BOM CONCEPT: 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.
BOM CONCEPT
Largest movements
- Tangible fixed assets -€18,776
down €18,776 (-14.6%), from €128,506 to €109,730
- Receivables within one year -€13,441
down €13,441 (-55.0%), from €24,427 to €10,985
of which Trade receivables: -€16,544
- Debts after one year -€15,535
down €15,535 (-16.6%), from €93,616 to €78,081
- Short-term financial debts -€11,991
down €11,991 (-63.4%), from €18,914 to €6,923
- Profit (loss) carried forward +€8,077
up €8,077 (+59.5%), from -€13,567 to -€5,490
- Current portion of long-term debt -€5,247
down €5,247 (-25.2%), from €20,782 to €15,535
- Other debts -€3,560
down €3,560 (-21.0%), from €16,979 to €13,418
- Gross operating margin +€39,576
up €39,576 (+2,802%), from €1,412 to €40,988
- Other operating charges -€4,440
down €4,440 (-80.3%), from €5,526 to €1,086
- Depreciation +€4,125
up €4,125 (+27.0%), from €15,258 to €19,383
- Staff costs +€2,855
up €2,855 (+104%), from €2,734 to €5,589
- Financial charges +€1,035
up €1,035 (+17.8%), from €5,822 to €6,857
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 | €157,767 | €125,753 | -€32,015 | -20.3% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €128,641 | €109,730 | -€18,911 | -14.7% |
| Tangible fixed assets | 22/27 | €128,506 | €109,730 | -€18,776 | -14.6% |
| Land and buildings | 22 | €97,564 | €92,442 | -€5,122 | -5.3% |
| Plant, machinery and equipment | 23 | €12,838 | €6,426 | -€6,412 | -49.9% |
| Furniture and vehicles | 24 | €18,105 | €10,862 | -€7,242 | -40.0% |
| Financial fixed assets | 28 | €135 | €0 | -€135 | -100% |
| Current assets | 29/58 | €29,126 | €16,023 | -€13,103 | -45.0% |
| Stocks and contracts in progress | 3 | €2,467 | €2,605 | +€138 | +5.6% |
| Stocks | 30/36 | €2,467 | €2,605 | +€138 | +5.6% |
| Amounts receivable within one year | 40/41 | €24,427 | €10,985 | -€13,441 | -55.0% |
| Trade receivables | 40 | €24,421 | €7,877 | -€16,544 | -67.7% |
| Other amounts receivable | 41 | €6 | €3,109 | +€3,103 | +52,323% |
| Cash at bank and in hand | 54/58 | €0 | €0 | = | |
| Deferred charges and accrued income | 490/1 | €2,232 | €2,432 | +€200 | +9.0% |
| Total equity and liabilities | 10/49 | €157,767 | €125,753 | -€32,015 | -20.3% |
| Equity | 10/15 | -€8,389 | -€312 | +€8,077 | +96.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €3,178 | €3,178 | = | 0.0% |
| Distributable reserves | 133 | €3,178 | €3,178 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,567 | -€5,490 | +€8,077 | +59.5% |
| Amounts payable | 17/49 | €166,157 | €126,065 | -€40,092 | -24.1% |
| Amounts payable after more than one year | 17 | €93,616 | €78,081 | -€15,535 | -16.6% |
| Financial debts | 170/4 | €93,616 | €78,081 | -€15,535 | -16.6% |
| Amounts payable within one year | 42/48 | €72,541 | €47,984 | -€24,557 | -33.9% |
| Current portion of amounts payable after more than one year | 42 | €20,782 | €15,535 | -€5,247 | -25.2% |
| Financial debts | 43 | €18,914 | €6,923 | -€11,991 | -63.4% |
| Credit institutions | 430/8 | €18,914 | €6,923 | -€11,991 | -63.4% |
| Trade debts | 44 | €11,052 | €9,993 | -€1,059 | -9.6% |
| Suppliers | 440/4 | €11,052 | €9,993 | -€1,059 | -9.6% |
| Taxes, remuneration and social security | 45 | €4,815 | €2,115 | -€2,699 | -56.1% |
| Taxes | 450/3 | €4,151 | €1,795 | -€2,356 | -56.8% |
| Remuneration and social security | 454/9 | €663 | €320 | -€343 | -51.7% |
| Other amounts payable | 47/48 | €16,979 | €13,418 | -€3,560 | -21.0% |
| Remuneration, social security and pensions | 62 | €2,734 | €5,589 | +€2,855 | +104% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,258 | €19,383 | +€4,125 | +27.0% |
| Other operating charges | 640/8 | €5,526 | €1,086 | -€4,440 | -80.3% |
| Gross operating margin | 9900 | €1,412 | €40,988 | +€39,576 | +2,802% |
| Operating profit (loss) | 9901 | -€22,106 | €14,929 | +€37,035 | |
| Financial income | 75/76B | €0 | €4 | +€4 | +21,050% |
| Recurring financial income | 75 | €0 | €4 | +€4 | +21,050% |
| Financial charges | 65/66B | €5,822 | €6,857 | +€1,035 | +17.8% |
| Recurring financial charges | 65 | €5,822 | €6,857 | +€1,035 | +17.8% |
| Profit (loss) for the period before taxes | 9903 | -€27,928 | €8,077 | +€36,005 | |
| Profit (loss) for the period | 9904 | -€27,928 | €8,077 | +€36,005 | |
| Profit (loss) for the period to be appropriated | 9905 | -€27,928 | €8,077 | +€36,005 |
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 13 October 2026 via checked.be.