BOOMGAARDE PROJECTS: what changed
Two fiscal 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.
BOOMGAARDE PROJECTS
Largest movements
- Deferred charges and accrued income +€2.0m
new in 2024: €2.0m
- Stocks and contracts +€1.7m
up €1.7m (+156.3%), from €1.1m to €2.8m
- Current investments -€1.2m
down €1.2m (-100.0%), from €1.2m to €0
- Cash +€286,661
up €286,661 (+657.7%), from €43,588 to €330,248
mainly Trade debts (+€2.2m) and Current investments (+€1.2m)
- Receivables within one year +€105,127
up €105,127 (+260.6%), from €40,337 to €145,465
of which Trade receivables: +€132,656
- Trade debts +€2.2m
up €2.2m (+15956.1%), from €13,981 to €2.2m
- Other debts +€837,303
up €837,303 (+159.4%), from €525,290 to €1.4m
- Profit (loss) carried forward -€134,008
down €134,008 (-116.8%), from -€114,696 to -€248,705
- Financial charges +€49,104
up €49,104 (+62.0%), from €79,246 to €128,350
- Financial income +€18,927
up €18,927 (+207.2%), from €9,136 to €28,063
- Gross operating margin +€7,611
up €7,611 (+63.5%), from -€11,993 to -€4,383
- Other operating charges +€6,819
up €6,819 (+30.3%), from €22,520 to €29,339
From the 2023 result to the 2024 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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,376,853 | €5,323,184 | +€2.9m | +124.0% |
| Current assets | 29/58 | €2,376,853 | €5,323,184 | +€2.9m | +124.0% |
| Stocks and contracts in progress | 3 | €1,092,928 | €2,801,465 | +€1.7m | +156.3% |
| Stocks | 30/36 | €1,092,928 | €2,801,465 | +€1.7m | +156.3% |
| Amounts receivable within one year | 40/41 | €40,337 | €145,465 | +€105,127 | +260.6% |
| Trade receivables | 40 | - | €132,656 | +€132,656 | |
| Other amounts receivable | 41 | €40,337 | €12,808 | -€27,529 | -68.2% |
| Current investments | 50/53 | €1,200,000 | €0 | -€1.2m | -100.0% |
| Cash at bank and in hand | 54/58 | €43,588 | €330,248 | +€286,661 | +657.7% |
| Deferred charges and accrued income | 490/1 | - | €2,046,005 | +€2.0m | |
| Total equity and liabilities | 10/49 | €2,376,853 | €5,323,184 | +€2.9m | +124.0% |
| Equity | 10/15 | €135,304 | €1,295 | -€134,008 | -99.0% |
| Contributions | 10/11 | €250,000 | €250,000 | = | 0.0% |
| Capital | 10 | €250,000 | €250,000 | = | 0.0% |
| Issued capital | 100 | €250,000 | €250,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€114,696 | -€248,705 | -€134,008 | -116.8% |
| Amounts payable | 17/49 | €2,241,549 | €5,321,888 | +€3.1m | +137.4% |
| Amounts payable within one year | 42/48 | €2,239,272 | €5,307,462 | +€3.1m | +137.0% |
| Financial debts | 43 | €1,700,000 | €1,700,000 | = | 0.0% |
| Credit institutions | 430/8 | €1,700,000 | €1,700,000 | = | 0.0% |
| Trade debts | 44 | €13,981 | €2,244,869 | +€2.2m | +15956.1% |
| Suppliers | 440/4 | €13,981 | €2,244,869 | +€2.2m | +15956.1% |
| Other amounts payable | 47/48 | €525,290 | €1,362,593 | +€837,303 | +159.4% |
| Accrued charges and deferred income | 492/3 | €2,278 | €14,426 | +€12,149 | +533.4% |
| Other operating charges | 640/8 | €22,520 | €29,339 | +€6,819 | +30.3% |
| Gross operating margin | 9900 | -€11,993 | -€4,383 | +€7,611 | +63.5% |
| Operating profit (loss) | 9901 | -€34,513 | -€33,721 | +€791 | +2.3% |
| Financial income | 75/76B | €9,136 | €28,063 | +€18,927 | +207.2% |
| Recurring financial income | 75 | €9,136 | €28,063 | +€18,927 | +207.2% |
| Financial charges | 65/66B | €79,246 | €128,350 | +€49,104 | +62.0% |
| Recurring financial charges | 65 | €79,246 | €128,350 | +€49,104 | +62.0% |
| Profit (loss) for the period before taxes | 9903 | -€104,623 | -€134,008 | -€29,386 | -28.1% |
| Profit (loss) for the period | 9904 | -€104,623 | -€134,008 | -€29,386 | -28.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€104,623 | -€134,008 | -€29,386 | -28.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.