BOOMING BUSINESS: what changed
BOOMING BUSINESS
Largest movements
- Tangible fixed assets -€5,155
down €5,155 (-40.9%), from €12,601 to €7,446
of which Furniture and vehicles: -€4,875
- Cash +€3,462
up €3,462 (+2,997%), from €116 to €3,577
mainly Depreciation (+€5,155) and Net result for the year (+€4,650)
- Deferred charges and accrued income +€2,663
up €2,663 (+587%), from €454 to €3,117
- Receivables within one year -€1,398
down €1,398 (-35.4%), from €3,945 to €2,547
- Profit (loss) carried forward +€4,650
up €4,650 (+5.3%), from -€88,009 to -€83,360
- Other debts -€3,835
down €3,835 (-8.4%), from €45,879 to €42,044
- Tax, wage and social debts -€659
down €659 (-26.7%), from €2,465 to €1,806
- Trade debts -€584
down €584 (-55.2%), from €1,057 to €473
- Gross operating margin +€9,345
up €9,345 (+551%), from €1,695 to €11,040
- Taxes -€880
down €880, from €549 to -€331
- Other operating charges +€634
up €634 (+98.8%), from €642 to €1,276
- Depreciation +€193
up €193 (+3.9%), from €4,962 to €5,155
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €17,116 | €16,687 | -€428 | -2.5% |
| Fixed assets | 21/28 | €12,601 | €7,446 | -€5,155 | -40.9% |
| Tangible fixed assets | 22/27 | €12,601 | €7,446 | -€5,155 | -40.9% |
| Furniture and vehicles | 24 | €11,481 | €6,606 | -€4,875 | -42.5% |
| Other tangible fixed assets | 26 | €1,120 | €840 | -€280 | -25.0% |
| Current assets | 29/58 | €4,514 | €9,241 | +€4,727 | +105% |
| Amounts receivable within one year | 40/41 | €3,945 | €2,547 | -€1,398 | -35.4% |
| Trade receivables | 40 | €3,945 | €2,547 | -€1,398 | -35.4% |
| Cash at bank and in hand | 54/58 | €116 | €3,577 | +€3,462 | +2,997% |
| Deferred charges and accrued income | 490/1 | €454 | €3,117 | +€2,663 | +587% |
| Total equity and liabilities | 10/49 | €17,116 | €16,687 | -€428 | -2.5% |
| Equity | 10/15 | -€32,285 | -€27,635 | +€4,650 | +14.4% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €49,527 | €49,527 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €47,668 | €47,668 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€88,009 | -€83,360 | +€4,650 | +5.3% |
| Amounts payable | 17/49 | €49,401 | €44,323 | -€5,078 | -10.3% |
| Amounts payable within one year | 42/48 | €49,401 | €44,323 | -€5,078 | -10.3% |
| Trade debts | 44 | €1,057 | €473 | -€584 | -55.2% |
| Suppliers | 440/4 | €1,057 | €473 | -€584 | -55.2% |
| Taxes, remuneration and social security | 45 | €2,465 | €1,806 | -€659 | -26.7% |
| Taxes | 450/3 | €2,465 | €1,806 | -€659 | -26.7% |
| Other amounts payable | 47/48 | €45,879 | €42,044 | -€3,835 | -8.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,962 | €5,155 | +€193 | +3.9% |
| Other operating charges | 640/8 | €642 | €1,276 | +€634 | +98.8% |
| Gross operating margin | 9900 | €1,695 | €11,040 | +€9,345 | +551% |
| Operating profit (loss) | 9901 | -€3,909 | €4,608 | +€8,517 | |
| Financial charges | 65/66B | €334 | €290 | -€45 | -13.3% |
| Recurring financial charges | 65 | €334 | €290 | -€45 | -13.3% |
| Profit (loss) for the period before taxes | 9903 | -€4,243 | €4,318 | +€8,562 | |
| Income taxes | 67/77 | €549 | -€331 | -€880 | |
| Profit (loss) for the period | 9904 | -€4,792 | €4,650 | +€9,442 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,792 | €4,650 | +€9,442 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.