Bomaso: 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.
Bomaso
Largest movements
- Cash +€664,726
up €664,726 (+127.0%), from €523,370 to €1.2m
mainly Net result for the year (+€826,725) and Depreciation (+€369,430)
- Tangible fixed assets -€344,193
down €344,193 (-7.5%), from €4.6m to €4.3m
of which Land and buildings: -€656,249
- Receivables within one year +€111,422
up €111,422 (+31.2%), from €357,350 to €468,772
of which Trade receivables: +€308,108
- Reserves +€595,237
up €595,237 (+42.7%), from €1.4m to €2.0m
of which Tax-exempt reserves: +€511,142
- Debts after one year -€314,962
down €314,962 (-10.2%), from €3.1m to €2.8m
of which Financial debts: -€314,962
- Provisions +€100,214
new in 2025: €100,214
- Current portion of long-term debt +€80,496
up €80,496 (+20.0%), from €401,497 to €481,994
- Gross operating margin +€575,297
up €575,297 (+51.1%), from €1.1m to €1.7m
- Taxes +€62,579
up €62,579 (+40.6%), from €154,139 to €216,718
- Financial charges -€29,747
down €29,747 (-30.7%), from €96,746 to €67,000
- Depreciation -€23,741
down €23,741 (-6.0%), from €393,171 to €369,430
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 | €5,516,021 | €5,962,275 | +€446,254 | +8.1% |
| Fixed assets | 21/28 | €4,620,555 | €4,276,362 | -€344,193 | -7.4% |
| Intangible fixed assets | 21 | - | €0 | = | |
| Tangible fixed assets | 22/27 | €4,619,924 | €4,275,731 | -€344,193 | -7.5% |
| Land and buildings | 22 | €4,440,108 | €3,783,859 | -€656,249 | -14.8% |
| Plant, machinery and equipment | 23 | €21,145 | €19,259 | -€1,886 | -8.9% |
| Furniture and vehicles | 24 | €158,671 | €114,801 | -€43,869 | -27.6% |
| Assets under construction and advance payments | 27 | - | €357,812 | +€357,812 | |
| Financial fixed assets | 28 | €631 | €631 | = | 0.0% |
| Current assets | 29/58 | €895,466 | €1,685,913 | +€790,447 | +88.3% |
| Stocks and contracts in progress | 3 | €3,000 | €3,000 | = | 0.0% |
| Stocks | 30/36 | €3,000 | €3,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €357,350 | €468,772 | +€111,422 | +31.2% |
| Trade receivables | 40 | €136,865 | €444,973 | +€308,108 | +225.1% |
| Other amounts receivable | 41 | €220,485 | €23,799 | -€196,686 | -89.2% |
| Cash at bank and in hand | 54/58 | €523,370 | €1,188,096 | +€664,726 | +127.0% |
| Deferred charges and accrued income | 490/1 | €11,746 | €26,045 | +€14,300 | +121.7% |
| Total equity and liabilities | 10/49 | €5,516,021 | €5,962,275 | +€446,254 | +8.1% |
| Equity | 10/15 | €1,899,019 | €2,494,256 | +€595,237 | +31.3% |
| Contributions | 10/11 | €504,600 | €504,600 | = | 0.0% |
| Reserves | 13 | €1,394,419 | €1,989,656 | +€595,237 | +42.7% |
| Non-distributable reserves | 130/1 | €6,170 | €6,170 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,170 | €6,170 | = | 0.0% |
| Tax-exempt reserves | 132 | €37,500 | €548,642 | +€511,142 | +1363.0% |
| Distributable reserves | 133 | €1,350,750 | €1,434,844 | +€84,095 | +6.2% |
| Provisions and deferred taxes | 16 | - | €100,214 | +€100,214 | |
| Deferred taxes | 168 | - | €100,214 | +€100,214 | |
| Amounts payable | 17/49 | €3,617,002 | €3,367,804 | -€249,197 | -6.9% |
| Amounts payable after more than one year | 17 | €3,092,521 | €2,777,559 | -€314,962 | -10.2% |
| Financial debts | 170/4 | €3,091,718 | €2,776,756 | -€314,962 | -10.2% |
| Other amounts payable | 178/9 | €803 | €803 | = | 0.0% |
| Amounts payable within one year | 42/48 | €523,781 | €589,296 | +€65,514 | +12.5% |
| Current portion of amounts payable after more than one year | 42 | €401,497 | €481,994 | +€80,496 | +20.0% |
| Trade debts | 44 | €23,943 | €34,561 | +€10,618 | +44.3% |
| Suppliers | 440/4 | €23,943 | €34,561 | +€10,618 | +44.3% |
| Taxes, remuneration and social security | 45 | €76,214 | €54,117 | -€22,096 | -29.0% |
| Taxes | 450/3 | €50,280 | €35,007 | -€15,273 | -30.4% |
| Remuneration and social security | 454/9 | €25,934 | €19,110 | -€6,824 | -26.3% |
| Other amounts payable | 47/48 | €22,127 | €18,624 | -€3,504 | -15.8% |
| Accrued charges and deferred income | 492/3 | €700 | €950 | +€250 | +35.7% |
| Non-recurring operating income | 76A | €13,972 | €400,856 | +€386,885 | +2769.1% |
| Remuneration, social security and pensions | 62 | €144,501 | €137,017 | -€7,484 | -5.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €393,171 | €369,430 | -€23,741 | -6.0% |
| Other operating charges | 640/8 | €16,716 | €5,712 | -€11,004 | -65.8% |
| Gross operating margin | 9900 | €1,126,065 | €1,701,362 | +€575,297 | +51.1% |
| Operating profit (loss) | 9901 | €571,677 | €1,189,202 | +€617,526 | +108.0% |
| Financial income | 75/76B | €5,556 | €21,454 | +€15,898 | +286.2% |
| Recurring financial income | 75 | €5,556 | €20,566 | +€15,010 | +270.2% |
| Non-recurring financial income | 76B | - | €888 | +€888 | |
| Financial charges | 65/66B | €96,746 | €67,000 | -€29,747 | -30.7% |
| Recurring financial charges | 65 | €96,746 | €67,000 | -€29,747 | -30.7% |
| Profit (loss) for the period before taxes | 9903 | €480,486 | €1,143,657 | +€663,171 | +138.0% |
| Transfer to deferred taxes | 680 | - | €100,214 | +€100,214 | |
| Income taxes | 67/77 | €154,139 | €216,718 | +€62,579 | +40.6% |
| Profit (loss) for the period | 9904 | €326,347 | €826,725 | +€500,377 | +153.3% |
| Transfer to tax-exempt reserves | 689 | - | €511,142 | +€511,142 | |
| Profit (loss) for the period to be appropriated | 9905 | €326,347 | €315,582 | -€10,765 | -3.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.