BOMA: what changed
What changed
BOMA
NACE 46.442, Wholesale trade
not consecutivefiled annual accounts (NBB)
Net result for the year
€8.2m
2023 · €7.1m+€1.0m
Equity
€50.6m
2023 · €36.8m+€13.8m
Cash
€644,649
2023 · €1.6m-€911,532
Balance sheet total
€98.6m
2023 · €53.7m+€44.9m
Largest movements
Assets
- Receivables within one year +€22.9m
up €22.9m (+140%), from €16.4m to €39.3m
of which Other amounts receivable: +€21.3m
- Financial fixed assets +€19.8m
up €19.8m (+3,677%), from €538,761 to €20.4m
of which Affiliated companies: +€19.7m
- Receivables after one year +€4.5m
up €4.5m (+28.0%), from €16.0m to €20.4m
- Stocks and contracts -€3.8m
down €3.8m (-33.7%), from €11.2m to €7.4m
- Tangible fixed assets +€1.7m
up €1.7m (+22.7%), from €7.5m to €9.2m
of which Other tangible fixed assets: +€1.1m
Equity and liabilities
- Debts after one year +€35.0m
up €35.0m (+7,247%), from €482,257 to €35.4m
- Contributions +€11.4m
up €11.4m (+11,444%), from €100,000 to €11.5m
- Other debts -€4.6m
down €4.6m (-76.0%), from €6.0m to €1.4m
- Trade debts -€2.0m
down €2.0m (-27.5%), from €7.2m to €5.2m
- Accrued charges and deferred income +€1.9m
up €1.9m (+405%), from €474,003 to €2.4m
Income statement
- Turnover +€4.9m
up €4.9m (+5.6%), from €87.5m to €92.4m
- Staff costs +€2.0m
up €2.0m (+19.0%), from €10.3m to €12.3m
- Services and other goods +€1.6m
up €1.6m (+10.6%), from €14.7m to €16.2m
Change in the result, 2023 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.
Result 2023
€7.1m
Turnover
+€4.9m
Other operating income
-€322,204
Goods and materials
-€827,727
Services and other goods
-€1.6m
Staff costs
-€2.0m
Depreciation
-€413,688
Write-downs
+€102,887
Provisions
+€8,211
Other operating charges
-€31,323
Other operating items
+€197,337
Financial income
+€646,721
Financial charges
+€148,608
Other financial items
+€1
Taxes
+€106,301
Deferred taxes and other
-€717
Result 2025
€8.2m
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
A cash bridge needs two consecutive financial years. One year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €53,688,436 | €98,620,633 | +€44.9m | +83.7% |
| Fixed assets | 21/28 | €8,191,843 | €29,957,189 | +€21.8m | +266% |
| Intangible fixed assets | 21 | €133,032 | €377,319 | +€244,287 | +184% |
| Tangible fixed assets | 22/27 | €7,520,050 | €9,228,308 | +€1.7m | +22.7% |
| Land and buildings | 22 | €3,667,556 | €3,192,042 | -€475,514 | -13.0% |
| Plant, machinery and equipment | 23 | €371,351 | €498,143 | +€126,792 | +34.1% |
| Furniture and vehicles | 24 | €827,350 | €876,658 | +€49,308 | +6.0% |
| Leasing and similar rights | 25 | €444,766 | €1,122,548 | +€677,782 | +152% |
| Other tangible fixed assets | 26 | €2,209,026 | €3,323,693 | +€1.1m | +50.5% |
| Assets under construction and advance payments | 27 | - | €215,223 | +€215,223 | |
| Financial fixed assets | 28 | €538,761 | €20,351,562 | +€19.8m | +3,677% |
| Affiliated companies | 280/1 | - | €19,657,214 | +€19.7m | |
| Participating interests | 280 | - | €19,657,214 | +€19.7m | |
| Other financial fixed assets | 284/8 | €538,761 | €694,348 | +€155,587 | +28.9% |
| Shares | 284 | €1,960 | €1,960 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €536,801 | €692,388 | +€155,587 | +29.0% |
