BOOMPUTTE: 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.
BOOMPUTTE
Largest movements
- Receivables within one year +€47,093
up €47,093 (+25.5%), from €184,575 to €231,668
of which Other amounts receivable: +€42,403
- Cash +€8,462
up €8,462 (+2625.4%), from €322 to €8,784
mainly Trade debts (+€95,151) and Depreciation (+€7,488)
- Tangible fixed assets -€7,488
down €7,488 (-2.6%), from €285,336 to €277,848
of which Land and buildings: -€7,417
- Trade debts +€95,151
new in 2024: €95,151
- Short-term financial debts -€29,480
no longer reported in 2024 (was €29,480)
- Other debts -€28,369
down €28,369 (-40.0%), from €70,965 to €42,596
- Reserves +€7,116
up €7,116 (+9.0%), from €79,132 to €86,247
of which Distributable reserves: +€7,116
- Other operating charges +€6,301
up €6,301 (+401.2%), from €1,570 to €7,871
- Gross operating margin +€6,127
up €6,127 (+21.1%), from €29,060 to €35,187
- Taxes +€2,893
new in 2024: €2,893
- Financial charges -€1,140
down €1,140 (-10.6%), from €10,769 to €9,629
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 | €488,158 | €538,200 | +€50,042 | +10.3% |
| Fixed assets | 21/28 | €285,336 | €277,848 | -€7,488 | -2.6% |
| Tangible fixed assets | 22/27 | €285,336 | €277,848 | -€7,488 | -2.6% |
| Land and buildings | 22 | €285,250 | €277,833 | -€7,417 | -2.6% |
| Plant, machinery and equipment | 23 | €86 | €15 | -€71 | -82.8% |
| Current assets | 29/58 | €202,823 | €260,352 | +€57,530 | +28.4% |
| Stocks and contracts in progress | 3 | €17,925 | €18,480 | +€555 | +3.1% |
| Stocks | 30/36 | €8,925 | €6,980 | -€1,945 | -21.8% |
| Contracts in progress | 37 | €9,000 | €11,500 | +€2,500 | +27.8% |
| Amounts receivable within one year | 40/41 | €184,575 | €231,668 | +€47,093 | +25.5% |
| Trade receivables | 40 | €164,615 | €169,304 | +€4,690 | +2.8% |
| Other amounts receivable | 41 | €19,960 | €62,364 | +€42,403 | +212.4% |
| Cash at bank and in hand | 54/58 | €322 | €8,784 | +€8,462 | +2625.4% |
| Deferred charges and accrued income | 490/1 | - | €1,420 | +€1,420 | |
| Total equity and liabilities | 10/49 | €488,158 | €538,200 | +€50,042 | +10.3% |
| Equity | 10/15 | €97,732 | €104,847 | +€7,116 | +7.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €79,132 | €86,247 | +€7,116 | +9.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €77,272 | €84,387 | +€7,116 | +9.2% |
| Amounts payable | 17/49 | €390,427 | €433,353 | +€42,926 | +11.0% |
| Amounts payable after more than one year | 17 | €257,424 | €257,558 | +€133 | +0.1% |
| Financial debts | 170/4 | €257,424 | €257,558 | +€133 | +0.1% |
| Amounts payable within one year | 42/48 | €133,002 | €175,795 | +€42,793 | +32.2% |
| Current portion of amounts payable after more than one year | 42 | €29,803 | €33,025 | +€3,222 | +10.8% |
| Financial debts | 43 | €29,480 | - | -€29,480 | |
| Credit institutions | 430/8 | €29,480 | - | -€29,480 | |
| Trade debts | 44 | - | €95,151 | +€95,151 | |
| Suppliers | 440/4 | - | €95,151 | +€95,151 | |
| Taxes, remuneration and social security | 45 | €2,754 | €5,024 | +€2,269 | +82.4% |
| Taxes | 450/3 | €2,754 | €5,024 | +€2,269 | +82.4% |
| Other amounts payable | 47/48 | €70,965 | €42,596 | -€28,369 | -40.0% |
| Remuneration, social security and pensions | 62 | €447 | €191 | -€256 | -57.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,837 | €7,488 | -€350 | -4.5% |
| Other operating charges | 640/8 | €1,570 | €7,871 | +€6,301 | +401.2% |
| Gross operating margin | 9900 | €29,060 | €35,187 | +€6,127 | +21.1% |
| Operating profit (loss) | 9901 | €19,205 | €19,637 | +€432 | +2.3% |
| Financial income | 75/76B | €48 | €0 | -€48 | -99.9% |
| Recurring financial income | 75 | €48 | €0 | -€48 | -99.9% |
| Financial charges | 65/66B | €10,769 | €9,629 | -€1,140 | -10.6% |
| Recurring financial charges | 65 | €10,769 | €9,629 | -€1,140 | -10.6% |
| Profit (loss) for the period before taxes | 9903 | €8,485 | €10,009 | +€1,524 | +18.0% |
| Income taxes | 67/77 | - | €2,893 | +€2,893 | |
| Profit (loss) for the period | 9904 | €8,485 | €7,116 | -€1,369 | -16.1% |
| Profit (loss) for the period to be appropriated | 9905 | €8,485 | €7,116 | -€1,369 | -16.1% |
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 3 October 2026 via checked.be.