BOOM'S: 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'S
NACE 90.393, Specialised image, lighting and sound technical services
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€28,916
2024 · €20,772+€8,144
Equity
€234,043
2024 · €207,627+€26,416
Cash
€996
2024 · €1,253-€257
Balance sheet total
€721,393
2024 · €733,014-€11,621
Largest movements
Assets
No asset line moved by more than 1% of the balance sheet total.
Equity and liabilities
- Debts after one year -€46,781
down €46,781 (-13.3%), from €351,723 to €304,942
- Profit (loss) carried forward +€26,416
up €26,416 (+13.7%), from €193,367 to €219,783
- Other debts +€17,283
up €17,283 (+15.5%), from €111,465 to €128,748
Income statement
- Gross operating margin +€14,573
up €14,573 (+29.2%), from €49,908 to €64,481
- Depreciation +€2,666
up €2,666 (+15.9%), from €16,714 to €19,380
- Financial charges +€2,181
up €2,181 (+33.8%), from €6,460 to €8,641
- Taxes +€1,392
up €1,392 (+26.3%), from €5,287 to €6,679
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
€20,772
Gross operating margin
+€14,573
Depreciation
-€2,666
Other operating charges
-€193
Financial income
+€2
Financial charges
-€2,181
Taxes
-€1,392
Result 2025
€28,916
raises the resultlowers the result
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.
From operations
+€68,000
Investment
-€13,907
Financing
-€54,350
Cash 2024
€1,253
From operations (derived)
+€68,000
Net result for the year
+€28,916
Depreciation
+€19,380
Receivables within one year
+€6,416
Deferred charges and accrued income
-€525
Trade debts
-€1,795
Tax, wage and social debts
+€3,825
Other debts
+€17,283
Accrued charges and deferred income
-€5,500
Investment (derived)
-€13,907
Investment in fixed assets (net)
-€13,907
Financing
-€54,350
Debts after one year
-€46,781
Current portion of long-term debt
-€5,068
Contributions, distributions and other
-€2,500
Cash 2025
€996
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €733,014 | €721,393 | -€11,621 | -1.6% |
| Fixed assets | 21/28 | €715,069 | €709,596 | -€5,472 | -0.8% |
| Tangible fixed assets | 22/27 | €265,069 | €259,596 | -€5,472 | -2.1% |
| Land and buildings | 22 | €226,248 | €219,034 | -€7,215 | -3.2% |
| Plant, machinery and equipment | 23 | €3,019 | €1,623 | -€1,396 | -46.2% |
| Furniture and vehicles | 24 | €35,801 | €38,940 | +€3,138 | +8.8% |
| Financial fixed assets | 28 | €450,000 | €450,000 | = | 0.0% |
| Current assets | 29/58 | €17,945 | €11,797 | -€6,148 | -34.3% |
| Amounts receivable within one year | 40/41 | €14,930 | €8,514 | -€6,416 | -43.0% |
| Trade receivables | 40 | €9,197 | €8,441 | -€757 | -8.2% |
| Other amounts receivable | 41 | €5,733 | €74 | -€5,660 | -98.7% |
| Cash at bank and in hand | 54/58 | €1,253 | €996 | -€257 | -20.5% |
| Deferred charges and accrued income | 490/1 | €1,761 | €2,286 | +€525 | +29.8% |
| Total equity and liabilities | 10/49 | €733,014 | €721,393 | -€11,621 | -1.6% |
| Equity | 10/15 | €207,627 | €234,043 | +€26,416 | +12.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €193,367 | €219,783 | +€26,416 | +13.7% |
| Amounts payable | 17/49 | €525,387 | €487,350 | -€38,037 | -7.2% |
| Amounts payable after more than one year | 17 | €351,723 | €304,942 | -€46,781 | -13.3% |
| Financial debts | 170/4 | €351,723 | €304,942 | -€46,781 | -13.3% |
| Amounts payable within one year | 42/48 | €168,164 | €182,409 | +€14,244 | +8.5% |
| Current portion of amounts payable after more than one year | 42 | €51,850 | €46,781 | -€5,068 | -9.8% |
| Trade debts | 44 | €3,338 | €1,543 | -€1,795 | -53.8% |
| Suppliers | 440/4 | €3,338 | €1,543 | -€1,795 | -53.8% |
| Taxes, remuneration and social security | 45 | €1,512 | €5,336 | +€3,825 | +253% |
| Taxes | 450/3 | €1,512 | €3,886 | +€2,375 | +157% |
| Remuneration and social security | 454/9 | - | €1,450 | +€1,450 | |
| Other amounts payable | 47/48 | €111,465 | €128,748 | +€17,283 | +15.5% |
| Accrued charges and deferred income | 492/3 | €5,500 | - | -€5,500 | |
| Non-recurring operating income | 76A | €400 | - | -€400 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,714 | €19,380 | +€2,666 | +15.9% |
| Other operating charges | 640/8 | €674 | €867 | +€193 | +28.6% |
| Gross operating margin | 9900 | €49,908 | €64,481 | +€14,573 | +29.2% |
| Operating profit (loss) | 9901 | €32,519 | €44,233 | +€11,714 | +36.0% |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €6,460 | €8,641 | +€2,181 | +33.8% |
| Recurring financial charges | 65 | €6,460 | €8,641 | +€2,181 | +33.8% |
| Profit (loss) for the period before taxes | 9903 | €26,059 | €35,595 | +€9,536 | +36.6% |
| Income taxes | 67/77 | €5,287 | €6,679 | +€1,392 | +26.3% |
| Profit (loss) for the period | 9904 | €20,772 | €28,916 | +€8,144 | +39.2% |
| Profit (loss) for the period to be appropriated | 9905 | €20,772 | €28,916 | +€8,144 | +39.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.