| Current assets | 29/58 | €45,496,594 | €68,663,444 | +€23.2m | +50.9% |
| Amounts receivable after more than one year | 29 | €15,971,639 | €20,436,774 | +€4.5m | +28.0% |
| Other amounts receivable | 291 | €15,971,639 | €20,436,774 | +€4.5m | +28.0% |
| Stocks and contracts in progress | 3 | €11,173,601 | €7,406,318 | -€3.8m | -33.7% |
| Stocks | 30/36 | €11,173,601 | €7,406,318 | -€3.8m | -33.7% |
| Goods purchased for resale | 34 | €9,382,522 | €6,924,397 | -€2.5m | -26.2% |
| Advance payments | 36 | €1,791,079 | €481,921 | -€1.3m | -73.1% |
| Amounts receivable within one year | 40/41 | €16,372,731 | €39,310,985 | +€22.9m | +140% |
| Trade receivables | 40 | €15,575,706 | €17,240,701 | +€1.7m | +10.7% |
| Other amounts receivable | 41 | €797,025 | €22,070,283 | +€21.3m | +2,669% |
| Cash at bank and in hand | 54/58 | €1,556,181 | €644,649 | -€911,532 | -58.6% |
| Deferred charges and accrued income | 490/1 | €422,443 | €864,718 | +€442,275 | +105% |
| Total equity and liabilities | 10/49 | €53,688,436 | €98,620,633 | +€44.9m | +83.7% |
| Equity | 10/15 | €36,827,455 | €50,617,130 | +€13.8m | +37.4% |
| Contributions | 10/11 | €100,000 | €11,544,380 | +€11.4m | +11,444% |
| Capital | 10 | €100,000 | €11,544,380 | +€11.4m | +11,444% |
| Issued capital | 100 | €100,000 | €23,569,634 | +€23.5m | +23,470% |
| Uncalled capital | 101 | - | €12,025,255 | +€12.0m | |
| Reserves | 13 | €4,946,815 | €6,689,072 | +€1.7m | +35.2% |
| Non-distributable reserves | 130/1 | €150,000 | €2,356,963 | +€2.2m | +1,471% |
| Legal reserve | 130 | €150,000 | €2,356,963 | +€2.2m | +1,471% |
| Tax-exempt reserves | 132 | €1,996,815 | €1,532,108 | -€464,707 | -23.3% |
| Distributable reserves | 133 | €2,800,000 | €2,800,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €31,780,640 | €32,383,679 | +€603,039 | +1.9% |
| Provisions and deferred taxes | 16 | €137,475 | €125,907 | -€11,568 | -8.4% |
| Provisions for liabilities and charges | 160/5 | €8,211 | €15,003 | +€6,792 | +82.7% |
| Pensions and similar obligations | 160 | €8,211 | €0 | -€8,211 | -100% |
| Other liabilities and charges | 164/5 | - | €15,003 | +€15,003 | |
| Deferred taxes | 168 | €129,264 | €110,905 | -€18,359 | -14.2% |
| Amounts payable | 17/49 | €16,723,506 | €47,877,595 | +€31.2m | +186% |
| Amounts payable after more than one year | 17 | €482,257 | €35,432,698 | +€35.0m | +7,247% |
| Financial debts | 170/4 | €482,257 | €35,432,698 | +€35.0m | +7,247% |
| Leasing and similar obligations | 172 | €335,414 | €662,878 | +€327,464 | +97.6% |
| Credit institutions | 173 | €146,843 | €34,769,820 | +€34.6m | +23,578% |
| Amounts payable within one year | 42/48 | €15,767,247 | €10,051,935 | -€5.7m | -36.2% |
| Current portion of amounts payable after more than one year | 42 | €158,940 | €430,646 | +€271,706 | +171% |
| Financial debts | 43 | €405,096 | €438,311 | +€33,215 | +8.2% |
| Credit institutions | 430/8 | €405,096 | €438,311 | +€33,215 | +8.2% |
| Trade debts | 44 | €7,215,442 | €5,232,785 | -€2.0m | -27.5% |
| Suppliers | 440/4 | €7,215,442 | €5,232,785 | -€2.0m | -27.5% |
| Taxes, remuneration and social security | 45 | €1,950,899 | €2,501,041 | +€550,142 | +28.2% |
