BOOMALINI: what changed
Two fiscal 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.
BOOMALINI
Largest movements
- Receivables within one year -€10,003
down €10,003 (-9.9%), from €100,858 to €90,855
of which Trade receivables: -€10,324
- Cash +€8,976
up €8,976 (+206.0%), from €4,358 to €13,335
mainly Receivables within one year (+€10,003) and Tax, wage and social debts (+€2,061)
- Tangible fixed assets -€1,118
down €1,118 (-33.3%), from €3,355 to €2,236
- Tax, wage and social debts +€2,061
up €2,061 (+216.3%), from €953 to €3,014
of which Remuneration and social security: +€1,150
- Profit (loss) carried forward -€1,972
down €1,972 (-6.0%), from €32,815 to €30,843
- Current portion of long-term debt -€1,348
down €1,348 (-28.5%), from €4,728 to €3,380
- Gross operating margin -€6,820
down €6,820, from €3,606 to -€3,214
- Financial income +€1,071
up €1,071 (+34.8%), from €3,077 to €4,149
- Taxes -€876
down €876 (-48.3%), from €1,813 to €937
- Other operating charges +€78
up €78 (+20.4%), from €384 to €463
From the 2023 result to the 2024 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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €108,571 | €106,426 | -€2,145 | -2.0% |
| Fixed assets | 21/28 | €3,355 | €2,236 | -€1,118 | -33.3% |
| Tangible fixed assets | 22/27 | €3,355 | €2,236 | -€1,118 | -33.3% |
| Other tangible fixed assets | 26 | €3,355 | €2,236 | -€1,118 | -33.3% |
| Current assets | 29/58 | €105,216 | €104,189 | -€1,027 | -1.0% |
| Amounts receivable within one year | 40/41 | €100,858 | €90,855 | -€10,003 | -9.9% |
| Trade receivables | 40 | €20,159 | €9,834 | -€10,324 | -51.2% |
| Other amounts receivable | 41 | €80,699 | €81,020 | +€321 | +0.4% |
| Cash at bank and in hand | 54/58 | €4,358 | €13,335 | +€8,976 | +206.0% |
| Total equity and liabilities | 10/49 | €108,571 | €106,426 | -€2,145 | -2.0% |
| Equity | 10/15 | €100,227 | €98,255 | -€1,972 | -2.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Capital | 10 | €18,592 | - | -€18,592 | |
| Issued capital | 100 | €18,592 | - | -€18,592 | |
| Outside capital | 11 | - | €18,592 | +€18,592 | |
| Other | 1109/19 | - | €18,592 | +€18,592 | |
| Reserves | 13 | €48,820 | €48,820 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €46,960 | €46,960 | = | 0.0% |
| Profit (loss) carried forward | 14 | €32,815 | €30,843 | -€1,972 | -6.0% |
| Amounts payable | 17/49 | €8,344 | €8,170 | -€173 | -2.1% |
| Amounts payable within one year | 42/48 | €8,344 | €8,170 | -€173 | -2.1% |
| Current portion of amounts payable after more than one year | 42 | €4,728 | €3,380 | -€1,348 | -28.5% |
| Trade debts | 44 | €2,663 | €1,776 | -€887 | -33.3% |
| Suppliers | 440/4 | €2,663 | €1,776 | -€887 | -33.3% |
| Taxes, remuneration and social security | 45 | €953 | €3,014 | +€2,061 | +216.3% |
| Taxes | 450/3 | €953 | €1,864 | +€911 | +95.6% |
| Remuneration and social security | 454/9 | - | €1,150 | +€1,150 | |
| Non-recurring operating income | 76A | €1,685 | - | -€1,685 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,118 | €1,118 | = | 0.0% |
| Other operating charges | 640/8 | €384 | €463 | +€78 | +20.4% |
| Gross operating margin | 9900 | €3,606 | -€3,214 | -€6,820 | |
| Operating profit (loss) | 9901 | €2,104 | -€4,795 | -€6,899 | |
| Financial income | 75/76B | €3,077 | €4,149 | +€1,071 | +34.8% |
| Recurring financial income | 75 | €3,077 | €4,149 | +€1,071 | +34.8% |
| Financial charges | 65/66B | €397 | €389 | -€8 | -2.1% |
| Recurring financial charges | 65 | €397 | €389 | -€8 | -2.1% |
| Profit (loss) for the period before taxes | 9903 | €4,784 | -€1,035 | -€5,819 | |
| Income taxes | 67/77 | €1,813 | €937 | -€876 | -48.3% |
| Profit (loss) for the period | 9904 | €2,971 | -€1,972 | -€4,943 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,971 | -€1,972 | -€4,943 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.