BOUMAL: what changed
Two fiscal 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.
BOUMAL
Largest movements
- Receivables within one year +€4,171
up €4,171 (+569.6%), from €732 to €4,903
of which Trade receivables: +€2,222
- Cash -€1,058
down €1,058 (-77.5%), from €1,366 to €308
mainly Receivables within one year (-€4,171) and Net result for the year (-€865)
- Trade debts +€2,688
new in 2025: €2,688
- Profit (loss) carried forward -€865
down €865 (-135.0%), from -€641 to -€1,506
- Tax, wage and social debts +€780
up €780 (+105.5%), from €739 to €1,519
- Accrued charges and deferred income +€510
new in 2025: €510
- Turnover -€18,737
no longer reported in 2025 (was €18,737)
- Purchases and services -€13,597
no longer reported in 2025 (was €13,597)
- Gross operating margin -€4,144
down €4,144 (-80.6%), from €5,140 to €996
- Other operating charges +€1,546
new in 2025: €1,546
- Taxes +€380
new in 2025: €380
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 | €2,098 | €5,211 | +€3,113 | +148.4% |
| Current assets | 29/58 | €2,098 | €5,211 | +€3,113 | +148.4% |
| Amounts receivable within one year | 40/41 | €732 | €4,903 | +€4,171 | +569.6% |
| Trade receivables | 40 | - | €2,222 | +€2,222 | |
| Other amounts receivable | 41 | €732 | €2,682 | +€1,949 | +266.2% |
| Cash at bank and in hand | 54/58 | €1,366 | €308 | -€1,058 | -77.5% |
| Total equity and liabilities | 10/49 | €2,098 | €5,211 | +€3,113 | +148.4% |
| Equity | 10/15 | €1,359 | €494 | -€865 | -63.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€641 | -€1,506 | -€865 | -135.0% |
| Amounts payable | 17/49 | €739 | €4,717 | +€3,978 | +538.4% |
| Amounts payable within one year | 42/48 | €739 | €4,207 | +€3,468 | +469.4% |
| Trade debts | 44 | - | €2,688 | +€2,688 | |
| Suppliers | 440/4 | - | €2,688 | +€2,688 | |
| Taxes, remuneration and social security | 45 | €739 | €1,519 | +€780 | +105.5% |
| Taxes | 450/3 | €739 | €1,519 | +€780 | +105.5% |
| Accrued charges and deferred income | 492/3 | - | €510 | +€510 | |
| Turnover | 70 | €18,737 | - | -€18,737 | |
| Goods, raw materials, services and sundry goods | 60/61 | €13,597 | - | -€13,597 | |
| Other operating charges | 640/8 | - | €1,546 | +€1,546 | |
| Gross operating margin | 9900 | €5,140 | €996 | -€4,144 | -80.6% |
| Operating profit (loss) | 9901 | €5,140 | -€549 | -€5,689 | |
| Financial income | 75/76B | - | €141 | +€141 | |
| Recurring financial income | 75 | - | €141 | +€141 | |
| Financial charges | 65/66B | €140 | €77 | -€63 | -44.7% |
| Recurring financial charges | 65 | €140 | €77 | -€63 | -44.7% |
| Profit (loss) for the period before taxes | 9903 | €5,000 | -€485 | -€5,485 | |
| Income taxes | 67/77 | - | €380 | +€380 | |
| Profit (loss) for the period | 9904 | €5,000 | -€865 | -€5,865 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,000 | -€865 | -€5,865 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.