BOOOM PRODUCTS: 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.
BOOOM PRODUCTS
Largest movements
- Stocks and contracts +€24,343
up €24,343 (+54.5%), from €44,705 to €69,048
- Receivables within one year -€6,232
down €6,232 (-43.1%), from €14,475 to €8,243
of which Trade receivables: -€7,917
- Tangible fixed assets +€2,000
up €2,000 (+21.8%), from €9,160 to €11,159
of which Furniture and vehicles: +€4,311
- Cash +€976
up €976 (+14.7%), from €6,635 to €7,611
mainly Debts after one year (+€35,000) and Net result for the year (+€11,793)
- Debts after one year +€35,000
up €35,000 (+87.5%), from €40,000 to €75,000
- Other debts -€12,900
down €12,900 (-4.6%), from €280,648 to €267,748
- Trade debts -€11,976
down €11,976 (-58.3%), from €20,537 to €8,561
- Profit (loss) carried forward +€11,793
up €11,793 (+4.1%), from -€284,954 to -€273,162
- Gross operating margin -€31,490
down €31,490 (-54.2%), from €58,140 to €26,651
- Financial charges +€4,033
up €4,033 (+173%), from €2,333 to €6,366
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 | €74,974 | €97,008 | +€22,034 | +29.4% |
| Fixed assets | 21/28 | €9,160 | €11,159 | +€2,000 | +21.8% |
| Tangible fixed assets | 22/27 | €9,160 | €11,159 | +€2,000 | +21.8% |
| Plant, machinery and equipment | 23 | €4,336 | €2,025 | -€2,312 | -53.3% |
| Furniture and vehicles | 24 | €4,823 | €9,134 | +€4,311 | +89.4% |
| Current assets | 29/58 | €65,815 | €85,849 | +€20,034 | +30.4% |
| Stocks and contracts in progress | 3 | €44,705 | €69,048 | +€24,343 | +54.5% |
| Stocks | 30/36 | €44,705 | €69,048 | +€24,343 | +54.5% |
| Amounts receivable within one year | 40/41 | €14,475 | €8,243 | -€6,232 | -43.1% |
| Trade receivables | 40 | €14,051 | €6,135 | -€7,917 | -56.3% |
| Other amounts receivable | 41 | €423 | €2,108 | +€1,685 | +398% |
| Cash at bank and in hand | 54/58 | €6,635 | €7,611 | +€976 | +14.7% |
| Deferred charges and accrued income | 490/1 | €0 | €946 | +€946 | |
| Total equity and liabilities | 10/49 | €74,974 | €97,008 | +€22,034 | +29.4% |
| Equity | 10/15 | -€266,354 | -€254,562 | +€11,793 | +4.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€284,954 | -€273,162 | +€11,793 | +4.1% |
| Amounts payable | 17/49 | €341,328 | €351,570 | +€10,241 | +3.0% |
| Amounts payable after more than one year | 17 | €40,000 | €75,000 | +€35,000 | +87.5% |
| Financial debts | 170/4 | €40,000 | €75,000 | +€35,000 | +87.5% |
| Amounts payable within one year | 42/48 | €301,328 | €276,570 | -€24,759 | -8.2% |
| Trade debts | 44 | €20,537 | €8,561 | -€11,976 | -58.3% |
| Suppliers | 440/4 | €20,537 | €8,561 | -€11,976 | -58.3% |
| Taxes, remuneration and social security | 45 | €144 | €261 | +€117 | +81.7% |
| Taxes | 450/3 | €144 | €261 | +€117 | +81.7% |
| Other amounts payable | 47/48 | €280,648 | €267,748 | -€12,900 | -4.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,046 | €5,438 | +€393 | +7.8% |
| Other operating charges | 640/8 | €2,677 | €3,236 | +€560 | +20.9% |
| Gross operating margin | 9900 | €58,140 | €26,651 | -€31,490 | -54.2% |
| Operating profit (loss) | 9901 | €50,418 | €17,976 | -€32,442 | -64.3% |
| Financial income | 75/76B | €158 | €245 | +€87 | +55.4% |
| Recurring financial income | 75 | €158 | €245 | +€87 | +55.4% |
| Financial charges | 65/66B | €2,333 | €6,366 | +€4,033 | +173% |
| Recurring financial charges | 65 | €2,333 | €6,366 | +€4,033 | +173% |
| Profit (loss) for the period before taxes | 9903 | €48,243 | €11,856 | -€36,387 | -75.4% |
| Income taxes | 67/77 | - | €63 | +€63 | |
| Profit (loss) for the period | 9904 | €48,243 | €11,793 | -€36,450 | -75.6% |
| Profit (loss) for the period to be appropriated | 9905 | €48,243 | €11,793 | -€36,450 | -75.6% |
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 23 October 2026 via checked.be.