m to €1.2m
of which Land and buildings: -€200,342
- Cash +€100,839
up €100,839 (+831%), from €12,139 to €112,978
mainly Investment in fixed assets (net) (+€201,463) and Net result for the year (+€116,323)
Equity and liabilities
- Other debts -€137,452
down €137,452 (-19.0%), from €723,087 to €585,635
- Profit (loss) carried forward +€116,534
up €116,534 (+34.2%), from -€340,824 to -€224,290
- Debts after one year -€89,790
down €89,790 (-10.9%), from €820,928 to €731,138
of which Financial debts: -€86,312
Income statement
- Gross operating margin +€195,779
up €195,779 (+143%), from €136,454 to €332,234
- Taxes +€195,507
up €195,507 (+15,773%), from €1,239 to €196,746
- Depreciation -€24,121
down €24,121 (-92.1%), from €26,191 to €2,071
- Financial charges +€5,189
up €5,189 (+42.6%), from €12,180 to €17,368
- Other operating charges -€3,918
down €3,918 (-55.1%), from €7,108 to €3,190
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
€90,866
Gross operating margin
+€195,779
Depreciation
+€24,121
Other operating charges
+€3,918
Financial income
+€2,335
Financial charges
-€5,189
Taxes
-€195,507
Result 2025
€116,323
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
-€10,974
Investment
+€201,463
Financing
-€89,650
Cash 2024
€12,139
From operations (derived)
-€10,974
Net result for the year
+€116,323
Depreciation
+€2,071
Receivables within one year
+€1,170
Deferred charges and accrued income
+€3,133
Provisions
-€210
Trade debts
+€1,180
Tax, wage and social debts
+€1,705
Other debts
-€137,452
Accrued charges and deferred income
+€1,107
Investment (derived)
+€201,463
Investment in fixed assets (net)
+€201,463
Financing
-€89,650
Debts after one year
-€89,790
Current portion of long-term debt
+€561
Contributions, distributions and other
-€421
Cash 2025
€112,978
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,451,064 | €1,344,067 | -€106,997 | -7.4% |
| Fixed assets | 21/28 | €1,408,611 | €1,205,078 | -€203,534 | -14.4% |
| Tangible fixed assets | 22/27 | €1,408,511 | €1,204,978 | -€203,534 | -14.5% |
| Land and buildings | 22 | €1,405,320 | €1,204,978 | -€200,342 | -14.3% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €3,191 | €0 | -€3,191 | -100% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €42,453 | €138,989 | +€96,536 | +227% |
| Amounts receivable within one year | 40/41 | €21,374 | €20,204 | -€1,170 | -5.5% |
| Trade receivables | 40 | €1,579 | €358 | -€1,221 | -77.3% |
| Other amounts receivable | 41 | €19,795 | €19,846 | +€51 | +0.3% |
| Cash at bank and in hand | 54/58 | €12,139 | €112,978 | +€100,839 | +831% |
| Deferred charges and accrued income | 490/1 | €8,940 | €5,807 | -€3,133 | -35.0% |
| Total equity and liabilities | 10/49 | €1,451,064 | €1,344,067 | -€106,997 | -7.4% |
| Equity | 10/15 | -€177,491 | -€61,589 | +€115,903 | +65.3% |
| Contributions | 10/11 | €80,000 | €80,000 | = | 0.0% |
| Capital | 10 | €80,000 | €80,000 | = | 0.0% |
| Issued capital | 100 | €80,000 | €80,000 | = | 0.0% |
| Reserves | 13 | €83,333 | €82,701 | -€631 | -0.8% |
| Non-distributable reserves | 130/1 | €8,000 | €8,000 | = | 0.0% |
| Legal reserve | 130 | €8,000 | €8,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €75,333 | €74,701 | -€631 | -0.8% |
| Profit (loss) carried forward | 14 | -€340,824 | -€224,290 | +€116,534 | +34.2% |
| Provisions and deferred taxes | 16 | €12,611 | €12,400 | -€210 | -1.7% |
| Deferred taxes | 168 | €12,611 | €12,400 | -€210 | -1.7% |
| Amounts payable | 17/49 | €1,615,944 | €1,393,255 | -€222,689 | -13.8% |
| Amounts payable after more than one year | 17 | €820,928 | €731,138 | -€89,790 | -10.9% |
| Financial debts | 170/4 | €811,929 | €725,617 | -€86,312 | -10.6% |
| Other amounts payable | 178/9 | €8,999 | €5,521 | -€3,478 | -38.6% |
| Amounts payable within one year | 42/48 | €795,016 | €661,009 | -€134,007 | -16.9% |
| Current portion of amounts payable after more than one year | 42 | €64,492 | €65,053 | +€561 | +0.9% |
| Trade debts | 44 | €7,437 | €8,617 | +€1,180 | +15.9% |
| Suppliers | 440/4 | €7,437 | €8,617 | +€1,180 | +15.9% |
| Taxes, remuneration and social security | 45 | €0 | €1,705 | +€1,705 | |
| Taxes | 450/3 | €0 | €0 | = | |
| Remuneration and social security | 454/9 | €0 | €1,705 | +€1,705 | |
| Other amounts payable | 47/48 | €723,087 | €585,635 | -€137,452 | -19.0% |
| Accrued charges and deferred income | 492/3 | - | €1,107 | +€1,107 | |
| Turnover | 70 | €0 | €0 | = | |
| Remuneration, social security and pensions | 62 | €0 | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,191 | €2,071 | -€24,121 | -92.1% |
| Other operating charges | 640/8 | €7,108 | €3,190 | -€3,918 | -55.1% |
| Non-recurring operating charges | 66A | - | €0 | = | |
| Gross operating margin | 9900 | €136,454 | €332,234 | +€195,779 | +143% |
| Operating profit (loss) | 9901 | €103,155 | €326,973 | +€223,818 | +217% |
| Financial income | 75/76B | €498 | €2,834 | +€2,335 | +469% |
| Recurring financial income | 75 | €498 | €2,834 | +€2,335 | +469% |
| Financial charges | 65/66B | €12,180 | €17,368 | +€5,189 | +42.6% |
| Recurring financial charges | 65 | €12,180 | €17,368 | +€5,189 | +42.6% |
| Profit (loss) for the period before taxes | 9903 | €91,474 | €312,438 | +€220,964 | +242% |
| Transfer from deferred taxes | 780 | €631 | €631 | = | 0.0% |
| Income taxes | 67/77 | €1,239 | €196,746 | +€195,507 | +15,773% |
| Profit (loss) for the period | 9904 | €90,866 | €116,323 | +€25,458 | +28.0% |
| Transfer from tax-exempt reserves | 789 | €210 | €210 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €91,076 | €116,534 | +€25,458 | +28.0% |
Next steps
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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 2 November 2026 via checked.be.