BOOMBOS: 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
BOOMBOS
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€381,418
2024 · €342,857+€38,562
Equity
€5.0m
2024 · €4.6m+€381,418
Cash
€118,801
2024 · €152,479-€33,678
Balance sheet total
€10.7m
2024 · €10.9m-€240,845
Largest movements
Assets
- Tangible fixed assets -€478,791
down €478,791 (-4.5%), from €10.5m to €10.1m
of which Land and buildings: -€479,864
- Current investments +€300,000
up €300,000 (+400.0%), from €75,000 to €375,000
Equity and liabilities
- Profit (loss) carried forward +€480,358
up €480,358 (+71.1%), from -€676,028 to -€195,670
- Other debts -€243,059
down €243,059 (-11.6%), from €2.1m to €1.9m
- Current portion of long-term debt -€180,220
down €180,220 (-45.0%), from €400,628 to €220,409
- Debts after one year -€154,996
down €154,996 (-6.2%), from €2.5m to €2.4m
Income statement
- Gross operating margin +€97,491
up €97,491 (+8.9%), from €1.1m to €1.2m
- Provisions +€42,500
no longer reported in 2025 (was -€42,500)
- Taxes +€32,756
up €32,756 (+26.2%), from €125,193 to €157,949
- Financial charges -€13,711
down €13,711 (-13.1%), from €104,375 to €90,664
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
€342,857
Gross operating margin
+€97,491
Depreciation
-€3,964
Provisions
-€42,500
Other operating charges
+€4,228
Financial income
+€2,351
Financial charges
+€13,711
Taxes
-€32,756
Result 2025
€381,418
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
+€617,290
Investment
-€315,752
Financing
-€335,216
Cash 2024
€152,479
From operations (derived)
+€617,290
Net result for the year
+€381,418
Depreciation
+€494,542
Receivables within one year
+€8,525
Deferred charges and accrued income
+€19,851
Provisions
-€48,171
Trade debts
-€7,002
Tax, wage and social debts
+€9,500
Other debts
-€243,059
Accrued charges and deferred income
+€1,685
Investment (derived)
-€315,752
Investment in fixed assets (net)
-€15,752
Current investments
-€300,000
Financing
-€335,216
Debts after one year
-€154,996
Current portion of long-term debt
-€180,220
Cash 2025
€118,801
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €10,898,635 | €10,657,790 | -€240,845 | -2.2% |
| Fixed assets | 21/28 | €10,544,458 | €10,065,667 | -€478,791 | -4.5% |
| Tangible fixed assets | 22/27 | €10,541,222 | €10,062,431 | -€478,791 | -4.5% |
| Land and buildings | 22 | €10,506,314 | €10,026,450 | -€479,864 | -4.6% |
| Plant, machinery and equipment | 23 | €12,851 | €9,809 | -€3,042 | -23.7% |
| Furniture and vehicles | 24 | €22,057 | €26,172 | +€4,115 | +18.7% |
| Financial fixed assets | 28 | €3,236 | €3,236 | = | 0.0% |
| Current assets | 29/58 | €354,177 | €592,123 | +€237,946 | +67.2% |
| Amounts receivable within one year | 40/41 | €84,416 | €75,891 | -€8,525 | -10.1% |
| Trade receivables | 40 | - | €14,451 | +€14,451 | |
| Other amounts receivable | 41 | €84,416 | €61,440 | -€22,976 | -27.2% |
| Current investments | 50/53 | €75,000 | €375,000 | +€300,000 | +400.0% |
| Cash at bank and in hand | 54/58 | €152,479 | €118,801 | -€33,678 | -22.1% |
| Deferred charges and accrued income | 490/1 | €42,283 | €22,431 | -€19,851 | -46.9% |
| Total equity and liabilities | 10/49 | €10,898,635 | €10,657,790 | -€240,845 | -2.2% |
