Boom Plus: 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.
What changed
Boom Plus
NACE 68.201, Renting and operating of own or leased residential real estate, excluding social housing
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€773,665
2024 · -€222,427-€551,238
Equity
-€2.4m
2024 · -€1.7m-€659,355
Cash
€1.5m
2024 · €900,360+€571,363
Balance sheet total
€23.3m
2024 · €18.5m+€4.8m
Largest movements
Assets
- Stocks and contracts +€4.5m
up €4.5m (+41.7%), from €10.8m to €15.4m
- Cash +€571,363
up €571,363 (+63.5%), from €900,360 to €1.5m
mainly Debts after one year (+€4.9m) and Short-term financial debts (+€1.6m)
- Tangible fixed assets -€313,980
down €313,980 (-4.8%), from €6.6m to €6.3m
of which Land and buildings: -€286,718
Equity and liabilities
- Debts after one year +€4.9m
up €4.9m (+35.5%), from €13.7m to €18.6m
- Short-term financial debts +€1.6m
up €1.6m (+40.4%), from €3.8m to €5.4m
- Trade debts -€950,788
down €950,788 (-64.7%), from €1.5m to €519,497
- Profit (loss) carried forward -€773,665
down €773,665 (-34.8%), from -€2.2m to -€3.0m
Income statement
- Financial charges +€406,884
up €406,884 (+170.5%), from €238,643 to €645,527
- Gross operating margin -€120,254
down €120,254 (-24.4%), from €492,122 to €371,868
- Provisions +€30,617
up €30,617 (+148.5%), from €20,621 to €51,238
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.
Result 2024
-€222,427
Gross operating margin
-€120,254
Staff costs
+€2,343
Depreciation
-€966
Write-downs
+€1,138
Provisions
-€30,617
Other operating charges
-€1,880
Financial income
+€2,318
Financial charges
-€406,884
Deferred taxes and other
+€3,563
Result 2025
-€773,665
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.
From operations
-€6.2m
Investment
-€6,774
Financing
+€6.7m
Cash 2024
€900,360
From operations (derived)
-€6.2m
Net result for the year
-€773,665
Depreciation
+€313,980
Stocks and contracts
-€4.5m
Receivables within one year
-€32,525
Smaller working-capital items
-€1,594
Provisions
-€77,326
Trade debts
-€950,788
Tax, wage and social debts
-€194,379
Other debts
+€81,833
Investment (derived)
-€6,774
Investment in fixed assets (net)
-€6,774
Financing
+€6.7m
Debts after one year
+€4.9m
Current portion of long-term debt
+€201,927
Short-term financial debts
+€1.6m
Contributions, distributions and other
+€114,310
Cash 2025
€1.5m
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €18,480,427 | €23,296,681 | +€4.8m | +26.1% |
| Fixed assets | 21/28 | €6,604,598 | €6,297,393 | -€307,205 | -4.7% |
| Tangible fixed assets | 22/27 | €6,604,173 | €6,290,193 | -€313,980 | -4.8% |
| Land and buildings | 22 | €6,493,295 | €6,206,577 | -€286,718 | -4.4% |
| Furniture and vehicles | 24 | €109,048 | €81,786 | -€27,262 | -25.0% |
| Assets under construction and advance payments | 27 | €1,830 | €1,830 | = | 0.0% |
| Financial fixed assets | 28 | €425 | €7,199 | +€6,774 | +1594.0% |
| Current assets | 29/58 | €11,875,829 | €16,999,288 | +€5.1m | +43.1% |
| Stocks and contracts in progress | 3 | €10,839,960 | €15,359,599 | +€4.5m | +41.7% |
| Stocks | 30/36 | €10,839,960 | €15,359,599 | +€4.5m | +41.7% |
| Amounts receivable within one year | 40/41 | €132,014 | €164,539 | +€32,525 | +24.6% |
| Trade receivables | 40 | €130,702 | €161,365 | +€30,663 | +23.5% |
| Other amounts receivable | 41 | €1,312 | €3,173 | +€1,862 | +141.9% |
