BOMAGRI: 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.
BOMAGRI
Largest movements
- Tangible fixed assets -€22,914
down €22,914 (-19.6%), from €116,754 to €93,840
- Receivables within one year -€12,288
down €12,288 (-39.5%), from €31,141 to €18,853
- Profit (loss) carried forward -€20,494
down €20,494, from €3,368 to -€17,126
- Debts after one year -€17,397
down €17,397 (-25.0%), from €69,589 to €52,192
- Trade debts -€4,501
down €4,501 (-57.4%), from €7,847 to €3,346
- Current portion of long-term debt +€4,317
up €4,317 (+22.7%), from €19,031 to €23,348
- Gross operating margin -€27,255
down €27,255 (-80.0%), from €34,088 to €6,833
- Taxes -€1,519
no longer reported in 2025 (was €1,519)
- Financial charges -€760
down €760 (-16.9%), from €4,486 to €3,726
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.
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €151,233 | €115,134 | -€36,099 | -23.9% |
| Fixed assets | 21/28 | €116,754 | €93,840 | -€22,914 | -19.6% |
| Tangible fixed assets | 22/27 | €116,754 | €93,840 | -€22,914 | -19.6% |
| Plant, machinery and equipment | 23 | €116,754 | €93,840 | -€22,914 | -19.6% |
| Current assets | 29/58 | €34,479 | €21,294 | -€13,184 | -38.2% |
| Stocks and contracts in progress | 3 | €2,390 | €2,390 | = | 0.0% |
| Stocks | 30/36 | €2,390 | €2,390 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €31,141 | €18,853 | -€12,288 | -39.5% |
| Trade receivables | 40 | €31,141 | €18,853 | -€12,288 | -39.5% |
| Deferred charges and accrued income | 490/1 | €947 | €51 | -€896 | -94.6% |
| Total equity and liabilities | 10/49 | €151,233 | €115,134 | -€36,099 | -23.9% |
| Equity | 10/15 | €23,828 | €3,334 | -€20,494 | -86.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,368 | -€17,126 | -€20,494 | |
| Amounts payable | 17/49 | €127,405 | €111,800 | -€15,604 | -12.2% |
| Amounts payable after more than one year | 17 | €69,589 | €52,192 | -€17,397 | -25.0% |
| Financial debts | 170/4 | €69,589 | €52,192 | -€17,397 | -25.0% |
| Amounts payable within one year | 42/48 | €57,816 | €59,608 | +€1,793 | +3.1% |
| Current portion of amounts payable after more than one year | 42 | €19,031 | €23,348 | +€4,317 | +22.7% |
| Trade debts | 44 | €7,847 | €3,346 | -€4,501 | -57.4% |
| Suppliers | 440/4 | €7,847 | €3,346 | -€4,501 | -57.4% |
| Taxes, remuneration and social security | 45 | €1,801 | €2,429 | +€628 | +34.9% |
| Taxes | 450/3 | €1,801 | €2,429 | +€628 | +34.9% |
| Other amounts payable | 47/48 | €29,137 | €30,486 | +€1,349 | +4.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,914 | €22,914 | = | 0.0% |
| Other operating charges | 640/8 | €737 | €687 | -€50 | -6.8% |
| Gross operating margin | 9900 | €34,088 | €6,833 | -€27,255 | -80.0% |
| Operating profit (loss) | 9901 | €10,436 | -€16,769 | -€27,205 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €4,486 | €3,726 | -€760 | -16.9% |
| Recurring financial charges | 65 | €4,486 | €3,726 | -€760 | -16.9% |
| Profit (loss) for the period before taxes | 9903 | €5,951 | -€20,494 | -€26,445 | |
| Income taxes | 67/77 | €1,519 | - | -€1,519 | |
| Profit (loss) for the period | 9904 | €4,432 | -€20,494 | -€24,926 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,432 | -€20,494 | -€24,926 |
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 15 October 2026 via checked.be.