BOUMTCHAK: 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.
BOUMTCHAK
Largest movements
- Cash -€6,838
down €6,838 (-45.9%), from €14,882 to €8,044
mainly Trade debts (-€5,000) and Receivables within one year (-€3,983)
- Receivables within one year +€3,983
up €3,983 (+68.1%), from €5,849 to €9,831
of which Trade receivables: +€3,983
- Trade debts -€5,000
down €5,000 (-40.7%), from €12,298 to €7,298
- Profit (loss) carried forward +€3,416
up €3,416 (+67.5%), from €5,060 to €8,476
- Accrued charges and deferred income -€1,271
no longer reported in 2025 (was €1,271)
- Gross operating margin +€1,238
up €1,238 (+40.6%), from €3,047 to €4,286
- Other operating charges +€359
up €359 (+93.3%), from €384 to €743
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 | €20,761 | €17,906 | -€2,855 | -13.8% |
| Fixed assets | 21/28 | €31 | €31 | = | 0.0% |
| Financial fixed assets | 28 | €31 | €31 | = | 0.0% |
| Current assets | 29/58 | €20,730 | €17,875 | -€2,855 | -13.8% |
| Amounts receivable within one year | 40/41 | €5,849 | €9,831 | +€3,983 | +68.1% |
| Trade receivables | 40 | €5,569 | €9,552 | +€3,983 | +71.5% |
| Other amounts receivable | 41 | €280 | €280 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €14,882 | €8,044 | -€6,838 | -45.9% |
| Total equity and liabilities | 10/49 | €20,761 | €17,906 | -€2,855 | -13.8% |
| Equity | 10/15 | €7,191 | €10,607 | +€3,416 | +47.5% |
| Contributions | 10/11 | €818 | €818 | = | 0.0% |
| Reserves | 13 | €1,313 | €1,313 | = | 0.0% |
| Distributable reserves | 133 | €1,313 | €1,313 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,060 | €8,476 | +€3,416 | +67.5% |
| Amounts payable | 17/49 | €13,570 | €7,298 | -€6,271 | -46.2% |
| Amounts payable within one year | 42/48 | €12,298 | €7,298 | -€5,000 | -40.7% |
| Trade debts | 44 | €12,298 | €7,298 | -€5,000 | -40.7% |
| Suppliers | 440/4 | €12,298 | €7,298 | -€5,000 | -40.7% |
| Accrued charges and deferred income | 492/3 | €1,271 | - | -€1,271 | |
| Other operating charges | 640/8 | €384 | €743 | +€359 | +93.3% |
| Gross operating margin | 9900 | €3,047 | €4,286 | +€1,238 | +40.6% |
| Operating profit (loss) | 9901 | €2,663 | €3,542 | +€880 | +33.0% |
| Financial charges | 65/66B | €140 | €126 | -€13 | -9.6% |
| Recurring financial charges | 65 | €140 | €126 | -€13 | -9.6% |
| Profit (loss) for the period before taxes | 9903 | €2,523 | €3,416 | +€893 | +35.4% |
| Profit (loss) for the period | 9904 | €2,523 | €3,416 | +€893 | +35.4% |
| Profit (loss) for the period to be appropriated | 9905 | €2,523 | €3,416 | +€893 | +35.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.