| Taxes | 450/3 | €600,344 | €1,211,093 | +€610,749 | +102% |
| Remuneration and social security | 454/9 | €1,350,555 | €1,289,948 | -€60,607 | -4.5% |
| Other amounts payable | 47/48 | €6,036,870 | €1,449,152 | -€4.6m | -76.0% |
| Accrued charges and deferred income | 492/3 | €474,003 | €2,392,962 | +€1.9m | +405% |
| Operating income | 70/76A | €89,346,398 | €94,301,563 | +€5.0m | +5.5% |
| Turnover | 70 | €87,477,124 | €92,412,511 | +€4.9m | +5.6% |
| Own construction capitalised | 72 | - | €366,546 | +€366,546 | |
| Other operating income | 74 | €1,663,344 | €1,341,140 | -€322,204 | -19.4% |
| Non-recurring operating income | 76A | €205,930 | €181,366 | -€24,564 | -11.9% |
| Operating charges | 60/66A | €80,774,128 | €85,600,544 | +€4.8m | +6.0% |
| Goods for resale, raw materials and consumables | 60 | €53,732,075 | €54,559,802 | +€827,727 | +1.5% |
| Purchases | 600/8 | €52,976,953 | €52,299,081 | -€677,872 | -1.3% |
| Change in stocks: decrease (increase) | 609 | €755,122 | €2,260,721 | +€1.5m | +199% |
| Services and other goods | 61 | €14,653,217 | €16,211,086 | +€1.6m | +10.6% |
| Remuneration, social security and pensions | 62 | €10,303,789 | €12,266,054 | +€2.0m | +19.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,785,354 | €2,199,042 | +€413,688 | +23.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €130,057 | €27,170 | -€102,887 | -79.1% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | -€8,211 | -€8,211 | |
| Other operating charges | 640/8 | €131,916 | €163,239 | +€31,323 | +23.7% |
| Non-recurring operating charges | 66A | €37,719 | €182,364 | +€144,645 | +383% |
| Operating profit (loss) | 9901 | €8,572,271 | €8,701,018 | +€128,747 | +1.5% |
| Financial income | 75/76B | €1,185,867 | €1,832,588 | +€646,721 | +54.5% |
| Recurring financial income | 75 | €1,185,867 | €1,832,588 | +€646,721 | +54.5% |
| Income from financial fixed assets | 750 | €82 | €202 | +€120 | +147% |
| Income from current assets | 751 | €507 | €1,150,121 | +€1.1m | +226,918% |
| Other financial income | 752/9 | €1,185,278 | €682,266 | -€503,012 | -42.4% |
| Financial charges | 65/66B | €1,076,021 | €927,413 | -€148,608 | -13.8% |
| Recurring financial charges | 65 | €1,076,021 | €927,413 | -€148,608 | -13.8% |
| Debt charges | 650 | €136,234 | €437,190 | +€300,956 | +221% |
| Other financial charges | 652/9 | €939,787 | €490,223 | -€449,564 | -47.8% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | €8,682,117 | €9,606,194 | +€924,077 | +10.6% |
| Transfer from deferred taxes | 780 | €9,535 | €8,818 | -€717 | -7.5% |
| Income taxes | 67/77 | €1,551,731 | €1,445,430 | -€106,301 | -6.9% |
| Taxes | 670/3 | €1,551,731 | €1,445,430 | -€106,301 | -6.9% |
| Tax adjustments and reversals of tax provisions | 77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | €7,139,921 | €8,169,582 | +€1.0m | +14.4% |
| Transfer from tax-exempt reserves | 789 | €378,701 | €20,993 | -€357,708 | -94.5% |
| Transfer to tax-exempt reserves | 689 | €421,000 | - | -€421,000 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,097,622 | €8,190,576 | +€1.1m | +15.4% |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.