BOMAMO: 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.
BOMAMO
Largest movements
- Receivables within one year -€952,142
down €952,142 (-24.3%), from €3.9m to €3.0m
of which Other amounts receivable: -€1.0m
- Cash +€153,100
up €153,100 (+227.5%), from €67,311 to €220,411
mainly Receivables within one year (+€952,142) and Depreciation (+€743,510)
- Debts after one year -€1.3m
down €1.3m (-29.1%), from €4.5m to €3.2m
of which Other amounts payable: -€850,000
- Reserves +€588,295
up €588,295 (+42.6%), from €1.4m to €2.0m
of which Distributable reserves: +€596,062
- Other debts -€404,853
down €404,853 (-29.6%), from €1.4m to €963,021
- Trade debts +€384,404
up €384,404 (+162.9%), from €235,912 to €620,316
- Other operating charges -€70,606
down €70,606 (-26.2%), from €269,649 to €199,043
- Financial charges -€38,209
down €38,209 (-20.3%), from €187,855 to €149,646
- Gross operating margin +€29,650
up €29,650 (+1.6%), from €1.8m to €1.9m
- Taxes +€23,265
up €23,265 (+10.2%), from €227,664 to €250,929
- Depreciation +€22,216
up €22,216 (+3.1%), from €721,294 to €743,510
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 | €10,896,180 | €10,190,126 | -€706,054 | -6.5% |
| Fixed assets | 21/28 | €6,906,784 | €6,998,691 | +€91,907 | +1.3% |
| Tangible fixed assets | 22/27 | €6,906,784 | €6,998,691 | +€91,907 | +1.3% |
| Land and buildings | 22 | €4,292,170 | €4,894,081 | +€601,911 | +14.0% |
| Plant, machinery and equipment | 23 | €87,843 | €65,186 | -€22,657 | -25.8% |
| Furniture and vehicles | 24 | €50,931 | €32,999 | -€17,932 | -35.2% |
| Leasing and similar rights | 25 | €2,475,840 | €2,006,425 | -€469,416 | -19.0% |
| Current assets | 29/58 | €3,989,395 | €3,191,435 | -€797,960 | -20.0% |
| Amounts receivable within one year | 40/41 | €3,922,084 | €2,969,942 | -€952,142 | -24.3% |
| Trade receivables | 40 | €434,621 | €490,184 | +€55,563 | +12.8% |
| Other amounts receivable | 41 | €3,487,463 | €2,479,758 | -€1.0m | -28.9% |
| Cash at bank and in hand | 54/58 | €67,311 | €220,411 | +€153,100 | +227.5% |
| Deferred charges and accrued income | 490/1 | - | €1,082 | +€1,082 | |
| Total equity and liabilities | 10/49 | €10,896,180 | €10,190,126 | -€706,054 | -6.5% |
| Equity | 10/15 | €4,113,019 | €4,701,314 | +€588,295 | +14.3% |
| Contributions | 10/11 | €1,482,900 | €1,482,900 | = | 0.0% |
| Capital | 10 | €1,482,900 | €1,482,900 | = | 0.0% |
| Issued capital | 100 | €1,482,900 | €1,482,900 | = | 0.0% |
| Reserves | 13 | €1,380,119 | €1,968,414 | +€588,295 | +42.6% |
| Non-distributable reserves | 130/1 | €157,347 | €157,347 | = | 0.0% |
| Legal reserve | 130 | €148,290 | €148,290 | = | 0.0% |
| Other | 1319 | €9,057 | €9,057 | = | 0.0% |
| Tax-exempt reserves | 132 | €158,287 | €150,520 | -€7,767 | -4.9% |
| Distributable reserves | 133 | €1,064,485 | €1,660,547 | +€596,062 | +56.0% |
| Profit (loss) carried forward | 14 | €1,250,000 | €1,250,000 | = | 0.0% |
| Provisions and deferred taxes | 16 | €35,123 | €32,534 | -€2,589 | -7.4% |
| Deferred taxes | 168 | €35,123 | €32,534 | -€2,589 | -7.4% |
| Amounts payable | 17/49 | €6,748,038 | €5,456,277 | -€1.3m | -19.1% |
| Amounts payable after more than one year | 17 | €4,461,456 | €3,161,921 | -€1.3m | -29.1% |
| Financial debts | 170/4 | €3,261,456 | €2,811,921 | -€449,535 | -13.8% |
| Other amounts payable | 178/9 | €1,200,000 | €350,000 | -€850,000 | -70.8% |
| Amounts payable within one year | 42/48 | €2,096,991 | €2,099,165 | +€2,174 | +0.1% |
| Current portion of amounts payable after more than one year | 42 | €450,854 | €449,535 | -€1,319 | -0.3% |
| Trade debts | 44 | €235,912 | €620,316 | +€384,404 | +162.9% |
| Suppliers | 440/4 | €235,912 | €620,316 | +€384,404 | +162.9% |
| Taxes, remuneration and social security | 45 | €42,351 | €66,293 | +€23,942 | +56.5% |
| Taxes | 450/3 | €42,351 | €66,293 | +€23,942 | +56.5% |
| Other amounts payable | 47/48 | €1,367,874 | €963,021 | -€404,853 | -29.6% |
| Accrued charges and deferred income | 492/3 | €189,591 | €195,192 | +€5,601 | +3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €721,294 | €743,510 | +€22,216 | +3.1% |
| Other operating charges | 640/8 | €269,649 | €199,043 | -€70,606 | -26.2% |
| Gross operating margin | 9900 | €1,841,214 | €1,870,864 | +€29,650 | +1.6% |
| Operating profit (loss) | 9901 | €850,271 | €928,311 | +€78,040 | +9.2% |
| Financial income | 75/76B | €42,570 | €57,971 | +€15,401 | +36.2% |
| Recurring financial income | 75 | €42,570 | €57,971 | +€15,401 | +36.2% |
| Financial charges | 65/66B | €187,855 | €149,646 | -€38,209 | -20.3% |
| Recurring financial charges | 65 | €187,855 | €149,646 | -€38,209 | -20.3% |
| Profit (loss) for the period before taxes | 9903 | €704,986 | €836,635 | +€131,649 | +18.7% |
| Transfer from deferred taxes | 780 | €2,589 | €2,589 | = | 0.0% |
| Income taxes | 67/77 | €227,664 | €250,929 | +€23,265 | +10.2% |
| Profit (loss) for the period | 9904 | €479,911 | €588,295 | +€108,384 | +22.6% |
| Transfer from tax-exempt reserves | 789 | €7,767 | €7,767 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €487,678 | €596,062 | +€108,384 | +22.2% |
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 11 October 2026 via checked.be.