| Cash at bank and in hand | 54/58 | €900,360 | €1,471,723 | +€571,363 | +63.5% |
| Deferred charges and accrued income | 490/1 | €3,495 | €3,427 | -€67 | -1.9% |
| Total equity and liabilities | 10/49 | €18,480,427 | €23,296,681 | +€4.8m | +26.1% |
| Equity | 10/15 | -€1,719,655 | -€2,379,009 | -€659,355 | -38.3% |
| Profit (loss) carried forward | 14 | -€2,223,000 | -€2,996,665 | -€773,665 | -34.8% |
| Investment grants | 15 | €503,345 | €617,655 | +€114,310 | +22.7% |
| Provisions and deferred taxes | 16 | €188,403 | €111,077 | -€77,326 | -41.0% |
| Provisions for liabilities and charges | 160/5 | €20,621 | €71,859 | +€51,238 | +248.5% |
| Other liabilities and charges | 164/5 | €20,621 | €71,859 | +€51,238 | +248.5% |
| Deferred taxes | 168 | €167,782 | €39,218 | -€128,563 | -76.6% |
| Amounts payable | 17/49 | €20,011,679 | €25,564,614 | +€5.6m | +27.7% |
| Amounts payable after more than one year | 17 | €13,698,541 | €18,564,544 | +€4.9m | +35.5% |
| Financial debts | 170/4 | €13,698,541 | €18,564,544 | +€4.9m | +35.5% |
| Amounts payable within one year | 42/48 | €6,306,144 | €6,994,737 | +€688,593 | +10.9% |
| Current portion of amounts payable after more than one year | 42 | €479,827 | €681,755 | +€201,927 | +42.1% |
| Financial debts | 43 | €3,836,011 | €5,386,011 | +€1.6m | +40.4% |
| Credit institutions | 430/8 | €3,836,011 | €5,386,011 | +€1.6m | +40.4% |
| Trade debts | 44 | €1,470,286 | €519,497 | -€950,788 | -64.7% |
| Suppliers | 440/4 | €1,470,286 | €519,497 | -€950,788 | -64.7% |
| Taxes, remuneration and social security | 45 | €278,263 | €83,885 | -€194,379 | -69.9% |
| Taxes | 450/3 | €258,765 | €70,471 | -€188,294 | -72.8% |
| Remuneration and social security | 454/9 | €19,499 | €13,414 | -€6,084 | -31.2% |
| Other amounts payable | 47/48 | €241,757 | €323,590 | +€81,833 | +33.8% |
| Accrued charges and deferred income | 492/3 | €6,994 | €5,332 | -€1,662 | -23.8% |
| Non-recurring operating income | 76A | €13,618 | €6,733 | -€6,885 | -50.6% |
| Remuneration, social security and pensions | 62 | €94,373 | €92,029 | -€2,343 | -2.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €313,013 | €313,980 | +€966 | +0.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,439 | €301 | -€1,138 | -79.1% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €20,621 | €51,238 | +€30,617 | +148.5% |
| Other operating charges | 640/8 | €61,164 | €63,044 | +€1,880 | +3.1% |
| Gross operating margin | 9900 | €492,122 | €371,868 | -€120,254 | -24.4% |
| Operating profit (loss) | 9901 | €1,512 | -€148,723 | -€150,235 | |
| Financial income | 75/76B | €14,704 | €17,022 | +€2,318 | +15.8% |
| Recurring financial income | 75 | €14,704 | €17,022 | +€2,318 | +15.8% |
| Financial charges | 65/66B | €238,643 | €645,527 | +€406,884 | +170.5% |
| Recurring financial charges | 65 | €238,643 | €645,527 | +€406,884 | +170.5% |
| Profit (loss) for the period before taxes | 9903 | -€222,427 | -€777,228 | -€554,801 | -249.4% |
| Transfer from deferred taxes | 780 | - | €3,563 | +€3,563 | |
| Profit (loss) for the period | 9904 | -€222,427 | -€773,665 | -€551,238 | -247.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€222,427 | -€773,665 | -€551,238 | -247.8% |
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 10 October 2026 via checked.be.