BOOMBER: 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.
BOOMBER
Largest movements
- Receivables within one year -€3,712
down €3,712 (-12.9%), from €28,672 to €24,960
- Cash +€648
up €648 (+40.7%), from €1,594 to €2,242
mainly Receivables within one year (+€3,712) and Trade debts (+€26)
- Profit (loss) carried forward -€3,089
down €3,089 (-3.6%), from -€85,551 to -€88,640
- Gross operating margin +€460
up €460 (+10.2%), from -€4,504 to -€4,045
- Depreciation -€289
no longer reported in 2025 (was €289)
- Financial income -€267
down €267 (-16.3%), from €1,642 to €1,375
- Other operating charges +€150
up €150 (+75.0%), from €200 to €350
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €30,266 | €27,202 | -€3,064 | -10.1% |
| Current assets | 29/58 | €30,266 | €27,202 | -€3,064 | -10.1% |
| Amounts receivable within one year | 40/41 | €28,672 | €24,960 | -€3,712 | -12.9% |
| Other amounts receivable | 41 | €28,672 | €24,960 | -€3,712 | -12.9% |
| Cash at bank and in hand | 54/58 | €1,594 | €2,242 | +€648 | +40.7% |
| Total equity and liabilities | 10/49 | €30,266 | €27,202 | -€3,064 | -10.1% |
| Equity | 10/15 | €29,449 | €26,360 | -€3,089 | -10.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €95,000 | €95,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €20,000 | €20,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €20,000 | €20,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €75,000 | €75,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€85,551 | -€88,640 | -€3,089 | -3.6% |
| Amounts payable | 17/49 | €817 | €842 | +€26 | +3.2% |
| Amounts payable within one year | 42/48 | €817 | €842 | +€26 | +3.2% |
| Trade debts | 44 | €817 | €842 | +€26 | +3.2% |
| Suppliers | 440/4 | €817 | €842 | +€26 | +3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €289 | - | -€289 | |
| Other operating charges | 640/8 | €200 | €350 | +€150 | +75.0% |
| Gross operating margin | 9900 | -€4,504 | -€4,045 | +€460 | +10.2% |
| Operating profit (loss) | 9901 | -€4,993 | -€4,395 | +€599 | +12.0% |
| Financial income | 75/76B | €1,642 | €1,375 | -€267 | -16.3% |
| Recurring financial income | 75 | €1,642 | €1,375 | -€267 | -16.3% |
| Financial charges | 65/66B | €64 | €70 | +€7 | +10.2% |
| Recurring financial charges | 65 | €64 | €70 | +€7 | +10.2% |
| Profit (loss) for the period before taxes | 9903 | -€3,415 | -€3,089 | +€325 | +9.5% |
| Profit (loss) for the period | 9904 | -€3,415 | -€3,089 | +€325 | +9.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,415 | -€3,089 | +€325 | +9.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.