Boma: 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.
Boma
Largest movements
- Current investments +€700,000
new in 2025: €700,000
- Cash -€605,320
down €605,320 (-66.9%), from €904,917 to €299,597
mainly Current investments (-€700,000) and Contributions, distributions and other (-€500,000)
- Receivables within one year -€103,202
down €103,202 (-30.5%), from €338,159 to €234,957
of which Other amounts receivable: -€100,000
- Stocks and contracts +€65,271
up €65,271 (+26.4%), from €246,779 to €312,050
- Tangible fixed assets +€64,096
up €64,096 (+3.9%), from €1.7m to €1.7m
of which Plant, machinery and equipment: +€51,535
- Reserves +€100,000
up €100,000 (+4.7%), from €2.1m to €2.2m
of which Distributable reserves: +€100,000
- Tax, wage and social debts +€61,565
up €61,565 (+67.6%), from €91,012 to €152,577
of which Taxes: +€48,166
- Gross operating margin +€200,586
up €200,586 (+16.2%), from €1.2m to €1.4m
- Staff costs +€130,972
up €130,972 (+36.2%), from €361,872 to €492,844
- Financial income -€75,875
down €75,875 (-88.5%), from €85,756 to €9,881
- Other operating charges -€23,474
down €23,474 (-17.3%), from €135,878 to €112,404
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.
Cash bridge derived
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 | €3,186,428 | €3,304,511 | +€118,083 | +3.7% |
| Fixed assets | 21/28 | €1,675,418 | €1,739,514 | +€64,096 | +3.8% |
| Tangible fixed assets | 22/27 | €1,655,133 | €1,719,229 | +€64,096 | +3.9% |
| Land and buildings | 22 | €1,504,784 | €1,518,962 | +€14,178 | +0.9% |
| Plant, machinery and equipment | 23 | €127,379 | €178,914 | +€51,535 | +40.5% |
| Furniture and vehicles | 24 | €22,970 | €21,353 | -€1,617 | -7.0% |
| Financial fixed assets | 28 | €20,285 | €20,285 | = | 0.0% |
| Current assets | 29/58 | €1,511,010 | €1,564,997 | +€53,987 | +3.6% |
| Stocks and contracts in progress | 3 | €246,779 | €312,050 | +€65,271 | +26.4% |
| Stocks | 30/36 | €246,779 | €312,050 | +€65,271 | +26.4% |
| Amounts receivable within one year | 40/41 | €338,159 | €234,957 | -€103,202 | -30.5% |
| Trade receivables | 40 | €238,159 | €234,957 | -€3,202 | -1.3% |
| Other amounts receivable | 41 | €100,000 | - | -€100,000 | |
| Current investments | 50/53 | - | €700,000 | +€700,000 | |
| Cash at bank and in hand | 54/58 | €904,917 | €299,597 | -€605,320 | -66.9% |
| Deferred charges and accrued income | 490/1 | €21,155 | €18,393 | -€2,762 | -13.1% |
| Total equity and liabilities | 10/49 | €3,186,428 | €3,304,511 | +€118,083 | +3.7% |
| Equity | 10/15 | €2,267,567 | €2,342,412 | +€74,845 | +3.3% |
| Contributions | 10/11 | €75,000 | €75,000 | = | 0.0% |
| Reserves | 13 | €2,108,287 | €2,208,287 | +€100,000 | +4.7% |
| Non-distributable reserves | 130/1 | €495,787 | €495,787 | = | 0.0% |
| Other | 1319 | €495,787 | €495,787 | = | 0.0% |
| Tax-exempt reserves | 132 | €337,500 | €337,500 | = | 0.0% |
| Distributable reserves | 133 | €1,275,000 | €1,375,000 | +€100,000 | +7.8% |
| Profit (loss) carried forward | 14 | €84,280 | €59,125 | -€25,155 | -29.8% |
| Provisions and deferred taxes | 16 | €100,000 | €100,000 | = | 0.0% |
| Deferred taxes | 168 | €100,000 | €100,000 | = | 0.0% |
| Amounts payable | 17/49 | €818,861 | €862,099 | +€43,238 | +5.3% |
| Amounts payable within one year | 42/48 | €814,547 | €857,760 | +€43,213 | +5.3% |
| Trade debts | 44 | €223,535 | €205,098 | -€18,437 | -8.2% |
| Suppliers | 440/4 | €223,535 | €205,098 | -€18,437 | -8.2% |
| Taxes, remuneration and social security | 45 | €91,012 | €152,577 | +€61,565 | +67.6% |
| Taxes | 450/3 | €39,122 | €87,288 | +€48,166 | +123.1% |
| Remuneration and social security | 454/9 | €51,890 | €65,289 | +€13,399 | +25.8% |
| Other amounts payable | 47/48 | €500,000 | €500,085 | +€85 | 0.0% |
| Accrued charges and deferred income | 492/3 | €4,314 | €4,339 | +€25 | +0.6% |
| Remuneration, social security and pensions | 62 | €361,872 | €492,844 | +€130,972 | +36.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €89,318 | €81,363 | -€7,955 | -8.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | -€8,042 | -€8,042 | |
| Other operating charges | 640/8 | €135,878 | €112,404 | -€23,474 | -17.3% |
| Gross operating margin | 9900 | €1,238,675 | €1,439,261 | +€200,586 | +16.2% |
| Operating profit (loss) | 9901 | €651,607 | €760,692 | +€109,085 | +16.7% |
| Financial income | 75/76B | €85,756 | €9,881 | -€75,875 | -88.5% |
| Recurring financial income | 75 | €85,756 | €9,881 | -€75,875 | -88.5% |
| Financial charges | 65/66B | €4,759 | €3,558 | -€1,201 | -25.2% |
| Recurring financial charges | 65 | €4,759 | €3,558 | -€1,201 | -25.2% |
| Profit (loss) for the period before taxes | 9903 | €732,604 | €767,015 | +€34,411 | +4.7% |
| Income taxes | 67/77 | €190,391 | €192,170 | +€1,779 | +0.9% |
| Profit (loss) for the period | 9904 | €542,213 | €574,845 | +€32,632 | +6.0% |
| Profit (loss) for the period to be appropriated | 9905 | €542,213 | €574,845 | +€32,632 | +6.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.