BOOMERANG SOLUTION: 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 SOLUTION
Largest movements
- Cash -€38,782
down €38,782 (-75.4%), from €51,412 to €12,630
mainly Contributions, distributions and other (-€43,470) and Tax, wage and social debts (-€42,910)
- Receivables within one year -€26,141
down €26,141 (-30.0%), from €87,110 to €60,969
of which Trade receivables: -€25,617
- Tangible fixed assets -€11,759
down €11,759 (-35.9%), from €32,784 to €21,025
of which Furniture and vehicles: -€11,979
- Tax, wage and social debts -€42,910
down €42,910 (-49.5%), from €86,775 to €43,865
of which Taxes: -€40,510
- Other debts -€35,301
down €35,301 (-53.7%), from €65,730 to €30,429
- Gross operating margin -€78,520
down €78,520 (-52.4%), from €149,919 to €71,398
- Taxes -€18,881
down €18,881 (-56.7%), from €33,305 to €14,424
- Depreciation -€8,295
down €8,295 (-42.0%), from €19,769 to €11,474
- Other operating charges -€1,788
down €1,788 (-48.3%), from €3,701 to €1,913
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 | €174,258 | €97,608 | -€76,650 | -44.0% |
| Fixed assets | 21/28 | €32,784 | €21,025 | -€11,759 | -35.9% |
| Tangible fixed assets | 22/27 | €32,784 | €21,025 | -€11,759 | -35.9% |
| Plant, machinery and equipment | 23 | €502 | €722 | +€221 | +44.0% |
| Furniture and vehicles | 24 | €32,282 | €20,303 | -€11,979 | -37.1% |
| Current assets | 29/58 | €141,474 | €76,583 | -€64,891 | -45.9% |
| Amounts receivable within one year | 40/41 | €87,110 | €60,969 | -€26,141 | -30.0% |
| Trade receivables | 40 | €81,754 | €56,137 | -€25,617 | -31.3% |
| Other amounts receivable | 41 | €5,356 | €4,832 | -€524 | -9.8% |
| Cash at bank and in hand | 54/58 | €51,412 | €12,630 | -€38,782 | -75.4% |
| Deferred charges and accrued income | 490/1 | €2,952 | €2,984 | +€32 | +1.1% |
| Total equity and liabilities | 10/49 | €174,258 | €97,608 | -€76,650 | -44.0% |
| Equity | 10/15 | €20,500 | €20,460 | -€40 | -0.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €40 | €0 | -€40 | -99.3% |
| Amounts payable | 17/49 | €153,758 | €77,147 | -€76,610 | -49.8% |
| Amounts payable within one year | 42/48 | €153,758 | €77,147 | -€76,610 | -49.8% |
| Trade debts | 44 | €1,253 | €2,853 | +€1,601 | +128% |
| Suppliers | 440/4 | €1,253 | €2,853 | +€1,601 | +128% |
| Taxes, remuneration and social security | 45 | €86,775 | €43,865 | -€42,910 | -49.5% |
| Taxes | 450/3 | €69,475 | €28,965 | -€40,510 | -58.3% |
| Remuneration and social security | 454/9 | €17,300 | €14,900 | -€2,400 | -13.9% |
| Other amounts payable | 47/48 | €65,730 | €30,429 | -€35,301 | -53.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,769 | €11,474 | -€8,295 | -42.0% |
| Other operating charges | 640/8 | €3,701 | €1,913 | -€1,788 | -48.3% |
| Gross operating margin | 9900 | €149,919 | €71,398 | -€78,520 | -52.4% |
| Operating profit (loss) | 9901 | €126,448 | €58,011 | -€68,437 | -54.1% |
| Financial income | 75/76B | €244 | €266 | +€22 | +9.2% |
| Recurring financial income | 75 | €244 | €266 | +€22 | +9.2% |
| Financial charges | 65/66B | €260 | €423 | +€163 | +62.9% |
| Recurring financial charges | 65 | €260 | €423 | +€163 | +62.9% |
| Profit (loss) for the period before taxes | 9903 | €126,432 | €57,854 | -€68,578 | -54.2% |
| Income taxes | 67/77 | €33,305 | €14,424 | -€18,881 | -56.7% |
| Profit (loss) for the period | 9904 | €93,127 | €43,430 | -€49,697 | -53.4% |
| Profit (loss) for the period to be appropriated | 9905 | €93,127 | €43,430 | -€49,697 | -53.4% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.