DE BOOMGAERD: 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 BOOMGAERD
Largest movements
- Cash +€137,801
up €137,801 (+169%), from €81,391 to €219,192
mainly Net result for the year (+€78,451) and Tax, wage and social debts (+€46,228)
- Stocks and contracts +€9,421
up €9,421 (+381%), from €2,470 to €11,891
- Financial fixed assets +€6,100
up €6,100 (+102%), from €6,000 to €12,100
- Reserves +€78,451
up €78,451 (+250%), from €31,435 to €109,885
- Tax, wage and social debts +€46,228
up €46,228 (+121%), from €38,279 to €84,507
of which Remuneration and social security: +€23,891
- Trade debts +€29,449
up €29,449 (+72.5%), from €40,647 to €70,096
- Gross operating margin +€303,520
up €303,520 (+125%), from €242,273 to €545,793
- Staff costs +€254,800
up €254,800 (+155%), from €164,417 to €419,217
- Taxes +€14,812
up €14,812 (+286%), from €5,182 to €19,994
- Financial charges +€14,773
up €14,773 (+2,456%), from €602 to €15,375
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 | €188,240 | €341,127 | +€152,887 | +81.2% |
| Formation expenses | 20 | €607 | €403 | -€204 | -33.6% |
| Fixed assets | 21/28 | €86,478 | €93,272 | +€6,794 | +7.9% |
| Tangible fixed assets | 22/27 | €80,478 | €81,172 | +€694 | +0.9% |
| Plant, machinery and equipment | 23 | €43,028 | €43,566 | +€537 | +1.2% |
| Furniture and vehicles | 24 | €6,883 | €8,699 | +€1,817 | +26.4% |
| Other tangible fixed assets | 26 | €30,567 | €28,907 | -€1,660 | -5.4% |
| Financial fixed assets | 28 | €6,000 | €12,100 | +€6,100 | +102% |
| Current assets | 29/58 | €101,156 | €247,452 | +€146,296 | +145% |
| Stocks and contracts in progress | 3 | €2,470 | €11,891 | +€9,421 | +381% |
| Stocks | 30/36 | €2,470 | €11,891 | +€9,421 | +381% |
| Amounts receivable within one year | 40/41 | €16,116 | €15,976 | -€139 | -0.9% |
| Trade receivables | 40 | €178 | €1,376 | +€1,199 | +675% |
| Other amounts receivable | 41 | €15,938 | €14,600 | -€1,338 | -8.4% |
| Cash at bank and in hand | 54/58 | €81,391 | €219,192 | +€137,801 | +169% |
| Deferred charges and accrued income | 490/1 | €1,180 | €393 | -€787 | -66.7% |
| Total equity and liabilities | 10/49 | €188,240 | €341,127 | +€152,887 | +81.2% |
| Equity | 10/15 | €51,435 | €129,885 | +€78,451 | +153% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €31,435 | €109,885 | +€78,451 | +250% |
| Distributable reserves | 133 | €31,435 | €109,885 | +€78,451 | +250% |
| Amounts payable | 17/49 | €136,806 | €211,242 | +€74,436 | +54.4% |
| Amounts payable within one year | 42/48 | €136,806 | €211,242 | +€74,436 | +54.4% |
| Trade debts | 44 | €40,647 | €70,096 | +€29,449 | +72.5% |
| Suppliers | 440/4 | €40,647 | €70,096 | +€29,449 | +72.5% |
| Advances received on contracts in progress | 46 | €609 | €1,375 | +€766 | +126% |
| Taxes, remuneration and social security | 45 | €38,279 | €84,507 | +€46,228 | +121% |
| Taxes | 450/3 | €23,199 | €45,537 | +€22,337 | +96.3% |
| Remuneration and social security | 454/9 | €15,080 | €38,971 | +€23,891 | +158% |
| Other amounts payable | 47/48 | €57,271 | €55,263 | -€2,008 | -3.5% |
| Accrued charges and deferred income | 492/3 | €0 | €0 | = | |
| Remuneration, social security and pensions | 62 | €164,417 | €419,217 | +€254,800 | +155% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,919 | €12,689 | +€1,771 | +16.2% |
| Other operating charges | 640/8 | €648 | €1,272 | +€623 | +96.1% |
| Gross operating margin | 9900 | €242,273 | €545,793 | +€303,520 | +125% |
| Operating profit (loss) | 9901 | €66,289 | €112,614 | +€46,326 | +69.9% |
| Financial income | 75/76B | €33 | €1,205 | +€1,172 | +3,502% |
| Recurring financial income | 75 | €33 | €1,205 | +€1,172 | +3,502% |
| Financial charges | 65/66B | €602 | €15,375 | +€14,773 | +2,456% |
| Recurring financial charges | 65 | €602 | €15,375 | +€14,773 | +2,456% |
| Profit (loss) for the period before taxes | 9903 | €65,720 | €98,444 | +€32,724 | +49.8% |
| Income taxes | 67/77 | €5,182 | €19,994 | +€14,812 | +286% |
| Profit (loss) for the period | 9904 | €60,539 | €78,451 | +€17,912 | +29.6% |
| Profit (loss) for the period to be appropriated | 9905 | €60,539 | €78,451 | +€17,912 | +29.6% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.