BOMACO: 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.
BOMACO
Largest movements
- Stocks and contracts +€174,840
up €174,840 (+38.4%), from €455,693 to €630,533
- Receivables within one year +€124,573
up €124,573 (+90.7%), from €137,340 to €261,913
of which Trade receivables: +€150,420
- Cash -€116,291
down €116,291 (-47.7%), from €243,870 to €127,579
mainly Debts after one year (-€464,019) and Investment in fixed assets (net) (-€289,117)
- Tangible fixed assets +€107,247
up €107,247 (+7.2%), from €1.5m to €1.6m
of which Plant, machinery and equipment: +€60,899
- Current investments -€100,000
down €100,000 (-100.0%), from €100,000 to €0
- Debts after one year -€464,019
down €464,019 (-30.9%), from €1.5m to €1.0m
- Short-term financial debts +€400,000
new in 2025: €400,000
- Current portion of long-term debt +€118,178
new in 2025: €118,178
- Profit (loss) carried forward +€101,159
up €101,159 (+10.4%), from -€975,753 to -€874,594
- Trade debts +€28,432
up €28,432 (+72.4%), from €39,284 to €67,716
- Gross operating margin +€204,885
up €204,885 (+32.3%), from €635,083 to €839,969
- Staff costs +€78,863
up €78,863 (+19.0%), from €415,156 to €494,019
- Financial charges +€30,477
up €30,477 (+139.7%), from €21,809 to €52,286
- Depreciation +€26,926
up €26,926 (+17.5%), from €153,932 to €180,858
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 | €2,435,675 | €2,630,186 | +€194,510 | +8.0% |
| Fixed assets | 21/28 | €1,491,596 | €1,599,854 | +€108,259 | +7.3% |
| Intangible fixed assets | 21 | €11,490 | €12,501 | +€1,011 | +8.8% |
| Tangible fixed assets | 22/27 | €1,480,106 | €1,587,353 | +€107,247 | +7.2% |
| Land and buildings | 22 | €989,811 | €921,670 | -€68,141 | -6.9% |
| Plant, machinery and equipment | 23 | €349,466 | €410,364 | +€60,899 | +17.4% |
| Furniture and vehicles | 24 | €108,893 | €106,842 | -€2,051 | -1.9% |
| Leasing and similar rights | 25 | - | €55,676 | +€55,676 | |
| Assets under construction and advance payments | 27 | €31,937 | €92,801 | +€60,864 | +190.6% |
| Current assets | 29/58 | €944,080 | €1,030,331 | +€86,252 | +9.1% |
| Stocks and contracts in progress | 3 | €455,693 | €630,533 | +€174,840 | +38.4% |
| Stocks | 30/36 | €455,693 | €630,533 | +€174,840 | +38.4% |
| Amounts receivable within one year | 40/41 | €137,340 | €261,913 | +€124,573 | +90.7% |
| Trade receivables | 40 | €90,386 | €240,805 | +€150,420 | +166.4% |
| Other amounts receivable | 41 | €46,954 | €21,108 | -€25,846 | -55.0% |
| Current investments | 50/53 | €100,000 | €0 | -€100,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €243,870 | €127,579 | -€116,291 | -47.7% |
| Deferred charges and accrued income | 490/1 | €7,177 | €10,306 | +€3,129 | +43.6% |
| Total equity and liabilities | 10/49 | €2,435,675 | €2,630,186 | +€194,510 | +8.0% |
| Equity | 10/15 | €845,250 | €946,409 | +€101,159 | +12.0% |
| Contributions | 10/11 | €1,714,600 | €1,714,600 | = | 0.0% |
| Reserves | 13 | €106,403 | €106,403 | = | 0.0% |
| Distributable reserves | 133 | €106,403 | €106,403 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€975,753 | -€874,594 | +€101,159 | +10.4% |
| Amounts payable | 17/49 | €1,590,425 | €1,683,777 | +€93,352 | +5.9% |
| Amounts payable after more than one year | 17 | €1,499,981 | €1,035,962 | -€464,019 | -30.9% |
| Financial debts | 170/4 | €1,499,981 | €1,035,962 | -€464,019 | -30.9% |
| Amounts payable within one year | 42/48 | €90,444 | €647,598 | +€557,154 | +616.0% |
| Current portion of amounts payable after more than one year | 42 | - | €118,178 | +€118,178 | |
| Financial debts | 43 | - | €400,000 | +€400,000 | |
| Credit institutions | 430/8 | - | €400,000 | +€400,000 | |
| Trade debts | 44 | €39,284 | €67,716 | +€28,432 | +72.4% |
| Suppliers | 440/4 | €39,284 | €67,716 | +€28,432 | +72.4% |
| Taxes, remuneration and social security | 45 | €51,160 | €61,704 | +€10,544 | +20.6% |
| Taxes | 450/3 | €8,539 | €10,356 | +€1,817 | +21.3% |
| Remuneration and social security | 454/9 | €42,621 | €51,348 | +€8,727 | +20.5% |
| Accrued charges and deferred income | 492/3 | - | €217 | +€217 | |
| Non-recurring operating income | 76A | - | €20,865 | +€20,865 | |
| Remuneration, social security and pensions | 62 | €415,156 | €494,019 | +€78,863 | +19.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €153,932 | €180,858 | +€26,926 | +17.5% |
| Other operating charges | 640/8 | €10,473 | €13,091 | +€2,618 | +25.0% |
| Gross operating margin | 9900 | €635,083 | €839,969 | +€204,885 | +32.3% |
| Operating profit (loss) | 9901 | €55,523 | €152,001 | +€96,478 | +173.8% |
| Financial income | 75/76B | €5,912 | €1,801 | -€4,111 | -69.5% |
| Recurring financial income | 75 | €5,912 | €1,801 | -€4,111 | -69.5% |
| Financial charges | 65/66B | €21,809 | €52,286 | +€30,477 | +139.7% |
| Recurring financial charges | 65 | €21,809 | €52,286 | +€30,477 | +139.7% |
| Profit (loss) for the period before taxes | 9903 | €39,626 | €101,516 | +€61,890 | +156.2% |
| Income taxes | 67/77 | €366 | €357 | -€9 | -2.5% |
| Profit (loss) for the period | 9904 | €39,259 | €101,159 | +€61,899 | +157.7% |
| Profit (loss) for the period to be appropriated | 9905 | €39,259 | €101,159 | +€61,899 | +157.7% |
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 30 September 2026 via checked.be.