TEN BOOMGAERDE: 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.
TEN BOOMGAERDE
Largest movements
- Current investments -€25,000
down €25,000 (-55.6%), from €45,000 to €20,000
- Cash +€24,262
up €24,262 (+64.8%), from €37,462 to €61,725
mainly Current investments (+€25,000) and Depreciation (+€1,289)
- Receivables within one year +€1,508
up €1,508 (+58.5%), from €2,580 to €4,088
- Intangible fixed assets -€1,049
down €1,049 (-25.9%), from €4,047 to €2,998
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin +€2,916
up €2,916, from -€1,596 to €1,320
- Financial income +€693
up €693 (+154%), from €450 to €1,143
- Taxes +€208
up €208 (+154%), from €135 to €343
- Financial charges -€188
down €188 (-53.9%), from €349 to €161
- Depreciation +€79
up €79 (+6.5%), from €1,210 to €1,289
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 | €90,444 | €90,655 | +€211 | +0.2% |
| Fixed assets | 21/28 | €4,728 | €3,439 | -€1,289 | -27.3% |
| Intangible fixed assets | 21 | €4,047 | €2,998 | -€1,049 | -25.9% |
| Tangible fixed assets | 22/27 | €681 | €441 | -€240 | -35.3% |
| Plant, machinery and equipment | 23 | €681 | €441 | -€240 | -35.3% |
| Current assets | 29/58 | €85,716 | €87,216 | +€1,500 | +1.7% |
| Stocks and contracts in progress | 3 | - | €709 | +€709 | |
| Stocks | 30/36 | - | €709 | +€709 | |
| Amounts receivable within one year | 40/41 | €2,580 | €4,088 | +€1,508 | +58.5% |
| Trade receivables | 40 | €2,580 | €4,088 | +€1,508 | +58.5% |
| Current investments | 50/53 | €45,000 | €20,000 | -€25,000 | -55.6% |
| Cash at bank and in hand | 54/58 | €37,462 | €61,725 | +€24,262 | +64.8% |
| Deferred charges and accrued income | 490/1 | €674 | €695 | +€21 | +3.1% |
| Total equity and liabilities | 10/49 | €90,444 | €90,655 | +€211 | +0.2% |
| Equity | 10/15 | €88,239 | €88,186 | -€53 | -0.1% |
| Contributions | 10/11 | €88,239 | €88,186 | -€53 | -0.1% |
| Capital | 10 | €88,239 | €88,186 | -€53 | -0.1% |
| Amounts payable | 17/49 | €2,205 | €2,469 | +€264 | +12.0% |
| Amounts payable within one year | 42/48 | €2,205 | €2,469 | +€264 | +12.0% |
| Trade debts | 44 | €2,205 | €2,469 | +€264 | +12.0% |
| Suppliers | 440/4 | €2,205 | €2,469 | +€264 | +12.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,210 | €1,289 | +€79 | +6.5% |
| Other operating charges | 640/8 | €698 | €723 | +€25 | +3.6% |
| Gross operating margin | 9900 | -€1,596 | €1,320 | +€2,916 | |
| Operating profit (loss) | 9901 | -€3,504 | -€692 | +€2,811 | +80.2% |
| Financial income | 75/76B | €450 | €1,143 | +€693 | +154% |
| Recurring financial income | 75 | €450 | €1,143 | +€693 | +154% |
| Financial charges | 65/66B | €349 | €161 | -€188 | -53.9% |
| Recurring financial charges | 65 | €349 | €161 | -€188 | -53.9% |
| Profit (loss) for the period before taxes | 9903 | -€3,403 | €290 | +€3,693 | |
| Income taxes | 67/77 | €135 | €343 | +€208 | +154% |
| Profit (loss) for the period | 9904 | -€3,538 | -€53 | +€3,485 | +98.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,538 | -€53 | +€3,485 | +98.5% |
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 1 November 2026 via checked.be.