Boomkapper: 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.
Boomkapper
Largest movements
- Tangible fixed assets -€38,329
down €38,329 (-27.1%), from €141,369 to €103,040
- Receivables within one year +€19,064
up €19,064 (+613.6%), from €3,107 to €22,171
of which Trade receivables: +€21,519
- Cash +€4,240
up €4,240 (+226.9%), from €1,869 to €6,109
mainly Depreciation (+€41,438) and Other debts (+€23,322)
- Profit (loss) carried forward -€32,712
down €32,712 (-18.5%), from -€176,649 to -€209,361
- Other debts +€23,322
up €23,322 (+33.0%), from €70,650 to €93,972
- Debts after one year -€6,842
no longer reported in 2025 (was €6,842)
- Gross operating margin +€22,696
up €22,696 (+381.2%), from €5,954 to €28,649
- Other operating charges +€3,389
up €3,389 (+347.2%), from €976 to €4,365
- Depreciation -€1,700
down €1,700 (-3.9%), from €43,138 to €41,438
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 | €149,910 | €133,539 | -€16,371 | -10.9% |
| Fixed assets | 21/28 | €143,902 | €104,480 | -€39,422 | -27.4% |
| Intangible fixed assets | 21 | €1,933 | €1,440 | -€493 | -25.5% |
| Tangible fixed assets | 22/27 | €141,369 | €103,040 | -€38,329 | -27.1% |
| Plant, machinery and equipment | 23 | €51,469 | €37,466 | -€14,004 | -27.2% |
| Furniture and vehicles | 24 | €83,770 | €65,575 | -€18,195 | -21.7% |
| Leasing and similar rights | 25 | €6,130 | - | -€6,130 | |
| Financial fixed assets | 28 | €600 | - | -€600 | |
| Current assets | 29/58 | €6,008 | €29,059 | +€23,051 | +383.7% |
| Amounts receivable within one year | 40/41 | €3,107 | €22,171 | +€19,064 | +613.6% |
| Trade receivables | 40 | €652 | €22,171 | +€21,519 | +3300.2% |
| Other amounts receivable | 41 | €2,455 | - | -€2,455 | |
| Cash at bank and in hand | 54/58 | €1,869 | €6,109 | +€4,240 | +226.9% |
| Deferred charges and accrued income | 490/1 | €1,033 | €779 | -€254 | -24.5% |
| Total equity and liabilities | 10/49 | €149,910 | €133,539 | -€16,371 | -10.9% |
| Equity | 10/15 | -€175,649 | -€208,361 | -€32,712 | -18.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€176,649 | -€209,361 | -€32,712 | -18.5% |
| Provisions and deferred taxes | 16 | €231,085 | €231,525 | +€439 | +0.2% |
| Provisions for liabilities and charges | 160/5 | €231,085 | €231,525 | +€439 | +0.2% |
| Other liabilities and charges | 164/5 | €231,085 | €231,525 | +€439 | +0.2% |
| Amounts payable | 17/49 | €94,474 | €110,376 | +€15,902 | +16.8% |
| Amounts payable after more than one year | 17 | €6,842 | - | -€6,842 | |
| Financial debts | 170/4 | €6,842 | - | -€6,842 | |
| Amounts payable within one year | 42/48 | €87,632 | €110,376 | +€22,744 | +26.0% |
| Current portion of amounts payable after more than one year | 42 | €10,066 | €8,571 | -€1,495 | -14.8% |
| Trade debts | 44 | €6,916 | €7,075 | +€159 | +2.3% |
| Suppliers | 440/4 | €6,916 | €7,075 | +€159 | +2.3% |
| Taxes, remuneration and social security | 45 | - | €758 | +€758 | |
| Taxes | 450/3 | - | €758 | +€758 | |
| Other amounts payable | 47/48 | €70,650 | €93,972 | +€23,322 | +33.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,138 | €41,438 | -€1,700 | -3.9% |
| Other operating charges | 640/8 | €976 | €4,365 | +€3,389 | +347.2% |
| Gross operating margin | 9900 | €5,954 | €28,649 | +€22,696 | +381.2% |
| Operating profit (loss) | 9901 | -€38,160 | -€17,154 | +€21,006 | +55.0% |
| Financial income | 75/76B | - | €49 | +€49 | |
| Recurring financial income | 75 | - | €49 | +€49 | |
| Financial charges | 65/66B | €15,875 | €15,606 | -€269 | -1.7% |
| Recurring financial charges | 65 | €15,875 | €15,606 | -€269 | -1.7% |
| Profit (loss) for the period before taxes | 9903 | -€54,035 | -€32,712 | +€21,324 | +39.5% |
| Profit (loss) for the period | 9904 | -€54,035 | -€32,712 | +€21,324 | +39.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€54,035 | -€32,712 | +€21,324 | +39.5% |
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 10 October 2026 via checked.be.