Boumat: 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.
Boumat
Largest movements
- Receivables within one year +€24,936
up €24,936 (+764%), from €3,266 to €28,202
of which Trade receivables: +€22,180
- Cash +€11,804
up €11,804 (+80.9%), from €14,588 to €26,391
mainly Net result for the year (+€31,701) and Tax, wage and social debts (+€7,542)
- Reserves +€32,001
new in 2025: €32,001
- Tax, wage and social debts +€7,542
up €7,542 (+573%), from €1,317 to €8,860
- Trade debts -€2,504
down €2,504 (-40.2%), from €6,236 to €3,732
- Gross operating margin +€39,231
up €39,231 (+4,593%), from €854 to €40,085
- Taxes +€7,889
up €7,889 (+10,522%), from €75 to €7,964
- Financial charges +€568
up €568 (+4,487%), from €13 to €581
- Financial income +€477
up €477 (+65,352%), from €1 to €478
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 | €17,854 | €54,594 | +€36,740 | +206% |
| Current assets | 29/58 | €17,854 | €54,594 | +€36,740 | +206% |
| Amounts receivable within one year | 40/41 | €3,266 | €28,202 | +€24,936 | +764% |
| Trade receivables | 40 | €3,266 | €25,446 | +€22,180 | +679% |
| Other amounts receivable | 41 | - | €2,756 | +€2,756 | |
| Cash at bank and in hand | 54/58 | €14,588 | €26,391 | +€11,804 | +80.9% |
| Total equity and liabilities | 10/49 | €17,854 | €54,594 | +€36,740 | +206% |
| Equity | 10/15 | €10,300 | €42,001 | +€31,701 | +308% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | - | €32,001 | +€32,001 | |
| Distributable reserves | 133 | - | €32,001 | +€32,001 | |
| Profit (loss) carried forward | 14 | €300 | - | -€300 | |
| Amounts payable | 17/49 | €7,554 | €12,592 | +€5,039 | +66.7% |
| Amounts payable within one year | 42/48 | €7,554 | €12,592 | +€5,039 | +66.7% |
| Trade debts | 44 | €6,236 | €3,732 | -€2,504 | -40.2% |
| Suppliers | 440/4 | €6,236 | €3,732 | -€2,504 | -40.2% |
| Taxes, remuneration and social security | 45 | €1,317 | €8,860 | +€7,542 | +573% |
| Taxes | 450/3 | €1,317 | €8,860 | +€7,542 | +573% |
| Other operating charges | 640/8 | €467 | €316 | -€151 | -32.3% |
| Gross operating margin | 9900 | €854 | €40,085 | +€39,231 | +4,593% |
| Operating profit (loss) | 9901 | €387 | €39,769 | +€39,382 | +10,181% |
| Financial income | 75/76B | €1 | €478 | +€477 | +65,352% |
| Recurring financial income | 75 | €1 | €478 | +€477 | +65,352% |
| Financial charges | 65/66B | €13 | €581 | +€568 | +4,487% |
| Recurring financial charges | 65 | €13 | €581 | +€568 | +4,487% |
| Profit (loss) for the period before taxes | 9903 | €375 | €39,666 | +€39,291 | +10,480% |
| Income taxes | 67/77 | €75 | €7,964 | +€7,889 | +10,522% |
| Profit (loss) for the period | 9904 | €300 | €31,701 | +€31,402 | +10,470% |
| Profit (loss) for the period to be appropriated | 9905 | €300 | €31,701 | +€31,402 | +10,470% |
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 16 October 2026 via checked.be.