BOUMKE & CO: 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.
BOUMKE & CO
Largest movements
- Receivables within one year +€42,350
up €42,350 (+142%), from €29,720 to €72,070
of which Other amounts receivable: +€22,195
- Tangible fixed assets +€17,844
up €17,844 (+347%), from €5,145 to €22,989
of which Other tangible fixed assets: +€19,266
- Cash +€7,370
up €7,370 (+3.8%), from €191,775 to €199,145
mainly Net result for the year (+€63,326) and Trade debts (+€13,879)
- Stocks and contracts -€6,018
down €6,018 (-56.6%), from €10,640 to €4,622
- Reserves +€63,320
up €63,320 (+62.4%), from €101,410 to €164,730
- Tax, wage and social debts -€15,287
down €15,287 (-26.5%), from €57,774 to €42,487
- Trade debts +€13,879
up €13,879 (+202%), from €6,881 to €20,760
- Gross operating margin +€11,268
up €11,268 (+13.0%), from €86,876 to €98,144
- Depreciation +€8,469
up €8,469 (+745%), from €1,137 to €9,606
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 | €238,360 | €300,278 | +€61,918 | +26.0% |
| Fixed assets | 21/28 | €5,226 | €23,070 | +€17,844 | +341% |
| Tangible fixed assets | 22/27 | €5,145 | €22,989 | +€17,844 | +347% |
| Plant, machinery and equipment | 23 | €5,145 | €3,723 | -€1,422 | -27.6% |
| Other tangible fixed assets | 26 | - | €19,266 | +€19,266 | |
| Financial fixed assets | 28 | €80 | €80 | = | 0.0% |
| Current assets | 29/58 | €233,135 | €277,209 | +€44,074 | +18.9% |
| Stocks and contracts in progress | 3 | €10,640 | €4,622 | -€6,018 | -56.6% |
| Stocks | 30/36 | €10,640 | €4,622 | -€6,018 | -56.6% |
| Amounts receivable within one year | 40/41 | €29,720 | €72,070 | +€42,350 | +142% |
| Trade receivables | 40 | €26,334 | €46,489 | +€20,155 | +76.5% |
| Other amounts receivable | 41 | €3,385 | €25,580 | +€22,195 | +656% |
| Cash at bank and in hand | 54/58 | €191,775 | €199,145 | +€7,370 | +3.8% |
| Deferred charges and accrued income | 490/1 | €1,000 | €1,372 | +€372 | +37.2% |
| Total equity and liabilities | 10/49 | €238,360 | €300,278 | +€61,918 | +26.0% |
| Equity | 10/15 | €173,439 | €236,765 | +€63,326 | +36.5% |
| Contributions | 10/11 | €5,400 | €5,400 | = | 0.0% |
| Reserves | 13 | €101,410 | €164,730 | +€63,320 | +62.4% |
| Non-distributable reserves | 130/1 | €101,410 | €164,730 | +€63,320 | +62.4% |
| Reserves not available under the articles | 1311 | €101,410 | €164,730 | +€63,320 | +62.4% |
| Profit (loss) carried forward | 14 | €66,629 | €66,635 | +€6 | 0.0% |
| Amounts payable | 17/49 | €64,921 | €63,513 | -€1,408 | -2.2% |
| Amounts payable within one year | 42/48 | €64,655 | €63,247 | -€1,408 | -2.2% |
| Trade debts | 44 | €6,881 | €20,760 | +€13,879 | +202% |
| Suppliers | 440/4 | €6,881 | €20,760 | +€13,879 | +202% |
| Taxes, remuneration and social security | 45 | €57,774 | €42,487 | -€15,287 | -26.5% |
| Taxes | 450/3 | €57,774 | €42,487 | -€15,287 | -26.5% |
| Accrued charges and deferred income | 492/3 | €266 | €266 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,137 | €9,606 | +€8,469 | +745% |
| Other operating charges | 640/8 | €1,102 | €887 | -€215 | -19.5% |
| Gross operating margin | 9900 | €86,876 | €98,144 | +€11,268 | +13.0% |
| Operating profit (loss) | 9901 | €84,637 | €87,651 | +€3,014 | +3.6% |
| Financial income | 75/76B | €182 | €785 | +€603 | +331% |
| Recurring financial income | 75 | €182 | €785 | +€603 | +331% |
| Financial charges | 65/66B | €730 | €415 | -€315 | -43.1% |
| Recurring financial charges | 65 | €730 | €415 | -€315 | -43.1% |
| Profit (loss) for the period before taxes | 9903 | €84,089 | €88,020 | +€3,932 | +4.7% |
| Income taxes | 67/77 | €24,576 | €24,694 | +€118 | +0.5% |
| Profit (loss) for the period | 9904 | €59,513 | €63,326 | +€3,813 | +6.4% |
| Profit (loss) for the period to be appropriated | 9905 | €59,513 | €63,326 | +€3,813 | +6.4% |
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 22 October 2026 via checked.be.