Boomhelden: 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.
Boomhelden
Largest movements
- Receivables within one year +€83,823
up €83,823 (+211.2%), from €39,685 to €123,508
of which Trade receivables: +€77,817
- Cash -€76,577
down €76,577 (-50.8%), from €150,643 to €74,066
mainly Contributions, distributions and other (-€110,000) and Receivables within one year (-€83,823)
- Tangible fixed assets +€20,531
up €20,531 (+46.5%), from €44,141 to €64,672
of which Plant, machinery and equipment: +€25,847
- Intangible fixed assets -€4,000
down €4,000 (-67.0%), from €5,973 to €1,973
- Stocks and contracts +€3,300
new in 2025: €3,300
- Reserves -€95,362
down €95,362 (-54.0%), from €176,591 to €81,229
- Other debts +€78,288
up €78,288 (+4556.9%), from €1,718 to €80,006
- Trade debts +€15,172
up €15,172 (+133.2%), from €11,388 to €26,561
- Debts after one year +€14,389
up €14,389 (+78.3%), from €18,375 to €32,765
- Tax, wage and social debts +€9,459
up €9,459 (+48.1%), from €19,681 to €29,140
of which Taxes: +€9,459
- Gross operating margin -€84,938
down €84,938 (-63.6%), from €133,581 to €48,643
- Staff costs -€25,956
down €25,956 (-91.7%), from €28,301 to €2,346
- Taxes -€17,481
down €17,481 (-80.6%), from €21,681 to €4,200
- Depreciation +€5,830
up €5,830 (+32.8%), from €17,779 to €23,608
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.
Cash bridge derived
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 | €241,477 | €269,932 | +€28,455 | +11.8% |
| Fixed assets | 21/28 | €50,113 | €66,645 | +€16,531 | +33.0% |
| Intangible fixed assets | 21 | €5,973 | €1,973 | -€4,000 | -67.0% |
| Tangible fixed assets | 22/27 | €44,141 | €64,672 | +€20,531 | +46.5% |
| Plant, machinery and equipment | 23 | €14,675 | €40,522 | +€25,847 | +176.1% |
| Furniture and vehicles | 24 | €26,613 | €21,897 | -€4,716 | -17.7% |
| Other tangible fixed assets | 26 | €2,854 | €2,254 | -€600 | -21.0% |
| Current assets | 29/58 | €191,364 | €203,287 | +€11,924 | +6.2% |
| Stocks and contracts in progress | 3 | - | €3,300 | +€3,300 | |
| Stocks | 30/36 | - | €3,300 | +€3,300 | |
| Amounts receivable within one year | 40/41 | €39,685 | €123,508 | +€83,823 | +211.2% |
| Trade receivables | 40 | €34,604 | €112,421 | +€77,817 | +224.9% |
| Other amounts receivable | 41 | €5,081 | €11,088 | +€6,006 | +118.2% |
| Cash at bank and in hand | 54/58 | €150,643 | €74,066 | -€76,577 | -50.8% |
| Deferred charges and accrued income | 490/1 | €1,035 | €2,413 | +€1,378 | +133.1% |
| Total equity and liabilities | 10/49 | €241,477 | €269,932 | +€28,455 | +11.8% |
| Equity | 10/15 | €181,591 | €86,229 | -€95,362 | -52.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €176,591 | €81,229 | -€95,362 | -54.0% |
| Distributable reserves | 133 | €176,591 | €81,229 | -€95,362 | -54.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €59,886 | €183,703 | +€123,817 | +206.8% |
| Amounts payable after more than one year | 17 | €18,375 | €32,765 | +€14,389 | +78.3% |
| Financial debts | 170/4 | €18,375 | €32,765 | +€14,389 | +78.3% |
| Amounts payable within one year | 42/48 | €41,511 | €150,939 | +€109,427 | +263.6% |
| Current portion of amounts payable after more than one year | 42 | €8,724 | €15,232 | +€6,509 | +74.6% |
| Trade debts | 44 | €11,388 | €26,561 | +€15,172 | +133.2% |
| Suppliers | 440/4 | €11,388 | €26,561 | +€15,172 | +133.2% |
| Taxes, remuneration and social security | 45 | €19,681 | €29,140 | +€9,459 | +48.1% |
| Taxes | 450/3 | €19,681 | €29,140 | +€9,459 | +48.1% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €1,718 | €80,006 | +€78,288 | +4556.9% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €28,301 | €2,346 | -€25,956 | -91.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,779 | €23,608 | +€5,830 | +32.8% |
| Other operating charges | 640/8 | €1,513 | €2,266 | +€753 | +49.8% |
| Gross operating margin | 9900 | €133,581 | €48,643 | -€84,938 | -63.6% |
| Operating profit (loss) | 9901 | €85,988 | €20,423 | -€65,565 | -76.2% |
| Financial income | 75/76B | €283 | €294 | +€11 | +3.8% |
| Recurring financial income | 75 | €283 | €294 | +€11 | +3.8% |
| Financial charges | 65/66B | €1,779 | €1,878 | +€100 | +5.6% |
| Recurring financial charges | 65 | €1,779 | €1,878 | +€100 | +5.6% |
| Profit (loss) for the period before taxes | 9903 | €84,492 | €18,838 | -€65,654 | -77.7% |
| Income taxes | 67/77 | €21,681 | €4,200 | -€17,481 | -80.6% |
| Profit (loss) for the period | 9904 | €62,811 | €14,638 | -€48,173 | -76.7% |
| Profit (loss) for the period to be appropriated | 9905 | €62,811 | €14,638 | -€48,173 | -76.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.