BOOMANJIN: 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.
BOOMANJIN
Largest movements
- Current investments +€10,489
up €10,489 (+21.4%), from €49,020 to €59,509
- Tangible fixed assets -€6,586
down €6,586 (-3.6%), from €183,461 to €176,875
of which Land and buildings: -€5,851
- Receivables within one year +€6,158
up €6,158 (+11.0%), from €55,945 to €62,103
of which Trade receivables: +€15,689
- Cash -€5,375
down €5,375 (-10.2%), from €52,478 to €47,103
mainly Contributions, distributions and other (-€15,000) and Current investments (-€10,489)
- Reserves +€28,324
up €28,324 (+41.6%), from €68,012 to €96,336
of which Distributable reserves: +€28,324
- Profit (loss) carried forward -€15,000
down €15,000 (-9.4%), from €160,226 to €145,226
- Debts after one year -€8,138
down €8,138 (-11.1%), from €73,453 to €65,315
- Current portion of long-term debt -€4,761
down €4,761 (-36.9%), from €12,899 to €8,138
- Gross operating margin -€13,600
down €13,600 (-20.4%), from €66,627 to €53,027
- Financial charges +€11,334
up €11,334, from -€3,591 to €7,742
- Depreciation -€7,646
down €7,646 (-50.9%), from €15,008 to €7,362
- Taxes -€2,975
down €2,975 (-19.5%), from €15,227 to €12,252
- Financial income +€2,620
up €2,620 (+291%), from €901 to €3,521
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 | €345,399 | €347,931 | +€2,532 | +0.7% |
| Fixed assets | 21/28 | €183,461 | €176,875 | -€6,586 | -3.6% |
| Tangible fixed assets | 22/27 | €183,461 | €176,875 | -€6,586 | -3.6% |
| Land and buildings | 22 | €180,896 | €175,045 | -€5,851 | -3.2% |
| Furniture and vehicles | 24 | €2,565 | €1,830 | -€735 | -28.6% |
| Current assets | 29/58 | €161,938 | €171,056 | +€9,118 | +5.6% |
| Amounts receivable within one year | 40/41 | €55,945 | €62,103 | +€6,158 | +11.0% |
| Trade receivables | 40 | €23,834 | €39,523 | +€15,689 | +65.8% |
| Other amounts receivable | 41 | €32,111 | €22,581 | -€9,531 | -29.7% |
| Current investments | 50/53 | €49,020 | €59,509 | +€10,489 | +21.4% |
| Cash at bank and in hand | 54/58 | €52,478 | €47,103 | -€5,375 | -10.2% |
| Deferred charges and accrued income | 490/1 | €4,495 | €2,340 | -€2,155 | -47.9% |
| Total equity and liabilities | 10/49 | €345,399 | €347,931 | +€2,532 | +0.7% |
| Equity | 10/15 | €234,438 | €247,762 | +€13,324 | +5.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €68,012 | €96,336 | +€28,324 | +41.6% |
| Tax-exempt reserves | 132 | €92 | €92 | = | 0.0% |
| Distributable reserves | 133 | €67,920 | €96,244 | +€28,324 | +41.7% |
| Profit (loss) carried forward | 14 | €160,226 | €145,226 | -€15,000 | -9.4% |
| Amounts payable | 17/49 | €110,961 | €100,169 | -€10,792 | -9.7% |
| Amounts payable after more than one year | 17 | €73,453 | €65,315 | -€8,138 | -11.1% |
| Financial debts | 170/4 | €73,453 | €65,315 | -€8,138 | -11.1% |
| Amounts payable within one year | 42/48 | €37,466 | €34,827 | -€2,640 | -7.0% |
| Current portion of amounts payable after more than one year | 42 | €12,899 | €8,138 | -€4,761 | -36.9% |
| Trade debts | 44 | €3,583 | €1,092 | -€2,491 | -69.5% |
| Suppliers | 440/4 | €3,583 | €1,092 | -€2,491 | -69.5% |
| Taxes, remuneration and social security | 45 | €8,985 | €10,487 | +€1,502 | +16.7% |
| Taxes | 450/3 | €8,985 | €10,487 | +€1,502 | +16.7% |
| Other amounts payable | 47/48 | €12,000 | €15,110 | +€3,110 | +25.9% |
| Accrued charges and deferred income | 492/3 | €42 | €27 | -€14 | -34.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,008 | €7,362 | -€7,646 | -50.9% |
| Other operating charges | 640/8 | €848 | €867 | +€19 | +2.3% |
| Gross operating margin | 9900 | €66,627 | €53,027 | -€13,600 | -20.4% |
| Operating profit (loss) | 9901 | €50,771 | €44,798 | -€5,973 | -11.8% |
| Financial income | 75/76B | €901 | €3,521 | +€2,620 | +291% |
| Recurring financial income | 75 | €901 | €3,521 | +€2,620 | +291% |
| Financial charges | 65/66B | -€3,591 | €7,742 | +€11,334 | |
| Recurring financial charges | 65 | -€3,591 | €7,742 | +€11,334 | |
| Profit (loss) for the period before taxes | 9903 | €55,263 | €40,576 | -€14,687 | -26.6% |
| Income taxes | 67/77 | €15,227 | €12,252 | -€2,975 | -19.5% |
| Profit (loss) for the period | 9904 | €40,036 | €28,324 | -€11,712 | -29.3% |
| Profit (loss) for the period to be appropriated | 9905 | €40,036 | €28,324 | -€11,712 | -29.3% |
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 20 October 2026 via checked.be.