Boomster: 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.
Boomster
Largest movements
- Receivables within one year +€11,209
up €11,209 (+41.0%), from €27,359 to €38,567
of which Other amounts receivable: +€11,969
- Cash -€9,664
down €9,664 (-42.6%), from €22,679 to €13,016
mainly Tax, wage and social debts (-€13,941) and Receivables within one year (-€11,209)
- Tangible fixed assets +€1,120
up €1,120 (+4.0%), from €27,835 to €28,955
of which Plant, machinery and equipment: +€1,402
- Tax, wage and social debts -€13,941
down €13,941 (-47.8%), from €29,148 to €15,207
- Profit (loss) carried forward +€11,820
up €11,820 (+20.8%), from €56,949 to €68,768
- Short-term financial debts +€3,058
new in 2024: €3,058
- Trade debts +€2,962
up €2,962 (+31.6%), from €9,375 to €12,337
- Purchases and services -€128,120
no longer reported in 2024 (was €128,120)
- Gross operating margin +€18,004
up €18,004 (+645%), from €2,792 to €20,796
- Financial income -€11,452
down €11,452 (-99.3%), from €11,529 to €77
- Taxes +€3,580
up €3,580 (+138%), from €2,593 to €6,173
- Depreciation -€1,737
down €1,737 (-48.3%), from €3,599 to €1,862
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.
Derived cash bridge
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 | €101,006 | €104,370 | +€3,365 | +3.3% |
| Fixed assets | 21/28 | €27,835 | €28,955 | +€1,120 | +4.0% |
| Tangible fixed assets | 22/27 | €27,835 | €28,955 | +€1,120 | +4.0% |
| Plant, machinery and equipment | 23 | €25,272 | €26,675 | +€1,402 | +5.5% |
| Other tangible fixed assets | 26 | €2,563 | €2,280 | -€283 | -11.0% |
| Current assets | 29/58 | €73,171 | €75,416 | +€2,245 | +3.1% |
| Stocks and contracts in progress | 3 | €22,933 | €22,933 | = | 0.0% |
| Contracts in progress | 37 | €22,933 | €22,933 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €27,359 | €38,567 | +€11,209 | +41.0% |
| Trade receivables | 40 | €18,856 | €18,096 | -€760 | -4.0% |
| Other amounts receivable | 41 | €8,503 | €20,471 | +€11,969 | +141% |
| Cash at bank and in hand | 54/58 | €22,679 | €13,016 | -€9,664 | -42.6% |
| Deferred charges and accrued income | 490/1 | €200 | €900 | +€700 | +350% |
| Total equity and liabilities | 10/49 | €101,006 | €104,370 | +€3,365 | +3.3% |
| Equity | 10/15 | €61,949 | €73,768 | +€11,820 | +19.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €56,949 | €68,768 | +€11,820 | +20.8% |
| Amounts payable | 17/49 | €39,057 | €30,602 | -€8,455 | -21.6% |
| Amounts payable within one year | 42/48 | €38,807 | €30,602 | -€8,205 | -21.1% |
| Current portion of amounts payable after more than one year | 42 | €284 | - | -€284 | |
| Financial debts | 43 | - | €3,058 | +€3,058 | |
| Credit institutions | 430/8 | - | €3,058 | +€3,058 | |
| Trade debts | 44 | €9,375 | €12,337 | +€2,962 | +31.6% |
| Suppliers | 440/4 | €9,375 | €12,337 | +€2,962 | +31.6% |
| Taxes, remuneration and social security | 45 | €29,148 | €15,207 | -€13,941 | -47.8% |
| Taxes | 450/3 | €29,148 | €15,207 | -€13,941 | -47.8% |
| Accrued charges and deferred income | 492/3 | €250 | - | -€250 | |
| Goods, raw materials, services and sundry goods | 60/61 | €128,120 | - | -€128,120 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,599 | €1,862 | -€1,737 | -48.3% |
| Other operating charges | 640/8 | €562 | - | -€562 | |
| Gross operating margin | 9900 | €2,792 | €20,796 | +€18,004 | +645% |
| Operating profit (loss) | 9901 | -€1,370 | €18,934 | +€20,303 | |
| Financial income | 75/76B | €11,529 | €77 | -€11,452 | -99.3% |
| Recurring financial income | 75 | €11,529 | €77 | -€11,452 | -99.3% |
| Financial charges | 65/66B | €413 | €1,018 | +€606 | +147% |
| Recurring financial charges | 65 | €413 | €1,018 | +€606 | +147% |
| Profit (loss) for the period before taxes | 9903 | €9,746 | €17,992 | +€8,246 | +84.6% |
| Income taxes | 67/77 | €2,593 | €6,173 | +€3,580 | +138% |
| Profit (loss) for the period | 9904 | €7,154 | €11,820 | +€4,666 | +65.2% |
| Profit (loss) for the period to be appropriated | 9905 | €7,154 | €11,820 | +€4,666 | +65.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.