BOUDEBOOM: 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.
BOUDEBOOM
Largest movements
- Cash -€97,713
down €97,713 (-77.5%), from €126,120 to €28,407
mainly Other debts (-€49,330) and Stocks and contracts (-€28,922)
- Stocks and contracts +€28,922
new in 2024: €28,922
- Deferred charges and accrued income +€12,596
up €12,596 (+1298.2%), from €970 to €13,566
- Receivables within one year +€5,594
up €5,594 (+8.1%), from €69,219 to €74,813
of which Trade receivables: +€7,303
- Tangible fixed assets +€4,791
up €4,791 (+151.2%), from €3,168 to €7,959
of which Plant, machinery and equipment: +€6,444
- Other debts -€49,330
no longer reported in 2024 (was €49,330)
- Trade debts +€10,925
up €10,925 (+879.4%), from €1,242 to €12,167
- Reserves -€6,942
down €6,942 (-5.7%), from €122,615 to €115,673
of which Tax-exempt reserves: -€6,942
- Gross operating margin -€104,998
down €104,998 (-98.5%), from €106,614 to €1,617
- Other operating charges -€5,700
down €5,700 (-93.0%), from €6,132 to €432
- Staff costs +€4,095
up €4,095 (+171.9%), from €2,382 to €6,478
- Financial charges -€1,425
no longer reported in 2024 (was €1,425)
- Taxes -€1,155
no longer reported in 2024 (was €1,155)
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 | €199,477 | €153,669 | -€45,809 | -23.0% |
| Fixed assets | 21/28 | €3,168 | €7,959 | +€4,791 | +151.2% |
| Tangible fixed assets | 22/27 | €3,168 | €7,959 | +€4,791 | +151.2% |
| Plant, machinery and equipment | 23 | - | €6,444 | +€6,444 | |
| Furniture and vehicles | 24 | €3,168 | €1,515 | -€1,653 | -52.2% |
| Current assets | 29/58 | €196,309 | €145,710 | -€50,600 | -25.8% |
| Stocks and contracts in progress | 3 | - | €28,922 | +€28,922 | |
| Stocks | 30/36 | - | €28,922 | +€28,922 | |
| Amounts receivable within one year | 40/41 | €69,219 | €74,813 | +€5,594 | +8.1% |
| Trade receivables | 40 | €52,115 | €59,419 | +€7,303 | +14.0% |
| Other amounts receivable | 41 | €17,104 | €15,395 | -€1,709 | -10.0% |
| Cash at bank and in hand | 54/58 | €126,120 | €28,407 | -€97,713 | -77.5% |
| Deferred charges and accrued income | 490/1 | €970 | €13,566 | +€12,596 | +1298.2% |
| Total equity and liabilities | 10/49 | €199,477 | €153,669 | -€45,809 | -23.0% |
| Equity | 10/15 | €131,550 | €125,882 | -€5,669 | -4.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €122,615 | €115,673 | -€6,942 | -5.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €74,420 | €67,478 | -€6,942 | -9.3% |
| Distributable reserves | 133 | €46,335 | €46,335 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,736 | €4,009 | +€1,273 | +46.6% |
| Provisions and deferred taxes | 16 | €17,355 | €15,620 | -€1,736 | -10.0% |
| Deferred taxes | 168 | €17,355 | €15,620 | -€1,736 | -10.0% |
| Amounts payable | 17/49 | €50,572 | €12,167 | -€38,405 | -75.9% |
| Amounts payable within one year | 42/48 | €50,572 | €12,167 | -€38,405 | -75.9% |
| Trade debts | 44 | €1,242 | €12,167 | +€10,925 | +879.4% |
| Suppliers | 440/4 | €1,242 | €12,167 | +€10,925 | +879.4% |
| Other amounts payable | 47/48 | €49,330 | - | -€49,330 | |
| Non-recurring operating income | 76A | - | €9,871 | +€9,871 | |
| Remuneration, social security and pensions | 62 | €2,382 | €6,478 | +€4,095 | +171.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,082 | €2,111 | +€29 | +1.4% |
| Other operating charges | 640/8 | €6,132 | €432 | -€5,700 | -93.0% |
| Gross operating margin | 9900 | €106,614 | €1,617 | -€104,998 | -98.5% |
| Operating profit (loss) | 9901 | €96,018 | -€7,404 | -€103,422 | |
| Financial charges | 65/66B | €1,425 | - | -€1,425 | |
| Recurring financial charges | 65 | €1,425 | - | -€1,425 | |
| Profit (loss) for the period before taxes | 9903 | €94,594 | -€7,404 | -€101,998 | |
| Transfer from deferred taxes | 780 | - | €1,736 | +€1,736 | |
| Transfer to deferred taxes | 680 | €17,355 | - | -€17,355 | |
| Income taxes | 67/77 | €1,155 | - | -€1,155 | |
| Profit (loss) for the period | 9904 | €76,084 | -€5,669 | -€81,752 | |
| Transfer from tax-exempt reserves | 789 | - | €6,942 | +€6,942 | |
| Transfer to tax-exempt reserves | 689 | €69,420 | - | -€69,420 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,664 | €1,273 | -€5,390 | -80.9% |
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 9 October 2026 via checked.be.