KARIN DE BOOM: what changed
What changed
KARIN DE BOOM
NACE 93.199, Other sports activities
filed annual accounts (NBB)
Net result for the year
€50,018
2024 · €45,801+€4,217
Equity
€230,326
2024 · €181,141+€49,185
Cash
€80,332
2024 · €57,145+€23,187
Balance sheet total
€547,797
2024 · €534,877+€12,919
Largest movements
Assets
- Cash +€23,187
up €23,187 (+40.6%), from €57,145 to €80,332
mainly Net result for the year (+€50,018) and Depreciation (+€33,055)
- Tangible fixed assets -€22,225
down €22,225 (-4.7%), from €470,759 to €448,534
of which Land and buildings: -€23,304
- Receivables within one year +€12,027
up €12,027 (+202%), from €5,963 to €17,989
of which Trade receivables: +€7,666
Equity and liabilities
- Reserves +€49,185
up €49,185 (+39.2%), from €125,341 to €174,526
- Debts after one year -€48,689
down €48,689 (-16.4%), from €296,586 to €247,898
- Current portion of long-term debt +€11,445
up €11,445 (+30.7%), from €37,243 to €48,689
Income statement
- Turnover +€14,515
up €14,515 (+3.9%), from €373,518 to €388,033
- Purchases and services +€9,649
up €9,649 (+3.6%), from €267,850 to €277,500
- Gross operating margin +€6,947
up €6,947 (+6.2%), from €112,774 to €119,721
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€45,801
Gross operating margin
+€6,947
Depreciation
-€412
Other operating charges
-€2,309
Financial income
-€46
Financial charges
+€1,376
Taxes
-€1,340
Result 2025
€50,018
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€72,093
Investment
-€10,829
Financing
-€38,076
Cash 2024
€57,145
From operations (derived)
+€72,093
Net result for the year
+€50,018
Depreciation
+€33,055
Receivables within one year
-€12,027
Deferred charges and accrued income
+€69
Trade debts
+€3,424
Tax, wage and social debts
-€1,275
Advances received
+€346
Other debts
-€1,516
Investment (derived)
-€10,829
Investment in fixed assets (net)
-€10,829
Financing
-€38,076
Debts after one year
-€48,689
Current portion of long-term debt
+€11,445
Contributions, distributions and other
-€833
Cash 2025
€80,332
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €534,877 | €547,797 | +€12,919 | +2.4% |
| Fixed assets | 21/28 | €470,759 | €448,534 | -€22,225 | -4.7% |
| Tangible fixed assets | 22/27 | €470,759 | €448,534 | -€22,225 | -4.7% |
| Land and buildings | 22 | €440,214 | €416,911 | -€23,304 | -5.3% |
| Plant, machinery and equipment | 23 | €3,722 | €12,098 | +€8,376 | +225% |
| Furniture and vehicles | 24 | €24,023 | €16,725 | -€7,298 | -30.4% |
| Other tangible fixed assets | 26 | €2,800 | €2,800 | = | 0.0% |
| Current assets | 29/58 | €64,119 | €99,263 | +€35,145 | +54.8% |
| Amounts receivable within one year | 40/41 | €5,963 | €17,989 | +€12,027 | +202% |
| Trade receivables | 40 | €123 | €7,789 | +€7,666 | +6,230% |
| Other amounts receivable | 41 | €5,840 | €10,200 | +€4,361 | +74.7% |
| Cash at bank and in hand | 54/58 | €57,145 | €80,332 | +€23,187 | +40.6% |
| Deferred charges and accrued income | 490/1 | €1,011 | €942 | -€69 | -6.8% |
| Total equity and liabilities | 10/49 | €534,877 | €547,797 | +€12,919 | +2.4% |
| Equity | 10/15 | €181,141 | €230,326 | +€49,185 | +27.2% |
| Contributions | 10/11 | €55,800 | €55,800 | = | 0.0% |
| Reserves | 13 | €125,341 | €174,526 | +€49,185 | +39.2% |
| Distributable reserves | 133 | €125,341 | €174,526 | +€49,185 | +39.2% |
| Amounts payable | 17/49 | €353,736 | €317,471 | -€36,265 | -10.3% |
| Amounts payable after more than one year | 17 | €296,586 | €247,898 | -€48,689 | -16.4% |
| Financial debts | 170/4 | €296,586 | €247,898 | -€48,689 | -16.4% |
| Amounts payable within one year | 42/48 | €57,150 | €69,573 | +€12,423 | +21.7% |
| Current portion of amounts payable after more than one year | 42 | €37,243 | €48,689 | +€11,445 | +30.7% |
| Trade debts | 44 | €1,415 | €4,839 | +€3,424 | +242% |
| Suppliers | 440/4 | €1,415 | €4,839 | +€3,424 | +242% |
| Advances received on contracts in progress | 46 | - | €346 | +€346 | |
| Taxes, remuneration and social security | 45 | €12,408 | €11,133 | -€1,275 | -10.3% |
| Taxes | 450/3 | €12,408 | €11,133 | -€1,275 | -10.3% |
| Other amounts payable | 47/48 | €6,083 | €4,567 | -€1,516 | -24.9% |
| Turnover | 70 | €373,518 | €388,033 | +€14,515 | +3.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €267,850 | €277,500 | +€9,649 | +3.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,643 | €33,055 | +€412 | +1.3% |
| Other operating charges | 640/8 | €2,308 | €4,617 | +€2,309 | +100% |
| Gross operating margin | 9900 | €112,774 | €119,721 | +€6,947 | +6.2% |
| Operating profit (loss) | 9901 | €77,823 | €82,050 | +€4,226 | +5.4% |
| Financial income | 75/76B | €217 | €171 | -€46 | -21.3% |
| Recurring financial income | 75 | €217 | €171 | -€46 | -21.3% |
| Financial charges | 65/66B | €13,089 | €11,713 | -€1,376 | -10.5% |
| Recurring financial charges | 65 | €13,089 | €11,713 | -€1,376 | -10.5% |
| Profit (loss) for the period before taxes | 9903 | €64,951 | €70,508 | +€5,557 | +8.6% |
| Income taxes | 67/77 | €19,150 | €20,490 | +€1,340 | +7.0% |
| Profit (loss) for the period | 9904 | €45,801 | €50,018 | +€4,217 | +9.2% |
| Profit (loss) for the period to be appropriated | 9905 | €45,801 | €50,018 | +€4,217 | +9.2% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.