DEN BOOMGAARD: 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.
What changed
DEN BOOMGAARD
NACE 87.991, Residential care activities
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€217,396
2024 · €956,272-€738,876
Equity
€4.1m
2024 · €3.9m+€217,396
Cash
€1.8m
2024 · €2.2m-€481,538
Balance sheet total
€5.0m
2024 · €4.8m+€238,585
Largest movements
Assets
- Current investments +€758,575
up €758,575 (+79.6%), from €953,201 to €1.7m
- Cash -€481,538
down €481,538 (-21.5%), from €2.2m to €1.8m
mainly Current investments (-€758,575) and Investment in fixed assets (net) (-€95,509)
Equity and liabilities
- Reserves +€244,724
up €244,724 (+7.5%), from €3.3m to €3.5m
Income statement
- Financial income -€616,900
down €616,900 (-97.1%), from €635,232 to €18,332
of which Non-recurring financial income: -€600,000
- Staff costs +€289,066
up €289,066 (+5.0%), from €5.8m to €6.1m
- Other operating income +€211,517
up €211,517 (+3.0%), from €7.0m to €7.2m
- Services and other goods +€35,833
up €35,833 (+15.7%), from €227,932 to €263,765
- Goods and materials -€13,761
down €13,761 (-2.3%), from €609,293 to €595,532
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.
Result 2024
€956,272
Turnover
-€9,174
Other operating income
+€211,517
Goods and materials
+€13,761
Services and other goods
-€35,833
Staff costs
-€289,066
Depreciation
-€12,419
Other operating charges
+€543
Other operating items
-€3,150
Financial income
-€616,900
Financial charges
+€1,844
Result 2025
€217,396
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.
From operations
+€372,546
Investment
-€854,084
Financing
-€0
Cash 2024
€2.2m
From operations (derived)
+€372,546
Net result for the year
+€217,396
Depreciation
+€142,023
Receivables within one year
-€15,593
Deferred charges and accrued income
+€7,531
Debts within one year
+€21,189
Investment (derived)
-€854,084
Investment in fixed assets (net)
-€95,509
Current investments
-€758,575
Financing
-€0
Contributions, distributions and other
-€0
Cash 2025
€1.8m
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,760,759 | €4,999,344 | +€238,585 | +5.0% |
| Fixed assets | 21/28 | €784,613 | €738,099 | -€46,514 | -5.9% |
| Tangible fixed assets | 22/27 | €782,889 | €736,286 | -€46,603 | -6.0% |
| Land and buildings | 22 | €577,509 | €589,942 | +€12,433 | +2.2% |
| Plant, machinery and equipment | 23 | €103,388 | €97,929 | -€5,459 | -5.3% |
| Furniture and vehicles | 24 | €21,469 | €25,951 | +€4,482 | +20.9% |
| Assets under construction and advance payments | 27 | €80,523 | €22,464 | -€58,059 | -72.1% |
| Financial fixed assets | 28 | €1,724 | €1,813 | +€89 | +5.1% |
| Other financial fixed assets | 284/8 | €1,724 | €1,813 | +€89 | +5.1% |
| Amounts receivable and cash guarantees | 285/8 | €1,724 | €1,813 | +€89 | +5.1% |
| Current assets | 29/58 | €3,976,146 | €4,261,245 | +€285,099 | +7.2% |
| Amounts receivable within one year | 40/41 | €751,094 | €766,687 | +€15,593 | +2.1% |
| Trade receivables | 40 | €11,848 | €11,773 | -€75 | -0.6% |
| Other amounts receivable | 41 | €739,246 | €754,914 | +€15,668 | +2.1% |
| Current investments | 50/53 | €953,201 | €1,711,776 | +€758,575 | +79.6% |
| Cash at bank and in hand | 54/58 | €2,240,604 | €1,759,066 | -€481,538 | -21.5% |
| Deferred charges and accrued income | 490/1 | €31,247 | €23,716 | -€7,531 | -24.1% |
| Total equity and liabilities | 10/49 | €4,760,759 | €4,999,344 | +€238,585 | +5.0% |
| Equity | 10/15 | €3,857,766 | €4,075,162 | +€217,396 | +5.6% |
| Contributions | 10/11 | €1,347,528 | €1,347,528 | -€0 | 0.0% |
| Capital | 10 | €1,347,528 | €1,347,528 | -€0 | 0.0% |
| Reserves | 13 | €3,260,228 | €3,504,952 | +€244,724 | +7.5% |
| Profit (loss) carried forward | 14 | -€749,990 | -€777,318 | -€27,328 | -3.6% |
| Amounts payable | 17/49 | €902,993 | €924,182 | +€21,189 | +2.3% |
| Amounts payable within one year | 42/48 | €902,993 | €924,182 | +€21,189 | +2.3% |
| Trade debts | 44 | €38,069 | €37,615 | -€454 | -1.2% |
| Suppliers | 440/4 | €38,069 | €37,615 | -€454 | -1.2% |
| Taxes, remuneration and social security | 45 | €863,747 | €884,637 | +€20,890 | +2.4% |
| Remuneration and social security | 454/9 | €863,747 | €884,637 | +€20,890 | +2.4% |
| Operating income | 70/76A | €7,132,699 | €7,335,042 | +€202,343 | +2.8% |
| Turnover | 70 | €128,823 | €119,649 | -€9,174 | -7.1% |
| Other operating income | 74 | €7,003,876 | €7,215,393 | +€211,517 | +3.0% |
| Operating charges | 60/66A | €6,807,773 | €7,133,936 | +€326,163 | +4.8% |
| Goods for resale, raw materials and consumables | 60 | €609,293 | €595,532 | -€13,761 | -2.3% |
| Purchases | 600/8 | €609,293 | €595,532 | -€13,761 | -2.3% |
| Services and other goods | 61 | €227,932 | €263,765 | +€35,833 | +15.7% |
| Remuneration, social security and pensions | 62 | €5,817,316 | €6,106,382 | +€289,066 | +5.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €129,604 | €142,023 | +€12,419 | +9.6% |
| Other operating charges | 640/8 | €26,777 | €26,234 | -€543 | -2.0% |
| Operating profit (loss) | 9901 | €324,926 | €201,106 | -€123,820 | -38.1% |
| Financial income | 75/76B | €635,232 | €18,332 | -€616,900 | -97.1% |
| Recurring financial income | 75 | €35,232 | €18,332 | -€16,900 | -48.0% |
| Income from current assets | 751 | €31,553 | €13,414 | -€18,139 | -57.5% |
| Other financial income | 752/9 | €3,679 | €4,918 | +€1,239 | +33.7% |
| Non-recurring financial income | 76B | €600,000 | - | -€600,000 | |
| Financial charges | 65/66B | €3,886 | €2,042 | -€1,844 | -47.5% |
| Recurring financial charges | 65 | €3,886 | €2,042 | -€1,844 | -47.5% |
| Debt charges | 650 | - | €153 | +€153 | |
| Other financial charges | 652/9 | €3,886 | €1,889 | -€1,997 | -51.4% |
| Profit (loss) for the period before taxes | 9903 | €956,272 | €217,396 | -€738,876 | -77.3% |
| Profit (loss) for the period | 9904 | €956,272 | €217,396 | -€738,876 | -77.3% |
| Profit (loss) for the period to be appropriated | 9905 | €956,272 | €217,396 | -€738,876 | -77.3% |
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 12 October 2026 via checked.be.