De Boomgaard: 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.
De Boomgaard
Largest movements
- Current investments -€60,000
no longer reported in 2025 (was €60,000)
- Stocks and contracts +€57,200
up €57,200 (+93.5%), from €61,200 to €118,400
- Cash +€51,653
up €51,653 (+96.5%), from €53,502 to €105,156
mainly Other debts (+€132,441) and Current investments (+€60,000)
- Receivables within one year +€22,922
up €22,922 (+916.4%), from €2,501 to €25,423
of which Other amounts receivable: +€19,992
- Tangible fixed assets -€21,309
down €21,309 (-5.3%), from €405,706 to €384,397
of which Land and buildings: -€16,184
- Other debts +€132,441
up €132,441 (+85.9%), from €154,105 to €286,546
- Reserves -€46,477
down €46,477 (-38.9%), from €119,355 to €72,878
- Debts after one year -€20,848
down €20,848 (-8.5%), from €244,138 to €223,290
- Tax, wage and social debts -€17,820
down €17,820 (-66.9%), from €26,644 to €8,824
- Gross operating margin +€52,721
up €52,721 (+107.3%), from €49,123 to €101,844
- Taxes +€10,732
up €10,732 (+249.3%), from €4,305 to €15,037
- Financial income +€1,601
up €1,601 (+86.8%), from €1,844 to €3,445
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 | €587,357 | €636,021 | +€48,664 | +8.3% |
| Fixed assets | 21/28 | €405,706 | €384,397 | -€21,309 | -5.3% |
| Tangible fixed assets | 22/27 | €405,706 | €384,397 | -€21,309 | -5.3% |
| Land and buildings | 22 | €390,119 | €373,936 | -€16,184 | -4.1% |
| Plant, machinery and equipment | 23 | €7,295 | €2,513 | -€4,782 | -65.5% |
| Furniture and vehicles | 24 | €8,292 | €7,948 | -€344 | -4.1% |
| Current assets | 29/58 | €181,651 | €251,624 | +€69,974 | +38.5% |
| Stocks and contracts in progress | 3 | €61,200 | €118,400 | +€57,200 | +93.5% |
| Stocks | 30/36 | €61,200 | €118,400 | +€57,200 | +93.5% |
| Amounts receivable within one year | 40/41 | €2,501 | €25,423 | +€22,922 | +916.4% |
| Trade receivables | 40 | €2,449 | €5,380 | +€2,930 | +119.6% |
| Other amounts receivable | 41 | €52 | €20,044 | +€19,992 | +38519.9% |
| Current investments | 50/53 | €60,000 | - | -€60,000 | |
| Cash at bank and in hand | 54/58 | €53,502 | €105,156 | +€51,653 | +96.5% |
| Deferred charges and accrued income | 490/1 | €4,447 | €2,645 | -€1,802 | -40.5% |
| Total equity and liabilities | 10/49 | €587,357 | €636,021 | +€48,664 | +8.3% |
| Equity | 10/15 | €134,355 | €87,878 | -€46,477 | -34.6% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €119,355 | €72,878 | -€46,477 | -38.9% |
| Distributable reserves | 133 | €119,355 | €72,878 | -€46,477 | -38.9% |
| Amounts payable | 17/49 | €453,002 | €548,143 | +€95,141 | +21.0% |
| Amounts payable after more than one year | 17 | €244,138 | €223,290 | -€20,848 | -8.5% |
| Financial debts | 170/4 | €244,138 | €223,290 | -€20,848 | -8.5% |
| Amounts payable within one year | 42/48 | €208,864 | €324,853 | +€115,989 | +55.5% |
| Current portion of amounts payable after more than one year | 42 | €20,592 | €20,848 | +€256 | +1.2% |
| Trade debts | 44 | €7,523 | €8,635 | +€1,112 | +14.8% |
| Suppliers | 440/4 | €7,523 | €8,635 | +€1,112 | +14.8% |
| Taxes, remuneration and social security | 45 | €26,644 | €8,824 | -€17,820 | -66.9% |
| Taxes | 450/3 | €26,644 | €8,824 | -€17,820 | -66.9% |
| Other amounts payable | 47/48 | €154,105 | €286,546 | +€132,441 | +85.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,679 | €27,061 | -€618 | -2.2% |
| Other operating charges | 640/8 | €4,928 | €5,139 | +€211 | +4.3% |
| Gross operating margin | 9900 | €49,123 | €101,844 | +€52,721 | +107.3% |
| Operating profit (loss) | 9901 | €16,516 | €69,644 | +€53,128 | +321.7% |
| Financial income | 75/76B | €1,844 | €3,445 | +€1,601 | +86.8% |
| Recurring financial income | 75 | €1,844 | €3,445 | +€1,601 | +86.8% |
| Financial charges | 65/66B | €3,727 | €3,529 | -€198 | -5.3% |
| Recurring financial charges | 65 | €3,727 | €3,529 | -€198 | -5.3% |
| Profit (loss) for the period before taxes | 9903 | €14,633 | €69,560 | +€54,927 | +375.4% |
| Income taxes | 67/77 | €4,305 | €15,037 | +€10,732 | +249.3% |
| Profit (loss) for the period | 9904 | €10,329 | €54,523 | +€44,195 | +427.9% |
| Profit (loss) for the period to be appropriated | 9905 | €10,329 | €54,523 | +€44,195 | +427.9% |
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 6 October 2026 via checked.be.