BOOMERANG FORCE: 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.
BOOMERANG FORCE
Largest movements
- Cash -€8,106
down €8,106 (-50.3%), from €16,118 to €8,012
mainly Trade debts (-€11,624) and Deferred charges and accrued income (-€7,556)
- Deferred charges and accrued income +€7,556
up €7,556 (+380%), from €1,987 to €9,543
- Receivables within one year -€1,453
down €1,453 (-22.5%), from €6,454 to €5,001
of which Trade receivables: -€2,220
- Tangible fixed assets -€700
down €700 (-50.0%), from €1,400 to €700
of which Furniture and vehicles: -€700
- Financial fixed assets +€500
new in 2025: €500
- Profit (loss) carried forward +€12,953
up €12,953 (+49.5%), from -€26,186 to -€13,233
- Trade debts -€11,624
down €11,624 (-49.5%), from €23,481 to €11,857
- Accrued charges and deferred income -€5,078
down €5,078 (-33.3%), from €15,260 to €10,183
- Tax, wage and social debts +€1,546
up €1,546 (+154%), from €1,003 to €2,549
- Gross operating margin +€21,725
up €21,725, from -€6,237 to €15,488
- Financial charges -€292
down €292 (-20.4%), from €1,429 to €1,137
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 | €25,958 | €23,756 | -€2,203 | -8.5% |
| Fixed assets | 21/28 | €1,400 | €1,200 | -€200 | -14.3% |
| Tangible fixed assets | 22/27 | €1,400 | €700 | -€700 | -50.0% |
| Furniture and vehicles | 24 | €1,400 | €700 | -€700 | -50.0% |
| Other tangible fixed assets | 26 | - | €0 | = | |
| Financial fixed assets | 28 | - | €500 | +€500 | |
| Current assets | 29/58 | €24,558 | €22,555 | -€2,003 | -8.2% |
| Amounts receivable within one year | 40/41 | €6,454 | €5,001 | -€1,453 | -22.5% |
| Trade receivables | 40 | €6,159 | €3,939 | -€2,220 | -36.0% |
| Other amounts receivable | 41 | €294 | €1,061 | +€767 | +260% |
| Cash at bank and in hand | 54/58 | €16,118 | €8,012 | -€8,106 | -50.3% |
| Deferred charges and accrued income | 490/1 | €1,987 | €9,543 | +€7,556 | +380% |
| Total equity and liabilities | 10/49 | €25,958 | €23,756 | -€2,203 | -8.5% |
| Equity | 10/15 | -€13,786 | -€833 | +€12,953 | +94.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€26,186 | -€13,233 | +€12,953 | +49.5% |
| Amounts payable | 17/49 | €39,744 | €24,588 | -€15,156 | -38.1% |
| Amounts payable within one year | 42/48 | €24,484 | €14,406 | -€10,078 | -41.2% |
| Trade debts | 44 | €23,481 | €11,857 | -€11,624 | -49.5% |
| Suppliers | 440/4 | €23,481 | €11,857 | -€11,624 | -49.5% |
| Taxes, remuneration and social security | 45 | €1,003 | €2,549 | +€1,546 | +154% |
| Taxes | 450/3 | €1,003 | €2,549 | +€1,546 | +154% |
| Other amounts payable | 47/48 | - | €0 | = | |
| Accrued charges and deferred income | 492/3 | €15,260 | €10,183 | -€5,078 | -33.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €807 | €700 | -€106 | -13.2% |
| Other operating charges | 640/8 | €534 | €550 | +€16 | +3.1% |
| Gross operating margin | 9900 | -€6,237 | €15,488 | +€21,725 | |
| Operating profit (loss) | 9901 | -€7,578 | €14,237 | +€21,815 | |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €1,429 | €1,137 | -€292 | -20.4% |
| Recurring financial charges | 65 | €1,429 | €1,137 | -€292 | -20.4% |
| Profit (loss) for the period before taxes | 9903 | -€9,006 | €13,101 | +€22,107 | |
| Income taxes | 67/77 | €0 | €148 | +€148 | +739,900% |
| Profit (loss) for the period | 9904 | -€9,006 | €12,953 | +€21,959 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,006 | €12,953 | +€21,959 |
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 17 October 2026 via checked.be.