BOUMIDI: 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.
BOUMIDI
Largest movements
- Receivables within one year +€78,653
up €78,653 (+65.9%), from €119,423 to €198,076
of which Trade receivables: +€79,107
- Tangible fixed assets +€29,973
up €29,973 (+1798.4%), from €1,667 to €31,639
of which Plant, machinery and equipment: +€24,525
- Cash +€14,973
up €14,973 (+63.0%), from €23,781 to €38,753
mainly Trade debts (+€83,025) and Tax, wage and social debts (+€19,180)
- Trade debts +€83,025
up €83,025 (+458.1%), from €18,124 to €101,149
- Tax, wage and social debts +€19,180
up €19,180 (+493.5%), from €3,886 to €23,066
of which Remuneration and social security: +€11,875
- Other debts +€11,904
up €11,904 (+73.4%), from €16,224 to €28,128
- Profit (loss) carried forward +€9,687
up €9,687 (+10.6%), from €91,504 to €101,191
- Staff costs +€5,983
up €5,983 (+120.6%), from €4,963 to €10,947
- Taxes -€4,990
no longer reported in 2025 (was €4,990)
- Gross operating margin -€4,505
down €4,505 (-13.8%), from €32,673 to €28,169
- Depreciation +€3,842
up €3,842 (+298.8%), from €1,286 to €5,129
- Other operating charges -€917
down €917 (-29.9%), from €3,066 to €2,149
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 | €148,851 | €272,647 | +€123,796 | +83.2% |
| Fixed assets | 21/28 | €5,647 | €35,620 | +€29,973 | +530.7% |
| Tangible fixed assets | 22/27 | €1,667 | €31,639 | +€29,973 | +1798.4% |
| Plant, machinery and equipment | 23 | - | €24,525 | +€24,525 | |
| Furniture and vehicles | 24 | €1,667 | €833 | -€833 | -50.0% |
| Other tangible fixed assets | 26 | - | €6,281 | +€6,281 | |
| Financial fixed assets | 28 | €3,981 | €3,981 | = | 0.0% |
| Current assets | 29/58 | €143,204 | €237,027 | +€93,823 | +65.5% |
| Amounts receivable within one year | 40/41 | €119,423 | €198,076 | +€78,653 | +65.9% |
| Trade receivables | 40 | €118,969 | €198,076 | +€79,107 | +66.5% |
| Other amounts receivable | 41 | €454 | - | -€454 | |
| Cash at bank and in hand | 54/58 | €23,781 | €38,753 | +€14,973 | +63.0% |
| Deferred charges and accrued income | 490/1 | - | €198 | +€198 | |
| Total equity and liabilities | 10/49 | €148,851 | €272,647 | +€123,796 | +83.2% |
| Equity | 10/15 | €110,617 | €120,304 | +€9,687 | +8.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €513 | €513 | = | 0.0% |
| Non-distributable reserves | 130/1 | €513 | €513 | = | 0.0% |
| Reserves not available under the articles | 1311 | €513 | €513 | = | 0.0% |
| Profit (loss) carried forward | 14 | €91,504 | €101,191 | +€9,687 | +10.6% |
| Amounts payable | 17/49 | €38,234 | €152,343 | +€114,109 | +298.4% |
| Amounts payable within one year | 42/48 | €38,234 | €152,343 | +€114,109 | +298.4% |
| Trade debts | 44 | €18,124 | €101,149 | +€83,025 | +458.1% |
| Suppliers | 440/4 | €18,124 | €101,149 | +€83,025 | +458.1% |
| Taxes, remuneration and social security | 45 | €3,886 | €23,066 | +€19,180 | +493.5% |
| Taxes | 450/3 | €3,369 | €10,674 | +€7,305 | +216.8% |
| Remuneration and social security | 454/9 | €517 | €12,392 | +€11,875 | +2296.3% |
| Other amounts payable | 47/48 | €16,224 | €28,128 | +€11,904 | +73.4% |
| Remuneration, social security and pensions | 62 | €4,963 | €10,947 | +€5,983 | +120.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,286 | €5,129 | +€3,842 | +298.8% |
| Other operating charges | 640/8 | €3,066 | €2,149 | -€917 | -29.9% |
| Gross operating margin | 9900 | €32,673 | €28,169 | -€4,505 | -13.8% |
| Operating profit (loss) | 9901 | €23,358 | €9,945 | -€13,413 | -57.4% |
| Financial charges | 65/66B | €165 | €258 | +€93 | +56.2% |
| Recurring financial charges | 65 | €165 | €258 | +€93 | +56.2% |
| Profit (loss) for the period before taxes | 9903 | €23,193 | €9,687 | -€13,506 | -58.2% |
| Income taxes | 67/77 | €4,990 | - | -€4,990 | |
| Profit (loss) for the period | 9904 | €18,203 | €9,687 | -€8,516 | -46.8% |
| Profit (loss) for the period to be appropriated | 9905 | €18,203 | €9,687 | -€8,516 | -46.8% |
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 5 October 2026 via checked.be.