DE BOOM: 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.
DE BOOM
Largest movements
- Current investments +€100,000
new in 2025: €100,000
- Cash -€31,565
down €31,565 (-20.1%), from €156,830 to €125,265
mainly Current investments (-€100,000) and Investment in fixed assets (net) (-€20,841)
- Receivables within one year +€4,623
up €4,623 (+32.2%), from €14,347 to €18,970
of which Trade receivables: +€3,887
- Reserves +€57,666
up €57,666 (+68.7%), from €83,984 to €141,650
of which Distributable reserves: +€57,666
- Tax, wage and social debts +€18,131
up €18,131 (+232.3%), from €7,804 to €25,935
of which Taxes: +€18,238
- Debts after one year -€10,334
down €10,334 (-15.5%), from €66,562 to €56,228
- Trade debts +€6,021
up €6,021 (+18.2%), from €33,157 to €39,178
- Other debts -€3,591
down €3,591 (-15.0%), from €24,017 to €20,426
- Gross operating margin +€41,192
up €41,192 (+51.7%), from €79,653 to €120,845
- Taxes +€20,480
up €20,480 (+280.8%), from €7,294 to €27,774
- Depreciation -€3,784
down €3,784 (-14.6%), from €25,883 to €22,099
- Other operating charges -€2,856
down €2,856 (-61.4%), from €4,648 to €1,792
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 | €272,435 | €340,499 | +€68,064 | +25.0% |
| Fixed assets | 21/28 | €83,289 | €82,030 | -€1,259 | -1.5% |
| Tangible fixed assets | 22/27 | €83,289 | €82,030 | -€1,259 | -1.5% |
| Plant, machinery and equipment | 23 | €71,062 | €72,834 | +€1,772 | +2.5% |
| Furniture and vehicles | 24 | €11,088 | €9,196 | -€1,892 | -17.1% |
| Other tangible fixed assets | 26 | €1,139 | - | -€1,139 | |
| Current assets | 29/58 | €189,146 | €258,469 | +€69,323 | +36.7% |
| Stocks and contracts in progress | 3 | €17,246 | €14,234 | -€3,012 | -17.5% |
| Stocks | 30/36 | €17,246 | €14,234 | -€3,012 | -17.5% |
| Amounts receivable within one year | 40/41 | €14,347 | €18,970 | +€4,623 | +32.2% |
| Trade receivables | 40 | €13,159 | €17,046 | +€3,887 | +29.5% |
| Other amounts receivable | 41 | €1,188 | €1,925 | +€736 | +61.9% |
| Current investments | 50/53 | - | €100,000 | +€100,000 | |
| Cash at bank and in hand | 54/58 | €156,830 | €125,265 | -€31,565 | -20.1% |
| Deferred charges and accrued income | 490/1 | €723 | - | -€723 | |
| Total equity and liabilities | 10/49 | €272,435 | €340,499 | +€68,064 | +25.0% |
| Equity | 10/15 | €116,210 | €173,877 | +€57,666 | +49.6% |
| Contributions | 10/11 | €32,226 | €32,226 | = | 0.0% |
| Reserves | 13 | €83,984 | €141,650 | +€57,666 | +68.7% |
| Non-distributable reserves | 130/1 | €2,902 | €2,902 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,902 | €2,902 | = | 0.0% |
| Distributable reserves | 133 | €81,082 | €138,748 | +€57,666 | +71.1% |
| Amounts payable | 17/49 | €156,225 | €166,623 | +€10,398 | +6.7% |
| Amounts payable after more than one year | 17 | €66,562 | €56,228 | -€10,334 | -15.5% |
| Financial debts | 170/4 | €66,562 | €56,228 | -€10,334 | -15.5% |
| Amounts payable within one year | 42/48 | €75,141 | €95,873 | +€20,732 | +27.6% |
| Current portion of amounts payable after more than one year | 42 | €10,163 | €10,334 | +€171 | +1.7% |
| Trade debts | 44 | €33,157 | €39,178 | +€6,021 | +18.2% |
| Suppliers | 440/4 | €33,157 | €39,178 | +€6,021 | +18.2% |
| Taxes, remuneration and social security | 45 | €7,804 | €25,935 | +€18,131 | +232.3% |
| Taxes | 450/3 | €6,960 | €25,198 | +€18,238 | +262.0% |
| Remuneration and social security | 454/9 | €844 | €737 | -€107 | -12.6% |
| Other amounts payable | 47/48 | €24,017 | €20,426 | -€3,591 | -15.0% |
| Accrued charges and deferred income | 492/3 | €14,522 | €14,522 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €9,582 | €10,573 | +€991 | +10.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,883 | €22,099 | -€3,784 | -14.6% |
| Other operating charges | 640/8 | €4,648 | €1,792 | -€2,856 | -61.4% |
| Gross operating margin | 9900 | €79,653 | €120,845 | +€41,192 | +51.7% |
| Operating profit (loss) | 9901 | €39,539 | €86,381 | +€46,842 | +118.5% |
| Financial income | 75/76B | €216 | €704 | +€489 | +226.5% |
| Recurring financial income | 75 | €216 | €704 | +€489 | +226.5% |
| Financial charges | 65/66B | €1,846 | €1,645 | -€201 | -10.9% |
| Recurring financial charges | 65 | €1,846 | €1,645 | -€201 | -10.9% |
| Profit (loss) for the period before taxes | 9903 | €37,909 | €85,440 | +€47,531 | +125.4% |
| Income taxes | 67/77 | €7,294 | €27,774 | +€20,480 | +280.8% |
| Profit (loss) for the period | 9904 | €30,615 | €57,666 | +€27,051 | +88.4% |
| Profit (loss) for the period to be appropriated | 9905 | €30,615 | €57,666 | +€27,051 | +88.4% |
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 10 October 2026 via checked.be.