BOMARDI: what changed
Two fiscal 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.
BOMARDI
Largest movements
- Receivables within one year -€1.3m
down €1.3m (-23.7%), from €5.4m to €4.1m
of which Other amounts receivable: -€1.2m
- Current investments -€760,000
down €760,000 (-54.9%), from €1.4m to €625,000
- Reserves -€2.5m
down €2.5m (-18.7%), from €13.3m to €10.8m
of which Distributable reserves: -€2.5m
- Other debts +€424,275
up €424,275 (+5.3%), from €8.1m to €8.5m
- Accrued charges and deferred income -€245,959
down €245,959 (-37.4%), from €656,882 to €410,923
- Financial income -€1.9m
down €1.9m (-92.2%), from €2.1m to €160,357
- Taxes -€197,030
down €197,030 (-96.7%), from €203,826 to €6,796
- Financial charges -€67,938
down €67,938 (-10.4%), from €655,310 to €587,372
- Gross operating margin -€67,847
down €67,847 (-10.5%), from €643,476 to €575,629
- Depreciation +€20,311
up €20,311 (+1080.6%), from €1,879 to €22,190
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 | €22,205,427 | €20,063,003 | -€2.1m | -9.6% |
| Fixed assets | 21/28 | €14,861,780 | €14,839,590 | -€22,190 | -0.1% |
| Tangible fixed assets | 22/27 | €109,071 | €86,881 | -€22,190 | -20.3% |
| Furniture and vehicles | 24 | €109,071 | €86,881 | -€22,190 | -20.3% |
| Financial fixed assets | 28 | €14,752,709 | €14,752,709 | = | 0.0% |
| Current assets | 29/58 | €7,343,647 | €5,223,413 | -€2.1m | -28.9% |
| Amounts receivable after more than one year | 29 | €313,000 | €240,000 | -€73,000 | -23.3% |
| Other amounts receivable | 291 | €313,000 | €240,000 | -€73,000 | -23.3% |
| Amounts receivable within one year | 40/41 | €5,401,789 | €4,119,844 | -€1.3m | -23.7% |
| Trade receivables | 40 | €173,085 | €113,212 | -€59,873 | -34.6% |
| Other amounts receivable | 41 | €5,228,705 | €4,006,632 | -€1.2m | -23.4% |
| Current investments | 50/53 | €1,385,000 | €625,000 | -€760,000 | -54.9% |
| Cash at bank and in hand | 54/58 | €59,524 | €85,761 | +€26,237 | +44.1% |
| Deferred charges and accrued income | 490/1 | €184,334 | €152,808 | -€31,526 | -17.1% |
| Total equity and liabilities | 10/49 | €22,205,427 | €20,063,003 | -€2.1m | -9.6% |
| Equity | 10/15 | €13,301,879 | €10,814,720 | -€2.5m | -18.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €13,283,279 | €10,796,120 | -€2.5m | -18.7% |
| Non-distributable reserves | 130/1 | €1,860 | €0 | -€1,860 | -100.0% |
| Reserves not available under the articles | 1311 | €1,860 | €0 | -€1,860 | -100.0% |
| Distributable reserves | 133 | €13,281,419 | €10,796,120 | -€2.5m | -18.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €8,903,549 | €9,248,283 | +€344,734 | +3.9% |
| Amounts payable within one year | 42/48 | €8,246,667 | €8,837,360 | +€590,693 | +7.2% |
| Trade debts | 44 | €5,657 | €17,524 | +€11,867 | +209.8% |
| Suppliers | 440/4 | €5,657 | €17,524 | +€11,867 | +209.8% |
| Taxes, remuneration and social security | 45 | €170,490 | €325,041 | +€154,551 | +90.7% |
| Taxes | 450/3 | €146,243 | €311,299 | +€165,056 | +112.9% |
| Remuneration and social security | 454/9 | €24,247 | €13,742 | -€10,505 | -43.3% |
| Other amounts payable | 47/48 | €8,070,519 | €8,494,795 | +€424,275 | +5.3% |
| Accrued charges and deferred income | 492/3 | €656,882 | €410,923 | -€245,959 | -37.4% |
| Remuneration, social security and pensions | 62 | €107,675 | €104,950 | -€2,725 | -2.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,879 | €22,190 | +€20,311 | +1080.6% |
| Other operating charges | 640/8 | €1,215 | €1,837 | +€622 | +51.2% |
| Gross operating margin | 9900 | €643,476 | €575,629 | -€67,847 | -10.5% |
| Operating profit (loss) | 9901 | €532,707 | €446,653 | -€86,054 | -16.2% |
| Financial income | 75/76B | €2,050,025 | €160,357 | -€1.9m | -92.2% |
| Recurring financial income | 75 | €2,050,025 | €160,357 | -€1.9m | -92.2% |
| Financial charges | 65/66B | €655,310 | €587,372 | -€67,938 | -10.4% |
| Recurring financial charges | 65 | €655,310 | €587,372 | -€67,938 | -10.4% |
| Profit (loss) for the period before taxes | 9903 | €1,927,421 | €19,638 | -€1.9m | -99.0% |
| Income taxes | 67/77 | €203,826 | €6,796 | -€197,030 | -96.7% |
| Profit (loss) for the period | 9904 | €1,723,595 | €12,842 | -€1.7m | -99.3% |
| Profit (loss) for the period to be appropriated | 9905 | €1,723,595 | €12,842 | -€1.7m | -99.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.