BOUMS CORP: 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.
BOUMS CORP
Largest movements
- Cash +€11,861
up €11,861 (+30.0%), from €39,571 to €51,432
mainly Net result for the year (+€42,811)
- Receivables within one year +€2,235
up €2,235 (+3.8%), from €58,806 to €61,041
of which Other amounts receivable: +€21,333
- Profit (loss) carried forward +€42,811
up €42,811 (+66.1%), from €64,729 to €107,540
- Advances received -€20,473
no longer reported in 2025 (was €20,473)
- Tax, wage and social debts -€7,871
no longer reported in 2025 (was €7,871)
- Gross operating margin -€23,321
down €23,321 (-34.5%), from €67,533 to €44,212
- Financial income +€1,324
up €1,324 (+147.0%), from €900 to €2,224
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 | €98,378 | €112,473 | +€14,096 | +14.3% |
| Current assets | 29/58 | €98,378 | €112,473 | +€14,096 | +14.3% |
| Amounts receivable within one year | 40/41 | €58,806 | €61,041 | +€2,235 | +3.8% |
| Trade receivables | 40 | €19,098 | - | -€19,098 | |
| Other amounts receivable | 41 | €39,708 | €61,041 | +€21,333 | +53.7% |
| Cash at bank and in hand | 54/58 | €39,571 | €51,432 | +€11,861 | +30.0% |
| Total equity and liabilities | 10/49 | €98,378 | €112,473 | +€14,096 | +14.3% |
| Equity | 10/15 | €68,029 | €110,840 | +€42,811 | +62.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Capital | 10 | €3,000 | €3,000 | = | 0.0% |
| Issued capital | 100 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €300 | €300 | = | 0.0% |
| Non-distributable reserves | 130/1 | €300 | €300 | = | 0.0% |
| Legal reserve | 130 | €300 | €300 | = | 0.0% |
| Profit (loss) carried forward | 14 | €64,729 | €107,540 | +€42,811 | +66.1% |
| Amounts payable | 17/49 | €30,349 | €1,633 | -€28,715 | -94.6% |
| Amounts payable within one year | 42/48 | €30,349 | €1,633 | -€28,715 | -94.6% |
| Trade debts | 44 | €2,004 | €1,633 | -€371 | -18.5% |
| Suppliers | 440/4 | €2,004 | €1,633 | -€371 | -18.5% |
| Advances received on contracts in progress | 46 | €20,473 | - | -€20,473 | |
| Taxes, remuneration and social security | 45 | €7,871 | - | -€7,871 | |
| Taxes | 450/3 | €7,871 | - | -€7,871 | |
| Remuneration, social security and pensions | 62 | €1,440 | €1,600 | +€160 | +11.1% |
| Other operating charges | 640/8 | €1,851 | €1,828 | -€23 | -1.3% |
| Gross operating margin | 9900 | €67,533 | €44,212 | -€23,321 | -34.5% |
| Operating profit (loss) | 9901 | €64,242 | €40,785 | -€23,458 | -36.5% |
| Financial income | 75/76B | €900 | €2,224 | +€1,324 | +147.0% |
| Recurring financial income | 75 | €900 | €2,224 | +€1,324 | +147.0% |
| Financial charges | 65/66B | €114 | €197 | +€83 | +73.4% |
| Recurring financial charges | 65 | €114 | €197 | +€83 | +73.4% |
| Profit (loss) for the period before taxes | 9903 | €65,029 | €42,811 | -€22,218 | -34.2% |
| Profit (loss) for the period | 9904 | €65,029 | €42,811 | -€22,218 | -34.2% |
| Profit (loss) for the period to be appropriated | 9905 | €65,029 | €42,811 | -€22,218 | -34.2% |
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 29 September 2026 via checked.be.