DE BOOMHUT: 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 BOOMHUT
Largest movements
- Tangible fixed assets -€64,069
down €64,069 (-13.1%), from €487,686 to €423,617
of which Land and buildings: -€47,492
- Cash +€28,197
up €28,197 (+234%), from €12,054 to €40,252
mainly Depreciation (+€64,069) and Short-term financial debts (+€30,494)
- Receivables within one year +€23,777
up €23,777 (+82.2%), from €28,925 to €52,702
of which Trade receivables: +€29,253
- Current investments -€20,066
down €20,066 (-100.0%), from €20,075 to €8
- Stocks and contracts -€16,973
down €16,973 (-6.5%), from €260,066 to €243,093
- Debts after one year -€82,786
down €82,786 (-31.8%), from €260,223 to €177,437
of which Financial debts: -€67,786
- Short-term financial debts +€30,494
new in 2025: €30,494
- Reserves -€17,480
down €17,480 (-5.9%), from €295,375 to €277,896
- Advances received +€9,685
up €9,685 (+12.8%), from €75,931 to €85,616
- Gross operating margin -€47,675
down €47,675 (-17.6%), from €271,253 to €223,579
- Staff costs -€17,323
down €17,323 (-10.2%), from €170,072 to €152,750
- Financial charges -€8,637
down €8,637 (-41.8%), from €20,648 to €12,011
- Depreciation -€3,056
down €3,056 (-4.6%), from €67,124 to €64,069
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 | €812,755 | €761,276 | -€51,479 | -6.3% |
| Fixed assets | 21/28 | €488,318 | €424,250 | -€64,069 | -13.1% |
| Tangible fixed assets | 22/27 | €487,686 | €423,617 | -€64,069 | -13.1% |
| Land and buildings | 22 | €462,012 | €414,520 | -€47,492 | -10.3% |
| Plant, machinery and equipment | 23 | €5,733 | €4,203 | -€1,530 | -26.7% |
| Furniture and vehicles | 24 | €19,941 | €4,895 | -€15,047 | -75.5% |
| Financial fixed assets | 28 | €632 | €632 | = | 0.0% |
| Current assets | 29/58 | €324,437 | €337,027 | +€12,590 | +3.9% |
| Stocks and contracts in progress | 3 | €260,066 | €243,093 | -€16,973 | -6.5% |
| Stocks | 30/36 | €260,066 | €243,093 | -€16,973 | -6.5% |
| Amounts receivable within one year | 40/41 | €28,925 | €52,702 | +€23,777 | +82.2% |
| Trade receivables | 40 | €23,449 | €52,702 | +€29,253 | +125% |
| Other amounts receivable | 41 | €5,476 | - | -€5,476 | |
| Current investments | 50/53 | €20,075 | €8 | -€20,066 | -100.0% |
| Cash at bank and in hand | 54/58 | €12,054 | €40,252 | +€28,197 | +234% |
| Deferred charges and accrued income | 490/1 | €3,317 | €972 | -€2,345 | -70.7% |
| Total equity and liabilities | 10/49 | €812,755 | €761,276 | -€51,479 | -6.3% |
| Equity | 10/15 | €313,975 | €296,496 | -€17,480 | -5.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €295,375 | €277,896 | -€17,480 | -5.9% |
| Distributable reserves | 133 | €295,375 | €277,896 | -€17,480 | -5.9% |
| Amounts payable | 17/49 | €498,780 | €464,781 | -€33,999 | -6.8% |
| Amounts payable after more than one year | 17 | €260,223 | €177,437 | -€82,786 | -31.8% |
| Financial debts | 170/4 | €182,223 | €114,437 | -€67,786 | -37.2% |
| Other amounts payable | 178/9 | €78,000 | €63,000 | -€15,000 | -19.2% |
| Amounts payable within one year | 42/48 | €238,557 | €284,175 | +€45,618 | +19.1% |
| Current portion of amounts payable after more than one year | 42 | €66,781 | €67,786 | +€1,005 | +1.5% |
| Financial debts | 43 | - | €30,494 | +€30,494 | |
| Credit institutions | 430/8 | - | €30,494 | +€30,494 | |
| Trade debts | 44 | €54,416 | €61,809 | +€7,393 | +13.6% |
| Suppliers | 440/4 | €54,416 | €61,809 | +€7,393 | +13.6% |
| Advances received on contracts in progress | 46 | €75,931 | €85,616 | +€9,685 | +12.8% |
| Taxes, remuneration and social security | 45 | €33,780 | €37,960 | +€4,181 | +12.4% |
| Taxes | 450/3 | €14,316 | €12,087 | -€2,229 | -15.6% |
| Remuneration and social security | 454/9 | €19,464 | €25,873 | +€6,409 | +32.9% |
| Other amounts payable | 47/48 | €7,649 | €509 | -€7,140 | -93.3% |
| Accrued charges and deferred income | 492/3 | - | €3,169 | +€3,169 | |
| Remuneration, social security and pensions | 62 | €170,072 | €152,750 | -€17,323 | -10.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €67,124 | €64,069 | -€3,056 | -4.6% |
| Other operating charges | 640/8 | €18,707 | €18,847 | +€141 | +0.8% |
| Gross operating margin | 9900 | €271,253 | €223,579 | -€47,675 | -17.6% |
| Operating profit (loss) | 9901 | €15,350 | -€12,087 | -€27,437 | |
| Financial income | 75/76B | €6,452 | €6,819 | +€367 | +5.7% |
| Recurring financial income | 75 | €6,452 | €6,819 | +€367 | +5.7% |
| Financial charges | 65/66B | €20,648 | €12,011 | -€8,637 | -41.8% |
| Recurring financial charges | 65 | €20,648 | €12,011 | -€8,637 | -41.8% |
| Profit (loss) for the period before taxes | 9903 | €1,155 | -€17,278 | -€18,433 | |
| Income taxes | 67/77 | €1,247 | €202 | -€1,045 | -83.8% |
| Profit (loss) for the period | 9904 | -€92 | -€17,480 | -€17,388 | -18,873% |
| Profit (loss) for the period to be appropriated | 9905 | -€92 | -€17,480 | -€17,388 | -18,873% |
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 28 October 2026 via checked.be.