B.O.M.B.: 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.
B.O.M.B.
Largest movements
- Tangible fixed assets +€3,231
up €3,231 (+138%), from €2,338 to €5,569
of which Furniture and vehicles: +€3,231
- Stocks and contracts +€1,580
up €1,580 (+18.8%), from €8,414 to €9,994
- Cash +€1,297
up €1,297 (+4.2%), from €30,516 to €31,813
mainly Net result for the year (+€13,321) and Tax, wage and social debts (+€5,951)
- Deferred charges and accrued income -€1,176
down €1,176 (-25.3%), from €4,654 to €3,478
- Other debts -€6,551
down €6,551 (-69.5%), from €9,429 to €2,879
- Tax, wage and social debts +€5,951
up €5,951 (+28.8%), from €20,660 to €26,611
- Profit (loss) carried forward +€4,749
up €4,749 (+296%), from €1,605 to €6,354
- Trade debts +€852
up €852 (+374%), from €228 to €1,080
- Gross operating margin -€13,984
down €13,984 (-38.8%), from €36,075 to €22,092
- Taxes -€1,616
down €1,616 (-18.4%), from €8,784 to €7,168
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 | €45,922 | €50,924 | +€5,002 | +10.9% |
| Fixed assets | 21/28 | €2,338 | €5,569 | +€3,231 | +138% |
| Tangible fixed assets | 22/27 | €2,338 | €5,569 | +€3,231 | +138% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €2,338 | €5,569 | +€3,231 | +138% |
| Current assets | 29/58 | €43,584 | €45,355 | +€1,771 | +4.1% |
| Stocks and contracts in progress | 3 | €8,414 | €9,994 | +€1,580 | +18.8% |
| Stocks | 30/36 | €8,414 | €9,994 | +€1,580 | +18.8% |
| Amounts receivable within one year | 40/41 | - | €70 | +€70 | |
| Trade receivables | 40 | - | €70 | +€70 | |
| Cash at bank and in hand | 54/58 | €30,516 | €31,813 | +€1,297 | +4.2% |
| Deferred charges and accrued income | 490/1 | €4,654 | €3,478 | -€1,176 | -25.3% |
| Total equity and liabilities | 10/49 | €45,922 | €50,924 | +€5,002 | +10.9% |
| Equity | 10/15 | €15,605 | €20,354 | +€4,749 | +30.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €12,000 | €12,000 | = | 0.0% |
| Distributable reserves | 133 | €12,000 | €12,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,605 | €6,354 | +€4,749 | +296% |
| Amounts payable | 17/49 | €30,317 | €30,570 | +€252 | +0.8% |
| Amounts payable within one year | 42/48 | €30,317 | €30,570 | +€252 | +0.8% |
| Trade debts | 44 | €228 | €1,080 | +€852 | +374% |
| Suppliers | 440/4 | €228 | €1,080 | +€852 | +374% |
| Taxes, remuneration and social security | 45 | €20,660 | €26,611 | +€5,951 | +28.8% |
| Taxes | 450/3 | €20,660 | €26,611 | +€5,951 | +28.8% |
| Other amounts payable | 47/48 | €9,429 | €2,879 | -€6,551 | -69.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €823 | €725 | -€98 | -11.9% |
| Other operating charges | 640/8 | €782 | €590 | -€193 | -24.6% |
| Gross operating margin | 9900 | €36,075 | €22,092 | -€13,984 | -38.8% |
| Operating profit (loss) | 9901 | €34,470 | €20,776 | -€13,694 | -39.7% |
| Financial income | 75/76B | €5 | €0 | -€4 | -97.6% |
| Recurring financial income | 75 | €5 | €0 | -€4 | -97.6% |
| Financial charges | 65/66B | €223 | €288 | +€65 | +29.1% |
| Recurring financial charges | 65 | €223 | €288 | +€65 | +29.1% |
| Profit (loss) for the period before taxes | 9903 | €34,252 | €20,489 | -€13,763 | -40.2% |
| Income taxes | 67/77 | €8,784 | €7,168 | -€1,616 | -18.4% |
| Profit (loss) for the period | 9904 | €25,468 | €13,321 | -€12,147 | -47.7% |
| Profit (loss) for the period to be appropriated | 9905 | €25,468 | €13,321 | -€12,147 | -47.7% |
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 25 October 2026 via checked.be.