BO-MAN: what changed
Two fiscal 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.
BO-MAN
Largest movements
- Tangible fixed assets -€74,942
down €74,942 (-20.6%), from €364,189 to €289,247
of which Furniture and vehicles: -€68,161
- Receivables within one year +€14,468
up €14,468 (+25.7%), from €56,349 to €70,817
of which Trade receivables: +€27,188
- Trade debts -€30,638
down €30,638 (-27.9%), from €109,728 to €79,090
- Debts after one year -€17,517
down €17,517 (-34.3%), from €51,124 to €33,607
- Short-term financial debts -€8,317
down €8,317 (-33.0%), from €25,215 to €16,898
- Current portion of long-term debt -€5,133
down €5,133 (-22.7%), from €22,650 to €17,517
- Financial income +€24,519
up €24,519 (+455.8%), from €5,379 to €29,898
of which Non-recurring financial income: +€20,238
- Gross operating margin -€5,215
down €5,215 (-8.9%), from €58,463 to €53,248
- Depreciation +€3,787
up €3,787 (+8.8%), from €42,863 to €46,650
- Other operating charges +€1,027
up €1,027 (+10.0%), from €10,244 to €11,271
From the 2023 result to the 2024 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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €475,355 | €418,858 | -€56,498 | -11.9% |
| Fixed assets | 21/28 | €364,189 | €289,247 | -€74,942 | -20.6% |
| Tangible fixed assets | 22/27 | €364,189 | €289,247 | -€74,942 | -20.6% |
| Land and buildings | 22 | €242,383 | €244,860 | +€2,477 | +1.0% |
| Plant, machinery and equipment | 23 | €38,781 | €29,523 | -€9,258 | -23.9% |
| Furniture and vehicles | 24 | €83,025 | €14,863 | -€68,161 | -82.1% |
| Current assets | 29/58 | €111,166 | €129,611 | +€18,444 | +16.6% |
| Stocks and contracts in progress | 3 | €43,000 | €43,000 | = | 0.0% |
| Stocks | 30/36 | €43,000 | €18,000 | -€25,000 | -58.1% |
| Contracts in progress | 37 | - | €25,000 | +€25,000 | |
| Amounts receivable within one year | 40/41 | €56,349 | €70,817 | +€14,468 | +25.7% |
| Trade receivables | 40 | €38,255 | €65,443 | +€27,188 | +71.1% |
| Other amounts receivable | 41 | €18,095 | €5,374 | -€12,721 | -70.3% |
| Cash at bank and in hand | 54/58 | €3,170 | €6,800 | +€3,630 | +114.5% |
| Deferred charges and accrued income | 490/1 | €8,647 | €8,993 | +€346 | +4.0% |
| Total equity and liabilities | 10/49 | €475,355 | €418,858 | -€56,498 | -11.9% |
| Equity | 10/15 | €217,321 | €219,719 | +€2,398 | +1.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €198,721 | €201,119 | +€2,398 | +1.2% |
| Distributable reserves | 133 | €198,721 | €201,119 | +€2,398 | +1.2% |
| Amounts payable | 17/49 | €258,034 | €199,138 | -€58,896 | -22.8% |
| Amounts payable after more than one year | 17 | €51,124 | €33,607 | -€17,517 | -34.3% |
| Financial debts | 170/4 | €51,124 | €33,607 | -€17,517 | -34.3% |
| Amounts payable within one year | 42/48 | €206,910 | €165,531 | -€41,379 | -20.0% |
| Current portion of amounts payable after more than one year | 42 | €22,650 | €17,517 | -€5,133 | -22.7% |
| Financial debts | 43 | €25,215 | €16,898 | -€8,317 | -33.0% |
| Credit institutions | 430/8 | €25,215 | €16,898 | -€8,317 | -33.0% |
| Trade debts | 44 | €109,728 | €79,090 | -€30,638 | -27.9% |
| Suppliers | 440/4 | €109,728 | €79,090 | -€30,638 | -27.9% |
| Taxes, remuneration and social security | 45 | €34 | €2,304 | +€2,270 | +6645.9% |
| Taxes | 450/3 | €34 | €2,304 | +€2,270 | +6645.9% |
| Other amounts payable | 47/48 | €49,283 | €49,723 | +€440 | +0.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,863 | €46,650 | +€3,787 | +8.8% |
| Other operating charges | 640/8 | €10,244 | €11,271 | +€1,027 | +10.0% |
| Non-recurring operating charges | 66A | - | €17,852 | +€17,852 | |
| Gross operating margin | 9900 | €58,463 | €53,248 | -€5,215 | -8.9% |
| Operating profit (loss) | 9901 | €5,356 | -€22,525 | -€27,881 | |
| Financial income | 75/76B | €5,379 | €29,898 | +€24,519 | +455.8% |
| Recurring financial income | 75 | €37 | €4,318 | +€4,282 | +11606.2% |
| Non-recurring financial income | 76B | €5,342 | €25,580 | +€20,238 | +378.8% |
| Financial charges | 65/66B | €4,584 | €4,976 | +€391 | +8.5% |
| Recurring financial charges | 65 | €4,584 | €4,976 | +€391 | +8.5% |
| Profit (loss) for the period before taxes | 9903 | €6,151 | €2,398 | -€3,753 | -61.0% |
| Profit (loss) for the period | 9904 | €6,151 | €2,398 | -€3,753 | -61.0% |
| Profit (loss) for the period to be appropriated | 9905 | €6,151 | €2,398 | -€3,753 | -61.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.