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
- Tangible fixed assets +€64,427
up €64,427 (+197.7%), from €32,581 to €97,008
of which Plant, machinery and equipment: +€66,175
- Cash +€50,555
up €50,555 (+23.1%), from €218,550 to €269,105
mainly Trade debts (+€95,566) and Depreciation (+€28,792)
- Intangible fixed assets +€6,857
new in 2024: €6,857
- Trade debts +€95,566
up €95,566 (+252.2%), from €37,896 to €133,462
- Tax, wage and social debts +€11,042
up €11,042 (+150.4%), from €7,343 to €18,385
of which Remuneration and social security: +€16,157
- Other debts +€7,370
up €7,370 (+6.3%), from €116,868 to €124,238
- Profit (loss) carried forward +€5,426
up €5,426 (+5.4%), from €100,219 to €105,645
- Staff costs -€103,370
down €103,370 (-39.8%), from €259,947 to €156,577
- Gross operating margin -€97,219
down €97,219 (-33.4%), from €290,778 to €193,559
- Depreciation +€21,325
up €21,325 (+285.6%), from €7,467 to €28,792
- Financial income +€10,000
new in 2024: €10,000
- Other operating charges +€6,041
up €6,041 (+446.0%), from €1,354 to €7,395
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €280,927 | €400,330 | +€119,403 | +42.5% |
| Fixed assets | 21/28 | €35,581 | €106,865 | +€71,284 | +200.3% |
| Intangible fixed assets | 21 | - | €6,857 | +€6,857 | |
| Tangible fixed assets | 22/27 | €32,581 | €97,008 | +€64,427 | +197.7% |
| Land and buildings | 22 | €8,865 | €6,615 | -€2,250 | -25.4% |
| Plant, machinery and equipment | 23 | €23,207 | €89,382 | +€66,175 | +285.2% |
| Furniture and vehicles | 24 | €509 | €1,011 | +€502 | +98.4% |
| Financial fixed assets | 28 | €3,000 | €3,000 | = | 0.0% |
| Current assets | 29/58 | €245,346 | €293,465 | +€48,119 | +19.6% |
| Stocks and contracts in progress | 3 | €26,796 | €24,360 | -€2,436 | -9.1% |
| Stocks | 30/36 | €26,796 | €24,360 | -€2,436 | -9.1% |
| Cash at bank and in hand | 54/58 | €218,550 | €269,105 | +€50,555 | +23.1% |
| Total equity and liabilities | 10/49 | €280,927 | €400,330 | +€119,403 | +42.5% |
| Equity | 10/15 | €118,819 | €124,245 | +€5,426 | +4.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €100,219 | €105,645 | +€5,426 | +5.4% |
| Amounts payable | 17/49 | €162,108 | €276,085 | +€113,977 | +70.3% |
| Amounts payable within one year | 42/48 | €162,108 | €276,085 | +€113,977 | +70.3% |
| Trade debts | 44 | €37,896 | €133,462 | +€95,566 | +252.2% |
| Suppliers | 440/4 | €37,896 | €133,462 | +€95,566 | +252.2% |
| Taxes, remuneration and social security | 45 | €7,343 | €18,385 | +€11,042 | +150.4% |
| Taxes | 450/3 | €7,343 | €2,228 | -€5,115 | -69.7% |
| Remuneration and social security | 454/9 | - | €16,157 | +€16,157 | |
| Other amounts payable | 47/48 | €116,868 | €124,238 | +€7,370 | +6.3% |
| Remuneration, social security and pensions | 62 | €259,947 | €156,577 | -€103,370 | -39.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,467 | €28,792 | +€21,325 | +285.6% |
| Other operating charges | 640/8 | €1,354 | €7,395 | +€6,041 | +446.0% |
| Gross operating margin | 9900 | €290,778 | €193,559 | -€97,219 | -33.4% |
| Operating profit (loss) | 9901 | €22,010 | €795 | -€21,215 | -96.4% |
| Financial income | 75/76B | - | €10,000 | +€10,000 | |
| Recurring financial income | 75 | - | €10,000 | +€10,000 | |
| Financial charges | 65/66B | - | €5,369 | +€5,369 | |
| Recurring financial charges | 65 | - | €5,369 | +€5,369 | |
| Profit (loss) for the period before taxes | 9903 | €22,010 | €5,426 | -€16,584 | -75.3% |
| Income taxes | 67/77 | €486 | - | -€486 | |
| Profit (loss) for the period | 9904 | €21,524 | €5,426 | -€16,098 | -74.8% |
| Profit (loss) for the period to be appropriated | 9905 | €21,524 | €5,426 | -€16,098 | -74.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.