BOMBAY: 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.
BOMBAY
Largest movements
- Receivables within one year +€61,549
up €61,549 (+51.7%), from €119,152 to €180,702
of which Other amounts receivable: +€50,870
- Cash -€11,167
down €11,167 (-58.6%), from €19,058 to €7,891
mainly Receivables within one year (-€61,549) and Tax, wage and social debts (-€26,731)
- Profit (loss) carried forward +€76,010
up €76,010 (+40.7%), from €186,629 to €262,639
- Tax, wage and social debts -€26,731
down €26,731 (-11.7%), from €227,689 to €200,958
- Taxes -€311,230
down €311,230 (-99.7%), from €312,132 to €902
- Gross operating margin +€41,831
up €41,831 (+99.1%), from €42,201 to €84,032
- Financial charges -€11,457
down €11,457 (-77.8%), from €14,726 to €3,269
- Other operating charges -€5,611
down €5,611 (-69.9%), from €8,030 to €2,418
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €614,892 | €663,836 | +€48,944 | +8.0% |
| Fixed assets | 21/28 | €476,432 | €475,000 | -€1,432 | -0.3% |
| Tangible fixed assets | 22/27 | €1,432 | €0 | -€1,432 | -100% |
| Plant, machinery and equipment | 23 | €1,432 | €0 | -€1,432 | -100% |
| Financial fixed assets | 28 | €475,000 | €475,000 | = | 0.0% |
| Current assets | 29/58 | €138,459 | €188,836 | +€50,377 | +36.4% |
| Amounts receivable within one year | 40/41 | €119,152 | €180,702 | +€61,549 | +51.7% |
| Trade receivables | 40 | €516 | €11,195 | +€10,679 | +2,068% |
| Other amounts receivable | 41 | €118,636 | €169,506 | +€50,870 | +42.9% |
| Cash at bank and in hand | 54/58 | €19,058 | €7,891 | -€11,167 | -58.6% |
| Deferred charges and accrued income | 490/1 | €249 | €243 | -€6 | -2.3% |
| Total equity and liabilities | 10/49 | €614,892 | €663,836 | +€48,944 | +8.0% |
| Equity | 10/15 | €386,629 | €462,639 | +€76,010 | +19.7% |
| Contributions | 10/11 | €70,000 | €70,000 | = | 0.0% |
| Reserves | 13 | €130,000 | €130,000 | = | 0.0% |
| Distributable reserves | 133 | €130,000 | €130,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €186,629 | €262,639 | +€76,010 | +40.7% |
| Amounts payable | 17/49 | €228,263 | €201,197 | -€27,066 | -11.9% |
| Amounts payable within one year | 42/48 | €228,263 | €201,197 | -€27,066 | -11.9% |
| Trade debts | 44 | €574 | €239 | -€335 | -58.3% |
| Suppliers | 440/4 | €574 | €239 | -€335 | -58.3% |
| Taxes, remuneration and social security | 45 | €227,689 | €200,958 | -€26,731 | -11.7% |
| Taxes | 450/3 | €227,689 | €200,958 | -€26,731 | -11.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,432 | €1,432 | -€0 | 0.0% |
| Other operating charges | 640/8 | €8,030 | €2,418 | -€5,611 | -69.9% |
| Gross operating margin | 9900 | €42,201 | €84,032 | +€41,831 | +99.1% |
| Operating profit (loss) | 9901 | €32,739 | €80,182 | +€47,443 | +145% |
| Financial charges | 65/66B | €14,726 | €3,269 | -€11,457 | -77.8% |
| Recurring financial charges | 65 | €14,726 | €3,269 | -€11,457 | -77.8% |
| Profit (loss) for the period before taxes | 9903 | €18,013 | €76,912 | +€58,899 | +327% |
| Income taxes | 67/77 | €312,132 | €902 | -€311,230 | -99.7% |
| Profit (loss) for the period | 9904 | -€294,119 | €76,010 | +€370,130 | |
| Profit (loss) for the period to be appropriated | 9905 | -€294,119 | €76,010 | +€370,130 |
Source: filed annual accounts (NBB), financial years ended 30 June 2023 and 30 June 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.