BOMANS LOUIS: 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 LOUIS
Largest movements
- Cash +€76,609
up €76,609 (+148%), from €51,924 to €128,534
mainly Receivables within one year (+€41,001) and Investment in fixed assets (net) (+€37,936)
- Tangible fixed assets -€46,794
down €46,794 (-34.9%), from €133,997 to €87,204
of which Furniture and vehicles: -€38,949
- Receivables within one year -€41,001
down €41,001 (-93.4%), from €43,921 to €2,920
of which Trade receivables: -€34,887
- Stocks and contracts -€4,528
no longer reported in 2025 (was €4,528)
- Trade debts -€38,180
down €38,180 (-99.2%), from €38,470 to €290
- Reserves +€11,107
up €11,107 (+5.9%), from €188,354 to €199,461
of which Distributable reserves: +€12,063
- Tax, wage and social debts +€9,614
up €9,614 (+956%), from €1,006 to €10,620
- Gross operating margin +€10,785
up €10,785 (+29.2%), from €36,932 to €47,716
- Taxes +€5,537
up €5,537 (+220%), from €2,516 to €8,053
- Depreciation -€4,633
down €4,633 (-34.3%), from €13,490 to €8,857
- Write-downs +€4,528
new in 2025: €4,528
- Financial income -€609
down €609 (-89.7%), from €679 to €70
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 | €246,758 | €229,236 | -€17,522 | -7.1% |
| Fixed assets | 21/28 | €133,997 | €87,204 | -€46,794 | -34.9% |
| Tangible fixed assets | 22/27 | €133,997 | €87,204 | -€46,794 | -34.9% |
| Land and buildings | 22 | €91,233 | €85,515 | -€5,717 | -6.3% |
| Plant, machinery and equipment | 23 | €2,220 | €93 | -€2,127 | -95.8% |
| Furniture and vehicles | 24 | €40,545 | €1,596 | -€38,949 | -96.1% |
| Current assets | 29/58 | €112,760 | €142,032 | +€29,272 | +26.0% |
| Stocks and contracts in progress | 3 | €4,528 | - | -€4,528 | |
| Stocks | 30/36 | €4,528 | - | -€4,528 | |
| Amounts receivable within one year | 40/41 | €43,921 | €2,920 | -€41,001 | -93.4% |
| Trade receivables | 40 | €37,807 | €2,920 | -€34,887 | -92.3% |
| Other amounts receivable | 41 | €6,114 | - | -€6,114 | |
| Cash at bank and in hand | 54/58 | €51,924 | €128,534 | +€76,609 | +148% |
| Deferred charges and accrued income | 490/1 | €12,387 | €10,579 | -€1,809 | -14.6% |
| Total equity and liabilities | 10/49 | €246,758 | €229,236 | -€17,522 | -7.1% |
| Equity | 10/15 | €206,946 | €218,053 | +€11,107 | +5.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €188,354 | €199,461 | +€11,107 | +5.9% |
| Tax-exempt reserves | 132 | €957 | - | -€957 | |
| Distributable reserves | 133 | €187,398 | €199,461 | +€12,063 | +6.4% |
| Amounts payable | 17/49 | €39,811 | €11,183 | -€28,629 | -71.9% |
| Amounts payable within one year | 42/48 | €39,811 | €11,183 | -€28,629 | -71.9% |
| Trade debts | 44 | €38,470 | €290 | -€38,180 | -99.2% |
| Suppliers | 440/4 | €38,470 | €290 | -€38,180 | -99.2% |
| Taxes, remuneration and social security | 45 | €1,006 | €10,620 | +€9,614 | +956% |
| Taxes | 450/3 | €1,006 | €10,620 | +€9,614 | +956% |
| Other amounts payable | 47/48 | €336 | €273 | -€63 | -18.6% |
| Non-recurring operating income | 76A | €2,028 | €11,632 | +€9,604 | +473% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,490 | €8,857 | -€4,633 | -34.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €4,528 | +€4,528 | |
| Other operating charges | 640/8 | €6,749 | €6,760 | +€10 | +0.2% |
| Non-recurring operating charges | 66A | €12,997 | €8,436 | -€4,561 | -35.1% |
| Gross operating margin | 9900 | €36,932 | €47,716 | +€10,785 | +29.2% |
| Operating profit (loss) | 9901 | €3,695 | €19,135 | +€15,440 | +418% |
| Financial income | 75/76B | €679 | €70 | -€609 | -89.7% |
| Recurring financial income | 75 | €679 | €70 | -€609 | -89.7% |
| Financial charges | 65/66B | €45 | €45 | = | 0.0% |
| Recurring financial charges | 65 | €45 | €45 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €4,330 | €19,160 | +€14,831 | +343% |
| Income taxes | 67/77 | €2,516 | €8,053 | +€5,537 | +220% |
| Profit (loss) for the period | 9904 | €1,813 | €11,107 | +€9,293 | +512% |
| Transfer from tax-exempt reserves | 789 | - | €957 | +€957 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,813 | €12,063 | +€10,250 | +565% |
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 27 October 2026 via checked.be.