BOMAT: 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.
BOMAT
Largest movements
- Tangible fixed assets -€99,905
down €99,905 (-45.0%), from €222,118 to €122,213
of which Plant, machinery and equipment: -€97,823
- Receivables within one year +€45,744
up €45,744 (+424.3%), from €10,780 to €56,524
- Cash -€8,298
down €8,298 (-77.4%), from €10,719 to €2,420
mainly Trade debts (-€71,102) and Receivables within one year (-€45,744)
- Deferred charges and accrued income +€2,549
up €2,549 (+297.6%), from €857 to €3,406
- Trade debts -€71,102
down €71,102 (-66.5%), from €106,846 to €35,744
- Debts after one year +€40,784
up €40,784 (+165.8%), from €24,604 to €65,387
- Other debts -€22,584
down €22,584 (-51.2%), from €44,149 to €21,564
- Profit (loss) carried forward -€15,151
down €15,151 (-70.4%), from €21,515 to €6,363
- Current portion of long-term debt +€14,258
up €14,258 (+60.3%), from €23,654 to €37,911
- Other operating charges +€30,902
up €30,902 (+3169.8%), from €975 to €31,877
- Gross operating margin +€25,142
up €25,142 (+61.8%), from €40,661 to €65,803
- Depreciation +€8,697
up €8,697 (+24.7%), from €35,255 to €43,952
- Financial charges +€3,484
up €3,484 (+212.3%), from €1,641 to €5,125
- Write-downs -€950
no longer reported in 2025 (was €950)
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 | €244,474 | €186,869 | -€57,605 | -23.6% |
| Fixed assets | 21/28 | €222,118 | €122,213 | -€99,905 | -45.0% |
| Tangible fixed assets | 22/27 | €222,118 | €122,213 | -€99,905 | -45.0% |
| Land and buildings | 22 | €3,060 | €2,707 | -€353 | -11.5% |
| Plant, machinery and equipment | 23 | €146,587 | €48,764 | -€97,823 | -66.7% |
| Furniture and vehicles | 24 | €30,122 | €44,733 | +€14,611 | +48.5% |
| Leasing and similar rights | 25 | €42,350 | €26,010 | -€16,340 | -38.6% |
| Current assets | 29/58 | €22,356 | €64,656 | +€42,300 | +189.2% |
| Stocks and contracts in progress | 3 | - | €2,305 | +€2,305 | |
| Stocks | 30/36 | - | €2,305 | +€2,305 | |
| Amounts receivable within one year | 40/41 | €10,780 | €56,524 | +€45,744 | +424.3% |
| Trade receivables | 40 | €10,780 | €56,524 | +€45,744 | +424.3% |
| Cash at bank and in hand | 54/58 | €10,719 | €2,420 | -€8,298 | -77.4% |
| Deferred charges and accrued income | 490/1 | €857 | €3,406 | +€2,549 | +297.6% |
| Total equity and liabilities | 10/49 | €244,474 | €186,869 | -€57,605 | -23.6% |
| Equity | 10/15 | €40,115 | €24,963 | -€15,151 | -37.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,515 | €6,363 | -€15,151 | -70.4% |
| Amounts payable | 17/49 | €204,360 | €161,905 | -€42,454 | -20.8% |
| Amounts payable after more than one year | 17 | €24,604 | €65,387 | +€40,784 | +165.8% |
| Financial debts | 170/4 | €24,604 | €65,387 | +€40,784 | +165.8% |
| Amounts payable within one year | 42/48 | €179,756 | €96,518 | -€83,238 | -46.3% |
| Current portion of amounts payable after more than one year | 42 | €23,654 | €37,911 | +€14,258 | +60.3% |
| Trade debts | 44 | €106,846 | €35,744 | -€71,102 | -66.5% |
| Suppliers | 440/4 | €106,846 | €35,744 | -€71,102 | -66.5% |
| Taxes, remuneration and social security | 45 | €5,107 | €1,298 | -€3,809 | -74.6% |
| Taxes | 450/3 | €5,107 | €1,298 | -€3,809 | -74.6% |
| Other amounts payable | 47/48 | €44,149 | €21,564 | -€22,584 | -51.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,255 | €43,952 | +€8,697 | +24.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €950 | - | -€950 | |
| Other operating charges | 640/8 | €975 | €31,877 | +€30,902 | +3169.8% |
| Gross operating margin | 9900 | €40,661 | €65,803 | +€25,142 | +61.8% |
| Operating profit (loss) | 9901 | €3,481 | -€10,027 | -€13,508 | |
| Financial charges | 65/66B | €1,641 | €5,125 | +€3,484 | +212.3% |
| Recurring financial charges | 65 | €1,641 | €5,125 | +€3,484 | +212.3% |
| Profit (loss) for the period before taxes | 9903 | €1,840 | -€15,151 | -€16,991 | |
| Profit (loss) for the period | 9904 | €1,840 | -€15,151 | -€16,991 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,840 | -€15,151 | -€16,991 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.