BOULDER MOUNTAIN SOLUTIONS: 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.
BOULDER MOUNTAIN SOLUTIONS
Largest movements
- Receivables within one year -€32,543
down €32,543 (-47.9%), from €67,919 to €35,376
of which Other amounts receivable: -€36,294
- Tangible fixed assets -€17,101
down €17,101 (-3.2%), from €530,641 to €513,540
of which Land and buildings: -€11,160
- Cash +€11,580
up €11,580 (+10.3%), from €112,080 to €123,660
mainly Other debts (+€147,905) and Net result for the year (+€94,221)
- Other debts +€147,905
up €147,905 (+17819.9%), from €830 to €148,735
- Reserves -€141,609
down €141,609 (-49.6%), from €285,598 to €143,989
- Debts after one year -€31,818
down €31,818 (-8.9%), from €356,127 to €324,309
- Tax, wage and social debts -€14,101
down €14,101 (-47.6%), from €29,632 to €15,531
- Gross operating margin -€4,146
down €4,146 (-2.5%), from €167,025 to €162,879
- Depreciation -€3,850
down €3,850 (-14.6%), from €26,289 to €22,439
- Financial charges +€3,741
up €3,741 (+25.0%), from €14,973 to €18,714
- Taxes -€1,836
down €1,836 (-6.7%), from €27,303 to €25,467
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.
Cash bridge derived
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 | €710,884 | €675,103 | -€35,781 | -5.0% |
| Fixed assets | 21/28 | €530,641 | €513,540 | -€17,101 | -3.2% |
| Tangible fixed assets | 22/27 | €530,641 | €513,540 | -€17,101 | -3.2% |
| Land and buildings | 22 | €479,319 | €468,159 | -€11,160 | -2.3% |
| Plant, machinery and equipment | 23 | €1,127 | - | -€1,127 | |
| Furniture and vehicles | 24 | €43,153 | €34,349 | -€8,804 | -20.4% |
| Other tangible fixed assets | 26 | €7,042 | €11,032 | +€3,990 | +56.7% |
| Current assets | 29/58 | €180,243 | €161,563 | -€18,680 | -10.4% |
| Amounts receivable within one year | 40/41 | €67,919 | €35,376 | -€32,543 | -47.9% |
| Trade receivables | 40 | €28,072 | €31,823 | +€3,751 | +13.4% |
| Other amounts receivable | 41 | €39,847 | €3,553 | -€36,294 | -91.1% |
| Cash at bank and in hand | 54/58 | €112,080 | €123,660 | +€11,580 | +10.3% |
| Deferred charges and accrued income | 490/1 | €244 | €2,527 | +€2,283 | +934.4% |
| Total equity and liabilities | 10/49 | €710,884 | €675,103 | -€35,781 | -5.0% |
| Equity | 10/15 | €290,598 | €148,989 | -€141,609 | -48.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €285,598 | €143,989 | -€141,609 | -49.6% |
| Distributable reserves | 133 | €285,598 | €143,989 | -€141,609 | -49.6% |
| Amounts payable | 17/49 | €420,286 | €526,115 | +€105,828 | +25.2% |
| Amounts payable after more than one year | 17 | €356,127 | €324,309 | -€31,818 | -8.9% |
| Financial debts | 170/4 | €356,127 | €324,309 | -€31,818 | -8.9% |
| Amounts payable within one year | 42/48 | €64,159 | €199,051 | +€134,891 | +210.2% |
| Current portion of amounts payable after more than one year | 42 | €30,647 | €31,818 | +€1,171 | +3.8% |
| Trade debts | 44 | €3,050 | €2,966 | -€84 | -2.7% |
| Suppliers | 440/4 | €3,050 | €2,966 | -€84 | -2.7% |
| Taxes, remuneration and social security | 45 | €29,632 | €15,531 | -€14,101 | -47.6% |
| Taxes | 450/3 | €29,632 | €15,531 | -€14,101 | -47.6% |
| Other amounts payable | 47/48 | €830 | €148,735 | +€147,905 | +17819.9% |
| Accrued charges and deferred income | 492/3 | - | €2,755 | +€2,755 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,289 | €22,439 | -€3,850 | -14.6% |
| Other operating charges | 640/8 | €1,798 | €2,038 | +€241 | +13.4% |
| Gross operating margin | 9900 | €167,025 | €162,879 | -€4,146 | -2.5% |
| Operating profit (loss) | 9901 | €138,939 | €138,402 | -€537 | -0.4% |
| Financial income | 75/76B | €1,603 | €0 | -€1,603 | -100.0% |
| Recurring financial income | 75 | €1,603 | €0 | -€1,603 | -100.0% |
| Financial charges | 65/66B | €14,973 | €18,714 | +€3,741 | +25.0% |
| Recurring financial charges | 65 | €14,973 | €18,714 | +€3,741 | +25.0% |
| Profit (loss) for the period before taxes | 9903 | €125,568 | €119,688 | -€5,881 | -4.7% |
| Income taxes | 67/77 | €27,303 | €25,467 | -€1,836 | -6.7% |
| Profit (loss) for the period | 9904 | €98,265 | €94,221 | -€4,045 | -4.1% |
| Profit (loss) for the period to be appropriated | 9905 | €98,265 | €94,221 | -€4,045 | -4.1% |
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 12 October 2026 via checked.be.