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
- Cash +€25,287
up €25,287 (+110%), from €23,073 to €48,360
mainly Net result for the year (+€31,694) and Depreciation (+€9,952)
- Deferred charges and accrued income -€4,392
down €4,392 (-31.3%), from €14,049 to €9,656
- Receivables within one year -€2,675
down €2,675 (-27.1%), from €9,880 to €7,205
- Tangible fixed assets -€1,119
down €1,119 (-2.7%), from €41,951 to €40,832
of which Furniture and vehicles: -€9,398
- Profit (loss) carried forward +€31,694
up €31,694 (+79.9%), from €39,687 to €71,380
- Debts after one year -€6,773
down €6,773 (-27.1%), from €24,957 to €18,185
- Trade debts -€4,376
down €4,376 (-54.1%), from €8,092 to €3,716
- Tax, wage and social debts -€3,714
down €3,714 (-100%), from €3,714 to €0
- Depreciation +€4,914
up €4,914 (+97.5%), from €5,038 to €9,952
- Gross operating margin -€4,831
down €4,831 (-8.5%), from €56,960 to €52,129
- Taxes -€1,807
down €1,807 (-16.9%), from €10,714 to €8,907
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 | €88,953 | €106,054 | +€17,101 | +19.2% |
| Fixed assets | 21/28 | €41,951 | €40,832 | -€1,119 | -2.7% |
| Tangible fixed assets | 22/27 | €41,951 | €40,832 | -€1,119 | -2.7% |
| Plant, machinery and equipment | 23 | - | €3,229 | +€3,229 | |
| Furniture and vehicles | 24 | €41,951 | €32,553 | -€9,398 | -22.4% |
| Other tangible fixed assets | 26 | - | €5,050 | +€5,050 | |
| Current assets | 29/58 | €47,002 | €65,222 | +€18,220 | +38.8% |
| Amounts receivable within one year | 40/41 | €9,880 | €7,205 | -€2,675 | -27.1% |
| Other amounts receivable | 41 | €9,880 | €7,205 | -€2,675 | -27.1% |
| Cash at bank and in hand | 54/58 | €23,073 | €48,360 | +€25,287 | +110% |
| Deferred charges and accrued income | 490/1 | €14,049 | €9,656 | -€4,392 | -31.3% |
| Total equity and liabilities | 10/49 | €88,953 | €106,054 | +€17,101 | +19.2% |
| Equity | 10/15 | €45,687 | €77,380 | +€31,694 | +69.4% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €39,687 | €71,380 | +€31,694 | +79.9% |
| Amounts payable | 17/49 | €43,266 | €28,673 | -€14,593 | -33.7% |
| Amounts payable after more than one year | 17 | €24,957 | €18,185 | -€6,773 | -27.1% |
| Financial debts | 170/4 | €24,957 | €18,185 | -€6,773 | -27.1% |
| Amounts payable within one year | 42/48 | €18,309 | €10,489 | -€7,820 | -42.7% |
| Current portion of amounts payable after more than one year | 42 | €6,503 | €6,773 | +€269 | +4.1% |
| Trade debts | 44 | €8,092 | €3,716 | -€4,376 | -54.1% |
| Suppliers | 440/4 | €8,092 | €3,716 | -€4,376 | -54.1% |
| Taxes, remuneration and social security | 45 | €3,714 | €0 | -€3,714 | -100% |
| Taxes | 450/3 | €3,714 | €0 | -€3,714 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,038 | €9,952 | +€4,914 | +97.5% |
| Other operating charges | 640/8 | €941 | €683 | -€258 | -27.4% |
| Gross operating margin | 9900 | €56,960 | €52,129 | -€4,831 | -8.5% |
| Operating profit (loss) | 9901 | €50,981 | €41,494 | -€9,487 | -18.6% |
| Financial income | 75/76B | €226 | €433 | +€206 | +91.2% |
| Recurring financial income | 75 | €226 | €433 | +€206 | +91.2% |
| Financial charges | 65/66B | €807 | €1,326 | +€519 | +64.3% |
| Recurring financial charges | 65 | €807 | €1,326 | +€519 | +64.3% |
| Profit (loss) for the period before taxes | 9903 | €50,400 | €40,600 | -€9,800 | -19.4% |
| Income taxes | 67/77 | €10,714 | €8,907 | -€1,807 | -16.9% |
| Profit (loss) for the period | 9904 | €39,687 | €31,694 | -€7,993 | -20.1% |
| Profit (loss) for the period to be appropriated | 9905 | €39,687 | €31,694 | -€7,993 | -20.1% |
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 30 October 2026 via checked.be.