| Equity | 10/15 | €4,615,953 | €4,997,371 | +€381,418 | +8.3% |
| Contributions | 10/11 | €458,100 | €458,100 | = | 0.0% |
| Capital | 10 | €458,100 | €458,100 | = | 0.0% |
| Issued capital | 100 | €458,100 | €458,100 | = | 0.0% |
| Revaluation surpluses | 12 | €200,000 | €200,000 | = | 0.0% |
| Reserves | 13 | €4,633,881 | €4,534,942 | -€98,939 | -2.1% |
| Non-distributable reserves | 130/1 | €45,811 | €45,811 | = | 0.0% |
| Legal reserve | 130 | €45,811 | €45,811 | = | 0.0% |
| Tax-exempt reserves | 132 | €4,338,429 | €4,239,490 | -€98,939 | -2.3% |
| Distributable reserves | 133 | €249,641 | €249,641 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€676,028 | -€195,670 | +€480,358 | +71.1% |
| Provisions and deferred taxes | 16 | €1,172,846 | €1,124,675 | -€48,171 | -4.1% |
| Provisions for liabilities and charges | 160/5 | €240,000 | €240,000 | = | 0.0% |
| Major repairs and maintenance | 162 | €240,000 | €240,000 | = | 0.0% |
| Deferred taxes | 168 | €932,846 | €884,675 | -€48,171 | -5.2% |
| Amounts payable | 17/49 | €5,109,836 | €4,535,744 | -€574,092 | -11.2% |
| Amounts payable after more than one year | 17 | €2,508,746 | €2,353,750 | -€154,996 | -6.2% |
| Financial debts | 170/4 | €2,508,746 | €2,353,750 | -€154,996 | -6.2% |
| Amounts payable within one year | 42/48 | €2,519,210 | €2,098,429 | -€420,781 | -16.7% |
| Current portion of amounts payable after more than one year | 42 | €400,628 | €220,409 | -€180,220 | -45.0% |
| Trade debts | 44 | €22,530 | €15,528 | -€7,002 | -31.1% |
| Suppliers | 440/4 | €22,530 | €15,528 | -€7,002 | -31.1% |
| Taxes, remuneration and social security | 45 | €1,181 | €10,681 | +€9,500 | +804.2% |
| Taxes | 450/3 | €1,181 | €10,681 | +€9,500 | +804.2% |
| Other amounts payable | 47/48 | €2,094,870 | €1,851,811 | -€243,059 | -11.6% |
| Accrued charges and deferred income | 492/3 | €81,881 | €83,566 | +€1,685 | +2.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €490,578 | €494,542 | +€3,964 | +0.8% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€42,500 | - | +€42,500 | |
| Other operating charges | 640/8 | €118,566 | €114,338 | -€4,228 | -3.6% |
| Gross operating margin | 9900 | €1,090,387 | €1,187,878 | +€97,491 | +8.9% |
| Operating profit (loss) | 9901 | €523,742 | €578,997 | +€55,255 | +10.6% |
| Financial income | 75/76B | €512 | €2,863 | +€2,351 | +459.1% |
| Recurring financial income | 75 | €512 | €2,863 | +€2,351 | +459.1% |
| Financial charges | 65/66B | €104,375 | €90,664 | -€13,711 | -13.1% |
| Recurring financial charges | 65 | €104,375 | €90,664 | -€13,711 | -13.1% |
| Profit (loss) for the period before taxes | 9903 | €419,879 | €491,197 | +€71,317 | +17.0% |
| Transfer from deferred taxes | 780 | €48,171 | €48,171 | = | 0.0% |
| Income taxes | 67/77 | €125,193 | €157,949 | +€32,756 | +26.2% |
| Profit (loss) for the period | 9904 | €342,857 | €381,418 | +€38,562 | +11.2% |
| Transfer from tax-exempt reserves | 789 | €98,939 | €98,939 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €441,796 | €480,358 | +€38,562 | +8.7% |
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 11 October 2026 via checked.be.