Bomaye Consulting: 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.
Bomaye Consulting
Largest movements
- Cash +€20,692
up €20,692 (+1,000%), from €2,070 to €22,762
mainly Net result for the year (+€22,055) and Tax, wage and social debts (+€12,935)
- Receivables within one year +€16,587
up €16,587 (+71.2%), from €23,305 to €39,892
of which Other amounts receivable: +€13,722
- Profit (loss) carried forward +€22,055
up €22,055 (+128%), from €17,169 to €39,224
- Tax, wage and social debts +€12,935
up €12,935 (+278%), from €4,653 to €17,588
- Trade debts +€2,729
up €2,729 (+92.7%), from €2,943 to €5,672
of which Bills of exchange payable: +€5,000
- Other debts -€833
no longer reported in 2025 (was €833)
- Gross operating margin +€4,049
up €4,049 (+18.0%), from €22,553 to €26,602
- Financial income +€360
up €360 (+105%), from €344 to €704
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 | €25,898 | €62,784 | +€36,886 | +142% |
| Fixed assets | 21/28 | €398 | €129 | -€269 | -67.5% |
| Tangible fixed assets | 22/27 | €398 | €129 | -€269 | -67.5% |
| Furniture and vehicles | 24 | €398 | €129 | -€269 | -67.5% |
| Current assets | 29/58 | €25,500 | €62,655 | +€37,154 | +146% |
| Amounts receivable within one year | 40/41 | €23,305 | €39,892 | +€16,587 | +71.2% |
| Trade receivables | 40 | €15,000 | €17,865 | +€2,865 | +19.1% |
| Other amounts receivable | 41 | €8,305 | €22,027 | +€13,722 | +165% |
| Cash at bank and in hand | 54/58 | €2,070 | €22,762 | +€20,692 | +1,000% |
| Deferred charges and accrued income | 490/1 | €125 | - | -€125 | |
| Total equity and liabilities | 10/49 | €25,898 | €62,784 | +€36,886 | +142% |
| Equity | 10/15 | €17,469 | €39,524 | +€22,055 | +126% |
| Contributions | 10/11 | €300 | €300 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,169 | €39,224 | +€22,055 | +128% |
| Amounts payable | 17/49 | €8,429 | €23,260 | +€14,831 | +176% |
| Amounts payable within one year | 42/48 | €8,429 | €23,260 | +€14,831 | +176% |
| Trade debts | 44 | €2,943 | €5,672 | +€2,729 | +92.7% |
| Suppliers | 440/4 | €2,943 | €672 | -€2,271 | -77.2% |
| Bills of exchange payable | 441 | - | €5,000 | +€5,000 | |
| Taxes, remuneration and social security | 45 | €4,653 | €17,588 | +€12,935 | +278% |
| Taxes | 450/3 | €4,653 | €17,588 | +€12,935 | +278% |
| Other amounts payable | 47/48 | €833 | - | -€833 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €139 | €269 | +€129 | +92.8% |
| Gross operating margin | 9900 | €22,553 | €26,602 | +€4,049 | +18.0% |
| Operating profit (loss) | 9901 | €22,413 | €26,333 | +€3,920 | +17.5% |
| Financial income | 75/76B | €344 | €704 | +€360 | +105% |
| Recurring financial income | 75 | €344 | €704 | +€360 | +105% |
| Financial charges | 65/66B | €102 | €157 | +€55 | +53.5% |
| Recurring financial charges | 65 | €102 | €157 | +€55 | +53.5% |
| Profit (loss) for the period before taxes | 9903 | €22,655 | €26,881 | +€4,225 | +18.7% |
| Income taxes | 67/77 | €4,653 | €4,826 | +€172 | +3.7% |
| Profit (loss) for the period | 9904 | €18,002 | €22,055 | +€4,053 | +22.5% |
| Profit (loss) for the period to be appropriated | 9905 | €18,002 | €22,055 | +€4,053 | +22.5% |
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 30 October 2026 via checked.be.