BOUMA: 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.
BOUMA
Largest movements
- Receivables within one year -€183,442
down €183,442 (-93.9%), from €195,325 to €11,884
of which Other amounts receivable: -€178,602
- Tangible fixed assets -€23,519
down €23,519 (-35.8%), from €65,694 to €42,175
of which Furniture and vehicles: -€23,519
- Cash -€13,405
down €13,405 (-24.3%), from €55,231 to €41,827
mainly Contributions, distributions and other (-€250,000) and Net result for the year (-€17,508)
- Contributions -€250,000
down €250,000 (-28.6%), from €874,600 to €624,600
- Other debts +€47,269
new in 2025: €47,269
- Profit (loss) carried forward -€17,508
down €17,508 (-20.8%), from -€84,130 to -€101,638
- Gross operating margin +€18,539
up €18,539 (+93.9%), from -€19,752 to -€1,213
- Financial income -€12,745
down €12,745 (-53.1%), from €23,983 to €11,239
- Depreciation +€199
up €199 (+0.8%), from €24,965 to €25,164
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 | €870,246 | €647,731 | -€222,515 | -25.6% |
| Fixed assets | 21/28 | €65,694 | €42,175 | -€23,519 | -35.8% |
| Tangible fixed assets | 22/27 | €65,694 | €42,175 | -€23,519 | -35.8% |
| Furniture and vehicles | 24 | €65,379 | €41,860 | -€23,519 | -36.0% |
| Other tangible fixed assets | 26 | €315 | €315 | = | 0.0% |
| Current assets | 29/58 | €804,553 | €605,556 | -€198,996 | -24.7% |
| Amounts receivable within one year | 40/41 | €195,325 | €11,884 | -€183,442 | -93.9% |
| Trade receivables | 40 | €7,260 | €2,420 | -€4,840 | -66.7% |
| Other amounts receivable | 41 | €188,065 | €9,464 | -€178,602 | -95.0% |
| Current investments | 50/53 | €533,895 | €538,895 | +€5,000 | +0.9% |
| Cash at bank and in hand | 54/58 | €55,231 | €41,827 | -€13,405 | -24.3% |
| Deferred charges and accrued income | 490/1 | €20,100 | €12,950 | -€7,150 | -35.6% |
| Total equity and liabilities | 10/49 | €870,246 | €647,731 | -€222,515 | -25.6% |
| Equity | 10/15 | €865,470 | €597,962 | -€267,508 | -30.9% |
| Contributions | 10/11 | €874,600 | €624,600 | -€250,000 | -28.6% |
| Reserves | 13 | €75,000 | €75,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €75,000 | €75,000 | = | 0.0% |
| Other | 1319 | €75,000 | €75,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€84,130 | -€101,638 | -€17,508 | -20.8% |
| Amounts payable | 17/49 | €4,776 | €49,769 | +€44,993 | +942% |
| Amounts payable within one year | 42/48 | €4,776 | €49,769 | +€44,993 | +942% |
| Trade debts | 44 | €4,776 | €2,500 | -€2,276 | -47.7% |
| Suppliers | 440/4 | €4,776 | €2,500 | -€2,276 | -47.7% |
| Other amounts payable | 47/48 | - | €47,269 | +€47,269 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,965 | €25,164 | +€199 | +0.8% |
| Other operating charges | 640/8 | €1,581 | €1,628 | +€47 | +3.0% |
| Non-recurring operating charges | 66A | €164 | €159 | -€5 | -3.0% |
| Gross operating margin | 9900 | -€19,752 | -€1,213 | +€18,539 | +93.9% |
| Operating profit (loss) | 9901 | -€46,461 | -€28,163 | +€18,298 | +39.4% |
| Financial income | 75/76B | €23,983 | €11,239 | -€12,745 | -53.1% |
| Recurring financial income | 75 | €23,983 | €11,239 | -€12,745 | -53.1% |
| Financial charges | 65/66B | €236 | €159 | -€76 | -32.4% |
| Recurring financial charges | 65 | €236 | €159 | -€76 | -32.4% |
| Profit (loss) for the period before taxes | 9903 | -€22,714 | -€17,084 | +€5,630 | +24.8% |
| Income taxes | 67/77 | €454 | €424 | -€30 | -6.6% |
| Profit (loss) for the period | 9904 | -€23,168 | -€17,508 | +€5,660 | +24.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€23,168 | -€17,508 | +€5,660 | +24.4% |
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 17 October 2026 via checked.be.