BOOMPLAN: 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.
BOOMPLAN
Largest movements
- Cash +€44,806
up €44,806 (+137%), from €32,611 to €77,417
mainly Net result for the year (+€74,712) and Trade debts (+€9,306)
- Deferred charges and accrued income +€11,729
up €11,729 (+8,378%), from €140 to €11,869
- Receivables within one year +€7,342
up €7,342 (+26.8%), from €27,370 to €34,712
of which Trade receivables: +€5,903
- Profit (loss) carried forward +€73,046
up €73,046 (+214%), from €34,155 to €107,201
- Other debts -€16,328
down €16,328 (-39.1%), from €41,777 to €25,450
- Trade debts +€9,306
up €9,306 (+470%), from €1,981 to €11,286
- Tax, wage and social debts -€2,097
down €2,097 (-34.9%), from €6,014 to €3,917
- Gross operating margin +€51,244
up €51,244 (+105%), from €49,027 to €100,271
- Taxes +€6,719
up €6,719 (+56.7%), from €11,842 to €18,561
- Depreciation +€4,678
up €4,678 (+527%), from €888 to €5,567
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 | €84,126 | €148,063 | +€63,936 | +76.0% |
| Fixed assets | 21/28 | €24,005 | €24,065 | +€60 | +0.3% |
| Tangible fixed assets | 22/27 | €24,005 | €24,065 | +€60 | +0.3% |
| Plant, machinery and equipment | 23 | €24,005 | €24,065 | +€60 | +0.3% |
| Current assets | 29/58 | €60,121 | €123,998 | +€63,876 | +106% |
| Amounts receivable within one year | 40/41 | €27,370 | €34,712 | +€7,342 | +26.8% |
| Trade receivables | 40 | €27,370 | €33,273 | +€5,903 | +21.6% |
| Other amounts receivable | 41 | - | €1,439 | +€1,439 | |
| Cash at bank and in hand | 54/58 | €32,611 | €77,417 | +€44,806 | +137% |
| Deferred charges and accrued income | 490/1 | €140 | €11,869 | +€11,729 | +8,378% |
| Total equity and liabilities | 10/49 | €84,126 | €148,063 | +€63,936 | +76.0% |
| Equity | 10/15 | €34,355 | €107,401 | +€73,046 | +213% |
| Contributions | 10/11 | €200 | €200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €34,155 | €107,201 | +€73,046 | +214% |
| Amounts payable | 17/49 | €49,771 | €40,662 | -€9,110 | -18.3% |
| Amounts payable within one year | 42/48 | €49,771 | €40,662 | -€9,110 | -18.3% |
| Trade debts | 44 | €1,981 | €11,286 | +€9,306 | +470% |
| Suppliers | 440/4 | €1,981 | €11,286 | +€9,306 | +470% |
| Advances received on contracts in progress | 46 | - | €8 | +€8 | |
| Taxes, remuneration and social security | 45 | €6,014 | €3,917 | -€2,097 | -34.9% |
| Taxes | 450/3 | €6,014 | €3,917 | -€2,097 | -34.9% |
| Other amounts payable | 47/48 | €41,777 | €25,450 | -€16,328 | -39.1% |
| Remuneration, social security and pensions | 62 | €418 | €1,217 | +€799 | +191% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €888 | €5,567 | +€4,678 | +527% |
| Other operating charges | 640/8 | - | €66 | +€66 | |
| Operating charges capitalised as restructuring costs | 649 | €0 | - | = | |
| Gross operating margin | 9900 | €49,027 | €100,271 | +€51,244 | +105% |
| Operating profit (loss) | 9901 | €47,721 | €93,422 | +€45,701 | +95.8% |
| Financial charges | 65/66B | €58 | €149 | +€90 | +155% |
| Recurring financial charges | 65 | €58 | €149 | +€90 | +155% |
| Profit (loss) for the period before taxes | 9903 | €47,663 | €93,273 | +€45,611 | +95.7% |
| Income taxes | 67/77 | €11,842 | €18,561 | +€6,719 | +56.7% |
| Profit (loss) for the period | 9904 | €35,821 | €74,712 | +€38,891 | +109% |
| Profit (loss) for the period to be appropriated | 9905 | €35,821 | €74,712 | +€38,891 | +109% |
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 15 October 2026 via checked.be.