BOOMPUTTE: 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.
BOOMPUTTE
Largest movements
- Receivables within one year -€34,537
down €34,537 (-14.9%), from €231,668 to €197,131
of which Other amounts receivable: -€22,910
- Stocks and contracts -€13,910
down €13,910 (-75.3%), from €18,480 to €4,570
of which Contracts in progress: -€11,500
- Cash -€6,453
down €6,453 (-73.5%), from €8,784 to €2,331
mainly Other debts (-€32,258) and Debts after one year (-€31,243)
- Other debts -€32,258
down €32,258 (-75.7%), from €42,596 to €10,338
- Debts after one year -€31,243
down €31,243 (-12.1%), from €257,558 to €226,314
- Trade debts -€28,354
down €28,354 (-29.8%), from €95,151 to €66,796
- Tax, wage and social debts +€21,980
up €21,980 (+438%), from €5,024 to €27,003
of which Remuneration and social security: +€21,766
- Reserves +€10,078
up €10,078 (+11.7%), from €86,247 to €96,326
of which Distributable reserves: +€10,078
- Other operating charges -€5,729
down €5,729 (-72.8%), from €7,871 to €2,143
- Gross operating margin -€2,226
down €2,226 (-6.3%), from €35,187 to €32,961
- Staff costs +€689
up €689 (+361%), from €191 to €880
- Taxes -€607
down €607 (-21.0%), from €2,893 to €2,286
- Depreciation +€526
up €526 (+7.0%), from €7,488 to €8,014
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 | €538,200 | €477,506 | -€60,695 | -11.3% |
| Fixed assets | 21/28 | €277,848 | €273,115 | -€4,733 | -1.7% |
| Tangible fixed assets | 22/27 | €277,848 | €273,115 | -€4,733 | -1.7% |
| Land and buildings | 22 | €277,833 | €270,417 | -€7,417 | -2.7% |
| Plant, machinery and equipment | 23 | €15 | €0 | -€15 | -100% |
| Furniture and vehicles | 24 | - | €2,698 | +€2,698 | |
| Current assets | 29/58 | €260,352 | €204,391 | -€55,962 | -21.5% |
| Stocks and contracts in progress | 3 | €18,480 | €4,570 | -€13,910 | -75.3% |
| Stocks | 30/36 | €6,980 | €4,570 | -€2,410 | -34.5% |
| Contracts in progress | 37 | €11,500 | €0 | -€11,500 | -100% |
| Amounts receivable within one year | 40/41 | €231,668 | €197,131 | -€34,537 | -14.9% |
| Trade receivables | 40 | €169,304 | €157,678 | -€11,627 | -6.9% |
| Other amounts receivable | 41 | €62,364 | €39,454 | -€22,910 | -36.7% |
| Cash at bank and in hand | 54/58 | €8,784 | €2,331 | -€6,453 | -73.5% |
| Deferred charges and accrued income | 490/1 | €1,420 | €358 | -€1,062 | -74.8% |
| Total equity and liabilities | 10/49 | €538,200 | €477,506 | -€60,695 | -11.3% |
| Equity | 10/15 | €104,847 | €114,926 | +€10,078 | +9.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €86,247 | €96,326 | +€10,078 | +11.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €84,387 | €94,466 | +€10,078 | +11.9% |
| Amounts payable | 17/49 | €433,353 | €362,580 | -€70,773 | -16.3% |
| Amounts payable after more than one year | 17 | €257,558 | €226,314 | -€31,243 | -12.1% |
| Financial debts | 170/4 | €257,558 | €226,314 | -€31,243 | -12.1% |
| Amounts payable within one year | 42/48 | €175,795 | €133,269 | -€42,527 | -24.2% |
| Current portion of amounts payable after more than one year | 42 | €33,025 | €29,131 | -€3,894 | -11.8% |
| Trade debts | 44 | €95,151 | €66,796 | -€28,354 | -29.8% |
| Suppliers | 440/4 | €95,151 | €66,796 | -€28,354 | -29.8% |
| Taxes, remuneration and social security | 45 | €5,024 | €27,003 | +€21,980 | +438% |
| Taxes | 450/3 | €5,024 | €5,237 | +€213 | +4.2% |
| Remuneration and social security | 454/9 | - | €21,766 | +€21,766 | |
| Other amounts payable | 47/48 | €42,596 | €10,338 | -€32,258 | -75.7% |
| Accrued charges and deferred income | 492/3 | - | €2,997 | +€2,997 | |
| Remuneration, social security and pensions | 62 | €191 | €880 | +€689 | +361% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,488 | €8,014 | +€526 | +7.0% |
| Other operating charges | 640/8 | €7,871 | €2,143 | -€5,729 | -72.8% |
| Gross operating margin | 9900 | €35,187 | €32,961 | -€2,226 | -6.3% |
| Operating profit (loss) | 9901 | €19,637 | €21,925 | +€2,288 | +11.6% |
| Financial income | 75/76B | €0 | €0 | = | 0.0% |
| Recurring financial income | 75 | €0 | €0 | = | 0.0% |
| Financial charges | 65/66B | €9,629 | €9,560 | -€68 | -0.7% |
| Recurring financial charges | 65 | €9,629 | €9,560 | -€68 | -0.7% |
| Profit (loss) for the period before taxes | 9903 | €10,009 | €12,365 | +€2,356 | +23.5% |
| Income taxes | 67/77 | €2,893 | €2,286 | -€607 | -21.0% |
| Profit (loss) for the period | 9904 | €7,116 | €10,078 | +€2,963 | +41.6% |
| Profit (loss) for the period to be appropriated | 9905 | €7,116 | €10,078 | +€2,963 | +41.6% |
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 18 October 2026 via checked.be.