BOMANS ARCHITECTUUR: 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.
BOMANS ARCHITECTUUR
Largest movements
- Cash +€9,377
up €9,377 (+82.9%), from €11,310 to €20,686
mainly Net result for the year (+€58,455) and Depreciation (+€10,571)
- Receivables within one year +€2,763
new in 2025: €2,763
- Tangible fixed assets -€2,261
down €2,261 (-8.7%), from €25,857 to €23,596
of which Other tangible fixed assets: -€9,063
- Deferred charges and accrued income -€1,754
down €1,754 (-48.7%), from €3,599 to €1,845
- Financial fixed assets +€500
up €500 (+200%), from €250 to €750
- Profit (loss) carried forward +€58,455
up €58,455 (+30.1%), from -€193,930 to -€135,475
- Debts after one year -€27,447
down €27,447 (-92.1%), from €29,799 to €2,353
- Other debts -€18,969
down €18,969 (-54.1%), from €35,048 to €16,079
- Accrued charges and deferred income -€7,875
down €7,875 (-100%), from €7,875 to €0
- Trade debts +€2,083
up €2,083 (+71.7%), from €2,905 to €4,989
- Gross operating margin +€39,895
up €39,895 (+114%), from €34,919 to €74,814
- Financial charges -€1,367
down €1,367 (-35.5%), from €3,848 to €2,482
- Depreciation +€1,352
up €1,352 (+14.7%), from €9,219 to €10,571
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 | €41,015 | €49,640 | +€8,624 | +21.0% |
| Fixed assets | 21/28 | €26,107 | €24,346 | -€1,761 | -6.7% |
| Tangible fixed assets | 22/27 | €25,857 | €23,596 | -€2,261 | -8.7% |
| Plant, machinery and equipment | 23 | €2,286 | €9,088 | +€6,802 | +298% |
| Other tangible fixed assets | 26 | €23,571 | €14,507 | -€9,063 | -38.5% |
| Financial fixed assets | 28 | €250 | €750 | +€500 | +200% |
| Current assets | 29/58 | €14,908 | €25,294 | +€10,386 | +69.7% |
| Amounts receivable within one year | 40/41 | - | €2,763 | +€2,763 | |
| Trade receivables | 40 | - | €2,763 | +€2,763 | |
| Cash at bank and in hand | 54/58 | €11,310 | €20,686 | +€9,377 | +82.9% |
| Deferred charges and accrued income | 490/1 | €3,599 | €1,845 | -€1,754 | -48.7% |
| Total equity and liabilities | 10/49 | €41,015 | €49,640 | +€8,624 | +21.0% |
| Equity | 10/15 | -€60,727 | -€2,272 | +€58,455 | +96.3% |
| Contributions | 10/11 | €15,650 | €15,650 | = | 0.0% |
| Reserves | 13 | €117,553 | €117,553 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,800 | €2,800 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,800 | €2,800 | = | 0.0% |
| Tax-exempt reserves | 132 | €54,855 | €54,855 | = | 0.0% |
| Distributable reserves | 133 | €59,898 | €59,898 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€193,930 | -€135,475 | +€58,455 | +30.1% |
| Amounts payable | 17/49 | €101,742 | €51,912 | -€49,830 | -49.0% |
| Amounts payable after more than one year | 17 | €29,799 | €2,353 | -€27,447 | -92.1% |
| Financial debts | 170/4 | €29,799 | €2,353 | -€27,447 | -92.1% |
| Amounts payable within one year | 42/48 | €64,068 | €49,559 | -€14,509 | -22.6% |
| Current portion of amounts payable after more than one year | 42 | €26,040 | €27,447 | +€1,407 | +5.4% |
| Trade debts | 44 | €2,905 | €4,989 | +€2,083 | +71.7% |
| Suppliers | 440/4 | €2,905 | €4,989 | +€2,083 | +71.7% |
| Taxes, remuneration and social security | 45 | €74 | €1,044 | +€970 | +1,305% |
| Taxes | 450/3 | €74 | €1,044 | +€970 | +1,305% |
| Other amounts payable | 47/48 | €35,048 | €16,079 | -€18,969 | -54.1% |
| Accrued charges and deferred income | 492/3 | €7,875 | €0 | -€7,875 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,219 | €10,571 | +€1,352 | +14.7% |
| Other operating charges | 640/8 | €3,207 | €3,306 | +€99 | +3.1% |
| Gross operating margin | 9900 | €34,919 | €74,814 | +€39,895 | +114% |
| Operating profit (loss) | 9901 | €22,493 | €60,936 | +€38,443 | +171% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €3,848 | €2,482 | -€1,367 | -35.5% |
| Recurring financial charges | 65 | €3,848 | €2,482 | -€1,367 | -35.5% |
| Profit (loss) for the period before taxes | 9903 | €18,645 | €58,455 | +€39,810 | +214% |
| Profit (loss) for the period | 9904 | €18,645 | €58,455 | +€39,810 | +214% |
| Profit (loss) for the period to be appropriated | 9905 | €18,645 | €58,455 | +€39,810 | +214% |
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 25 October 2026 via checked.be.