BOOMERANG: what changed
BOOMERANG
Largest movements
- Current investments -€555,025
down €555,025 (-64.1%), from €866,235 to €311,210
- Tangible fixed assets -€252,695
down €252,695 (-28.9%), from €874,004 to €621,309
of which Land and buildings: -€248,254
- Cash +€235,784
up €235,784 (+506%), from €46,593 to €282,378
mainly Current investments (+€555,025) and Investment in fixed assets (net) (+€222,363)
- Receivables within one year +€39,104
up €39,104 (+146%), from €26,708 to €65,811
of which Other amounts receivable: +€20,279
- Contributions -€550,000
down €550,000 (-93.7%), from €587,150 to €37,150
- Reserves +€42,342
up €42,342 (+7.8%), from €544,542 to €586,884
- Debts after one year -€25,297
down €25,297 (-8.7%), from €290,589 to €265,292
- Financial income +€55,797
up €55,797 (+753%), from €7,414 to €63,211
- Gross operating margin +€53,591
up €53,591, from -€1,837 to €51,753
- Taxes +€10,558
up €10,558 (+1,605%), from €658 to €11,216
- Depreciation -€4,896
down €4,896 (-13.9%), from €35,228 to €30,331
- Financial charges +€1,561
up €1,561 (+8.4%), from €18,542 to €20,103
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,813,962 | €1,280,708 | -€533,255 | -29.4% |
| Fixed assets | 21/28 | €874,004 | €621,309 | -€252,695 | -28.9% |
| Tangible fixed assets | 22/27 | €874,004 | €621,309 | -€252,695 | -28.9% |
| Land and buildings | 22 | €863,364 | €615,109 | -€248,254 | -28.8% |
| Plant, machinery and equipment | 23 | €6,944 | €5,350 | -€1,594 | -23.0% |
| Furniture and vehicles | 24 | €3,696 | €850 | -€2,846 | -77.0% |
| Current assets | 29/58 | €939,959 | €659,399 | -€280,560 | -29.8% |
| Amounts receivable within one year | 40/41 | €26,708 | €65,811 | +€39,104 | +146% |
| Trade receivables | 40 | €13,277 | €32,102 | +€18,825 | +142% |
| Other amounts receivable | 41 | €13,431 | €33,710 | +€20,279 | +151% |
| Current investments | 50/53 | €866,235 | €311,210 | -€555,025 | -64.1% |
| Cash at bank and in hand | 54/58 | €46,593 | €282,378 | +€235,784 | +506% |
| Deferred charges and accrued income | 490/1 | €423 | €0 | -€423 | -100% |
| Total equity and liabilities | 10/49 | €1,813,962 | €1,280,708 | -€533,255 | -29.4% |
| Equity | 10/15 | €1,471,272 | €963,614 | -€507,658 | -34.5% |
| Contributions | 10/11 | €587,150 | €37,150 | -€550,000 | -93.7% |
| Reserves | 13 | €544,542 | €586,884 | +€42,342 | +7.8% |
| Distributable reserves | 133 | €544,542 | €586,884 | +€42,342 | +7.8% |
| Profit (loss) carried forward | 14 | €339,580 | €339,580 | = | 0.0% |
| Amounts payable | 17/49 | €342,690 | €317,093 | -€25,597 | -7.5% |
| Amounts payable after more than one year | 17 | €290,589 | €265,292 | -€25,297 | -8.7% |
| Financial debts | 170/4 | €290,589 | €265,292 | -€25,297 | -8.7% |
| Amounts payable within one year | 42/48 | €35,581 | €35,281 | -€300 | -0.8% |
| Current portion of amounts payable after more than one year | 42 | €25,772 | €25,979 | +€208 | +0.8% |
| Trade debts | 44 | €4,066 | €9,302 | +€5,236 | +129% |
| Suppliers | 440/4 | €4,066 | €9,302 | +€5,236 | +129% |
| Taxes, remuneration and social security | 45 | €5,744 | €0 | -€5,744 | -100% |
| Taxes | 450/3 | €5,744 | €0 | -€5,744 | -100% |
| Accrued charges and deferred income | 492/3 | €16,520 | €16,520 | = | 0.0% |
| Non-recurring operating income | 76A | €0 | €76,866 | +€76,866 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,228 | €30,331 | -€4,896 | -13.9% |
| Other operating charges | 640/8 | €10,180 | €10,973 | +€793 | +7.8% |
| Gross operating margin | 9900 | -€1,837 | €51,753 | +€53,591 | |
| Operating profit (loss) | 9901 | -€47,245 | €10,449 | +€57,694 | |
| Financial income | 75/76B | €7,414 | €63,211 | +€55,797 | +753% |
| Recurring financial income | 75 | €7,414 | €63,211 | +€55,797 | +753% |
| Financial charges | 65/66B | €18,542 | €20,103 | +€1,561 | +8.4% |
| Recurring financial charges | 65 | €18,542 | €20,103 | +€1,561 | +8.4% |
| Profit (loss) for the period before taxes | 9903 | -€58,373 | €53,558 | +€111,931 | |
| Income taxes | 67/77 | €658 | €11,216 | +€10,558 | +1,605% |
| Profit (loss) for the period | 9904 | -€59,031 | €42,342 | +€101,373 | |
| Profit (loss) for the period to be appropriated | 9905 | -€59,031 | €42,342 | +€101,373 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.