BOM-BE: what changed
BOM-BE
Largest movements
- Stocks and contracts -€101,379
down €101,379 (-68.0%), from €149,101 to €47,722
- Deferred charges and accrued income -€33,819
down €33,819 (-93.7%), from €36,108 to €2,289
- Receivables within one year -€17,450
down €17,450 (-10.5%), from €166,583 to €149,133
of which Trade receivables: -€46,033
- Tangible fixed assets -€17,433
down €17,433 (-24.8%), from €70,417 to €52,984
of which Furniture and vehicles: -€9,081
- Cash -€11,413
down €11,413 (-10.7%), from €106,893 to €95,480
mainly Contributions, distributions and other (-€200,000) and Trade debts (-€125,416)
- Contributions -€200,000
down €200,000 (-66.7%), from €300,000 to €100,000
- Other debts +€169,129
new in 2025: €169,129
- Trade debts -€125,416
down €125,416 (-74.7%), from €167,825 to €42,409
- Tax, wage and social debts -€40,370
down €40,370 (-44.4%), from €91,013 to €50,642
of which Remuneration and social security: -€29,602
- Profit (loss) carried forward +€35,282
up €35,282 (+62.8%), from -€56,223 to -€20,941
- Staff costs -€16,271
down €16,271 (-3.2%), from €507,441 to €491,170
- Gross operating margin +€14,968
up €14,968 (+2.7%), from €560,503 to €575,472
- Taxes +€9,859
up €9,859 (+3,921%), from €251 to €10,111
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €544,002 | €362,508 | -€181,494 | -33.4% |
| Fixed assets | 21/28 | €85,317 | €67,884 | -€17,433 | -20.4% |
| Tangible fixed assets | 22/27 | €70,417 | €52,984 | -€17,433 | -24.8% |
| Land and buildings | 22 | €8,977 | €6,732 | -€2,244 | -25.0% |
| Plant, machinery and equipment | 23 | €44,686 | €38,578 | -€6,108 | -13.7% |
| Furniture and vehicles | 24 | €16,754 | €7,673 | -€9,081 | -54.2% |
| Financial fixed assets | 28 | €14,900 | €14,900 | = | 0.0% |
| Current assets | 29/58 | €458,685 | €294,624 | -€164,061 | -35.8% |
| Stocks and contracts in progress | 3 | €149,101 | €47,722 | -€101,379 | -68.0% |
| Contracts in progress | 37 | €149,101 | €47,722 | -€101,379 | -68.0% |
| Amounts receivable within one year | 40/41 | €166,583 | €149,133 | -€17,450 | -10.5% |
| Trade receivables | 40 | €165,126 | €119,094 | -€46,033 | -27.9% |
| Other amounts receivable | 41 | €1,457 | €30,039 | +€28,582 | +1,962% |
| Cash at bank and in hand | 54/58 | €106,893 | €95,480 | -€11,413 | -10.7% |
| Deferred charges and accrued income | 490/1 | €36,108 | €2,289 | -€33,819 | -93.7% |
| Total equity and liabilities | 10/49 | €544,002 | €362,508 | -€181,494 | -33.4% |
| Equity | 10/15 | €243,777 | €79,059 | -€164,718 | -67.6% |
| Contributions | 10/11 | €300,000 | €100,000 | -€200,000 | -66.7% |
| Profit (loss) carried forward | 14 | -€56,223 | -€20,941 | +€35,282 | +62.8% |
| Amounts payable | 17/49 | €300,225 | €283,450 | -€16,776 | -5.6% |
| Amounts payable after more than one year | 17 | €21,269 | €4,811 | -€16,458 | -77.4% |
| Financial debts | 170/4 | €21,269 | €4,811 | -€16,458 | -77.4% |
| Amounts payable within one year | 42/48 | €278,757 | €278,639 | -€118 | 0.0% |
| Current portion of amounts payable after more than one year | 42 | €19,919 | €16,458 | -€3,461 | -17.4% |
| Trade debts | 44 | €167,825 | €42,409 | -€125,416 | -74.7% |
| Suppliers | 440/4 | €167,825 | €42,409 | -€125,416 | -74.7% |
| Taxes, remuneration and social security | 45 | €91,013 | €50,642 | -€40,370 | -44.4% |
| Taxes | 450/3 | €16,260 | €5,491 | -€10,769 | -66.2% |
| Remuneration and social security | 454/9 | €74,753 | €45,151 | -€29,602 | -39.6% |
| Other amounts payable | 47/48 | - | €169,129 | +€169,129 | |
| Accrued charges and deferred income | 492/3 | €199 | - | -€199 | |
| Remuneration, social security and pensions | 62 | €507,441 | €491,170 | -€16,271 | -3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,413 | €23,504 | +€2,091 | +9.8% |
| Other operating charges | 640/8 | €506 | €1,561 | +€1,055 | +208% |
| Gross operating margin | 9900 | €560,503 | €575,472 | +€14,968 | +2.7% |
| Operating profit (loss) | 9901 | €31,143 | €59,236 | +€28,093 | +90.2% |
| Financial income | 75/76B | €0 | €24 | +€24 | +6,774% |
| Recurring financial income | 75 | €0 | €24 | +€24 | +6,774% |
| Financial charges | 65/66B | €13,579 | €13,868 | +€289 | +2.1% |
| Recurring financial charges | 65 | €13,579 | €12,411 | -€1,168 | -8.6% |
| Non-recurring financial charges | 66B | - | €1,457 | +€1,457 | |
| Profit (loss) for the period before taxes | 9903 | €17,565 | €45,392 | +€27,828 | +158% |
| Income taxes | 67/77 | €251 | €10,111 | +€9,859 | +3,921% |
| Profit (loss) for the period | 9904 | €17,313 | €35,282 | +€17,968 | +104% |
| Profit (loss) for the period to be appropriated | 9905 | €17,313 | €35,282 | +€17,968 | +104% |
Next steps
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 7 November 2026 via checked.be.