BOMA: 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.
BOMA
Largest movements
- Current investments +€59,036
up €59,036 (+23.6%), from €250,301 to €309,337
- Cash +€10,751
up €10,751 (+16.7%), from €64,252 to €75,003
mainly Net result for the year (+€74,658) and Other debts (+€24,705)
- Reserves +€40,339
up €40,339 (+15.5%), from €259,629 to €299,968
of which Distributable reserves: +€36,607
- Other debts +€24,705
up €24,705 (+312.8%), from €7,898 to €32,602
- Tax, wage and social debts -€11,169
down €11,169 (-42.4%), from €26,351 to €15,182
- Gross operating margin +€17,098
up €17,098 (+16.4%), from €104,049 to €121,147
- Financial income +€9,297
up €9,297 (+207.4%), from €4,483 to €13,780
- Taxes +€7,698
up €7,698 (+27.1%), from €28,434 to €36,132
- Other operating charges -€2,077
down €2,077 (-12.8%), from €16,287 to €14,210
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 | €894,897 | €947,963 | +€53,065 | +5.9% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €415,916 | €407,117 | -€8,800 | -2.1% |
| Tangible fixed assets | 22/27 | €409,916 | €401,117 | -€8,800 | -2.1% |
| Land and buildings | 22 | €406,614 | €398,529 | -€8,084 | -2.0% |
| Plant, machinery and equipment | 23 | €3,005 | €2,587 | -€417 | -13.9% |
| Furniture and vehicles | 24 | €298 | €0 | -€298 | -100.0% |
| Financial fixed assets | 28 | €6,000 | €6,000 | = | 0.0% |
| Current assets | 29/58 | €478,981 | €540,846 | +€61,865 | +12.9% |
| Amounts receivable after more than one year | 29 | €86,070 | €79,210 | -€6,860 | -8.0% |
| Other amounts receivable | 291 | €86,070 | €79,210 | -€6,860 | -8.0% |
| Amounts receivable within one year | 40/41 | €77,739 | €76,773 | -€966 | -1.2% |
| Trade receivables | 40 | €12,190 | €10,890 | -€1,300 | -10.7% |
| Other amounts receivable | 41 | €65,549 | €65,883 | +€334 | +0.5% |
| Current investments | 50/53 | €250,301 | €309,337 | +€59,036 | +23.6% |
| Cash at bank and in hand | 54/58 | €64,252 | €75,003 | +€10,751 | +16.7% |
| Deferred charges and accrued income | 490/1 | €620 | €523 | -€96 | -15.6% |
| Total equity and liabilities | 10/49 | €894,897 | €947,963 | +€53,065 | +5.9% |
| Equity | 10/15 | €859,629 | €899,968 | +€40,339 | +4.7% |
| Contributions | 10/11 | €600,000 | €600,000 | = | 0.0% |
| Capital | 10 | €600,000 | €600,000 | = | 0.0% |
| Issued capital | 100 | €600,000 | €600,000 | = | 0.0% |
| Reserves | 13 | €259,629 | €299,968 | +€40,339 | +15.5% |
| Non-distributable reserves | 130/1 | €17,093 | €20,826 | +€3,733 | +21.8% |
| Legal reserve | 130 | €17,093 | €20,826 | +€3,733 | +21.8% |
| Distributable reserves | 133 | €242,535 | €279,142 | +€36,607 | +15.1% |
| Amounts payable | 17/49 | €35,269 | €47,995 | +€12,726 | +36.1% |
| Amounts payable within one year | 42/48 | €34,856 | €47,995 | +€13,138 | +37.7% |
| Trade debts | 44 | €608 | €210 | -€397 | -65.4% |
| Suppliers | 440/4 | €608 | €210 | -€397 | -65.4% |
| Taxes, remuneration and social security | 45 | €26,351 | €15,182 | -€11,169 | -42.4% |
| Taxes | 450/3 | €26,351 | €15,182 | -€11,169 | -42.4% |
| Other amounts payable | 47/48 | €7,898 | €32,602 | +€24,705 | +312.8% |
| Accrued charges and deferred income | 492/3 | €412 | - | -€412 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,014 | €8,800 | -€214 | -2.4% |
| Other operating charges | 640/8 | €16,287 | €14,210 | -€2,077 | -12.8% |
| Gross operating margin | 9900 | €104,049 | €121,147 | +€17,098 | +16.4% |
| Operating profit (loss) | 9901 | €78,748 | €98,138 | +€19,390 | +24.6% |
| Financial income | 75/76B | €4,483 | €13,780 | +€9,297 | +207.4% |
| Recurring financial income | 75 | €4,483 | €13,780 | +€9,297 | +207.4% |
| Financial charges | 65/66B | €1,366 | €1,128 | -€238 | -17.4% |
| Recurring financial charges | 65 | €1,366 | €1,128 | -€238 | -17.4% |
| Profit (loss) for the period before taxes | 9903 | €81,865 | €110,790 | +€28,925 | +35.3% |
| Income taxes | 67/77 | €28,434 | €36,132 | +€7,698 | +27.1% |
| Profit (loss) for the period | 9904 | €53,431 | €74,658 | +€21,227 | +39.7% |
| Profit (loss) for the period to be appropriated | 9905 | €53,431 | €74,658 | +€21,227 | +39.7% |
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 10 October 2026 via checked.be.