BoMan: 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.
BoMan
Largest movements
- Cash -€28,679
down €28,679 (-37.5%), from €76,483 to €47,804
mainly Receivables within one year (-€21,892) and Other debts (-€18,648)
- Receivables within one year +€21,892
up €21,892 (+127%), from €17,269 to €39,161
of which Trade receivables: +€21,175
- Deferred charges and accrued income -€8,361
down €8,361 (-50.2%), from €16,666 to €8,305
- Tangible fixed assets -€7,948
down €7,948 (-7.2%), from €111,055 to €103,108
of which Other tangible fixed assets: -€7,226
- Reserves +€20,385
up €20,385 (+25.6%), from €79,491 to €99,875
- Other debts -€18,648
down €18,648 (-80.1%), from €23,283 to €4,635
- Debts after one year -€11,145
down €11,145 (-17.4%), from €63,984 to €52,839
- Trade debts -€8,680
down €8,680 (-72.9%), from €11,899 to €3,219
- Tax, wage and social debts -€5,289
down €5,289 (-26.8%), from €19,758 to €14,468
of which Taxes: -€5,347
- Gross operating margin -€3,904
down €3,904 (-7.9%), from €49,404 to €45,500
- Financial charges -€660
down €660 (-10.9%), from €6,043 to €5,383
- Taxes -€600
down €600 (-5.8%), from €10,332 to €9,732
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
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 | €222,073 | €198,977 | -€23,096 | -10.4% |
| Fixed assets | 21/28 | €111,655 | €103,708 | -€7,948 | -7.1% |
| Tangible fixed assets | 22/27 | €111,055 | €103,108 | -€7,948 | -7.2% |
| Land and buildings | 22 | €376 | €376 | = | 0.0% |
| Plant, machinery and equipment | 23 | €929 | €836 | -€93 | -10.0% |
| Furniture and vehicles | 24 | €2,840 | €2,212 | -€628 | -22.1% |
| Other tangible fixed assets | 26 | €106,910 | €99,684 | -€7,226 | -6.8% |
| Financial fixed assets | 28 | €600 | €600 | = | 0.0% |
| Current assets | 29/58 | €110,418 | €95,270 | -€15,149 | -13.7% |
| Amounts receivable within one year | 40/41 | €17,269 | €39,161 | +€21,892 | +127% |
| Trade receivables | 40 | €17,269 | €38,444 | +€21,175 | +123% |
| Other amounts receivable | 41 | - | €717 | +€717 | |
| Cash at bank and in hand | 54/58 | €76,483 | €47,804 | -€28,679 | -37.5% |
| Deferred charges and accrued income | 490/1 | €16,666 | €8,305 | -€8,361 | -50.2% |
| Total equity and liabilities | 10/49 | €222,073 | €198,977 | -€23,096 | -10.4% |
| Equity | 10/15 | €91,891 | €112,275 | +€20,385 | +22.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €79,491 | €99,875 | +€20,385 | +25.6% |
| Distributable reserves | 133 | €79,491 | €99,875 | +€20,385 | +25.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €130,183 | €86,702 | -€43,481 | -33.4% |
| Amounts payable after more than one year | 17 | €63,984 | €52,839 | -€11,145 | -17.4% |
| Financial debts | 170/4 | €63,984 | €52,839 | -€11,145 | -17.4% |
| Amounts payable within one year | 42/48 | €65,876 | €33,467 | -€32,409 | -49.2% |
| Current portion of amounts payable after more than one year | 42 | €10,937 | €11,145 | +€208 | +1.9% |
| Trade debts | 44 | €11,899 | €3,219 | -€8,680 | -72.9% |
| Suppliers | 440/4 | €11,899 | €3,219 | -€8,680 | -72.9% |
| Taxes, remuneration and social security | 45 | €19,758 | €14,468 | -€5,289 | -26.8% |
| Taxes | 450/3 | €12,324 | €6,978 | -€5,347 | -43.4% |
| Remuneration and social security | 454/9 | €7,433 | €7,491 | +€57 | +0.8% |
| Other amounts payable | 47/48 | €23,283 | €4,635 | -€18,648 | -80.1% |
| Accrued charges and deferred income | 492/3 | €323 | €396 | +€73 | +22.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,954 | €9,222 | +€268 | +3.0% |
| Other operating charges | 640/8 | €911 | €1,154 | +€243 | +26.6% |
| Gross operating margin | 9900 | €49,404 | €45,500 | -€3,904 | -7.9% |
| Operating profit (loss) | 9901 | €39,539 | €35,124 | -€4,415 | -11.2% |
| Financial income | 75/76B | €128 | €376 | +€248 | +193% |
| Recurring financial income | 75 | €128 | €376 | +€248 | +193% |
| Financial charges | 65/66B | €6,043 | €5,383 | -€660 | -10.9% |
| Recurring financial charges | 65 | €6,043 | €5,383 | -€660 | -10.9% |
| Profit (loss) for the period before taxes | 9903 | €33,624 | €30,117 | -€3,508 | -10.4% |
| Income taxes | 67/77 | €10,332 | €9,732 | -€600 | -5.8% |
| Profit (loss) for the period | 9904 | €23,292 | €20,385 | -€2,907 | -12.5% |
| Profit (loss) for the period to be appropriated | 9905 | €23,292 | €20,385 | -€2,907 | -12.5% |
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 20 October 2026 via checked.be.