BOOMERANG SERVICES: 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 SERVICES
Largest movements
- Tangible fixed assets -€30,325
down €30,325 (-12.9%), from €235,498 to €205,173
of which Land and buildings: -€30,134
- Cash +€15,368
up €15,368 (+35.9%), from €42,762 to €58,130
mainly Depreciation (+€34,117) and Net result for the year (+€9,028)
- Receivables within one year +€9,801
up €9,801 (+12.9%), from €75,873 to €85,674
of which Trade receivables: +€13,389
- Reserves +€9,028
up €9,028 (+486%), from €1,859 to €10,888
- Current portion of long-term debt -€8,004
down €8,004 (-59.4%), from €13,480 to €5,476
- Gross operating margin +€15,791
up €15,791 (+41.2%), from €38,369 to €54,160
- Financial income -€5,386
down €5,386 (-67.3%), from €8,004 to €2,618
of which Financial income: -€5,237
- Depreciation -€4,162
down €4,162 (-10.9%), from €38,278 to €34,117
- Taxes +€3,807
up €3,807 (+790%), from €482 to €4,289
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 | €354,875 | €349,720 | -€5,155 | -1.5% |
| Fixed assets | 21/28 | €236,241 | €205,916 | -€30,325 | -12.8% |
| Tangible fixed assets | 22/27 | €235,498 | €205,173 | -€30,325 | -12.9% |
| Land and buildings | 22 | €229,551 | €199,417 | -€30,134 | -13.1% |
| Furniture and vehicles | 24 | €5,947 | €5,756 | -€191 | -3.2% |
| Financial fixed assets | 28 | €744 | €744 | = | 0.0% |
| Current assets | 29/58 | €118,634 | €143,804 | +€25,170 | +21.2% |
| Amounts receivable within one year | 40/41 | €75,873 | €85,674 | +€9,801 | +12.9% |
| Trade receivables | 40 | €70,910 | €84,299 | +€13,389 | +18.9% |
| Other amounts receivable | 41 | €4,962 | €1,375 | -€3,587 | -72.3% |
| Cash at bank and in hand | 54/58 | €42,762 | €58,130 | +€15,368 | +35.9% |
| Total equity and liabilities | 10/49 | €354,875 | €349,720 | -€5,155 | -1.5% |
| Equity | 10/15 | €47,654 | €56,682 | +€9,028 | +18.9% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €1,859 | €10,888 | +€9,028 | +486% |
| Distributable reserves | 133 | €1,859 | €10,888 | +€9,028 | +486% |
| Profit (loss) carried forward | 14 | €39,597 | €39,597 | = | 0.0% |
| Provisions and deferred taxes | 16 | €15,000 | €15,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €15,000 | €15,000 | = | 0.0% |
| Pensions and similar obligations | 160 | €15,000 | €15,000 | = | 0.0% |
| Amounts payable | 17/49 | €292,222 | €278,038 | -€14,183 | -4.9% |
| Amounts payable after more than one year | 17 | €251,214 | €248,114 | -€3,100 | -1.2% |
| Financial debts | 170/4 | €251,214 | €248,114 | -€3,100 | -1.2% |
| Amounts payable within one year | 42/48 | €41,008 | €29,924 | -€11,084 | -27.0% |
| Current portion of amounts payable after more than one year | 42 | €13,480 | €5,476 | -€8,004 | -59.4% |
| Trade debts | 44 | €15,784 | €14,065 | -€1,719 | -10.9% |
| Suppliers | 440/4 | €15,784 | €14,065 | -€1,719 | -10.9% |
| Taxes, remuneration and social security | 45 | €9,711 | €8,919 | -€792 | -8.2% |
| Taxes | 450/3 | €1,873 | €1,634 | -€239 | -12.8% |
| Remuneration and social security | 454/9 | €7,838 | €7,285 | -€553 | -7.1% |
| Other amounts payable | 47/48 | €2,033 | €1,464 | -€569 | -28.0% |
| Non-recurring operating income | 76A | €216 | €216 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,278 | €34,117 | -€4,162 | -10.9% |
| Other operating charges | 640/8 | €1,933 | €1,987 | +€54 | +2.8% |
| Gross operating margin | 9900 | €38,369 | €54,160 | +€15,791 | +41.2% |
| Operating profit (loss) | 9901 | -€1,842 | €18,057 | +€19,899 | |
| Financial income | 75/76B | €8,004 | €2,618 | -€5,386 | -67.3% |
| Recurring financial income | 75 | €5,681 | €443 | -€5,237 | -92.2% |
| Non-recurring financial income | 76B | €2,323 | €2,175 | -€148 | -6.4% |
| Financial charges | 65/66B | €7,626 | €7,357 | -€269 | -3.5% |
| Recurring financial charges | 65 | €7,626 | €7,357 | -€269 | -3.5% |
| Profit (loss) for the period before taxes | 9903 | -€1,464 | €13,318 | +€14,782 | |
| Income taxes | 67/77 | €482 | €4,289 | +€3,807 | +790% |
| Profit (loss) for the period | 9904 | -€1,946 | €9,028 | +€10,975 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,946 | €9,028 | +€10,975 |
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 26 October 2026 via checked.be.