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
- Tangible fixed assets +€46,918
up €46,918 (+151%), from €31,049 to €77,967
of which Plant, machinery and equipment: +€75,032
- Current assets +€20,544
up €20,544 (+15.1%), from €135,659 to €156,203
of which Receivables within one year: +€36,658
- Intangible fixed assets -€4,286
down €4,286 (-52.2%), from €8,214 to €3,929
- Debts within one year +€61,314
up €61,314 (+76.7%), from €79,936 to €141,250
of which Trade debts: +€52,487
- Debts after one year +€26,139
up €26,139 (+395%), from €6,611 to €32,750
- Equity -€24,276
down €24,276 (-27.5%), from €88,375 to €64,099
of which Profit (loss) carried forward: -€24,276
- Gross operating margin -€70,130
down €70,130 (-87.1%), from €80,526 to €10,396
- Taxes -€4,808
down €4,808 (-96.2%), from €5,000 to €192
- Depreciation +€4,466
up €4,466 (+17.9%), from €25,002 to €29,468
- Staff costs +€3,633
new in 2021: €3,633
- Financial charges +€873
new in 2021: €873
From the 2020 result to the 2021 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2020 | 2021 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €174,922 | €238,099 | +€63,176 | +36.1% |
| Fixed assets | 21/28 | €39,263 | €81,895 | +€42,632 | +109% |
| Intangible fixed assets | 21 | €8,214 | €3,929 | -€4,286 | -52.2% |
| Tangible fixed assets | 22/27 | €31,049 | €77,967 | +€46,918 | +151% |
| Land and buildings | 22 | - | €1,120 | +€1,120 | |
| Plant, machinery and equipment | 23 | - | €75,032 | +€75,032 | |
| Furniture and vehicles | 24 | - | €1,814 | +€1,814 | |
| Current assets | 29/58 | €135,659 | €156,203 | +€20,544 | +15.1% |
| Stocks and contracts in progress | 3 | €1,414 | €1,414 | = | 0.0% |
| Stocks | 30/36 | - | €1,414 | +€1,414 | |
| Amounts receivable within one year | 40/41 | €51,860 | €88,517 | +€36,658 | +70.7% |
| Trade receivables | 40 | - | €88,416 | +€88,416 | |
| Other amounts receivable | 41 | - | €101 | +€101 | |
| Cash at bank and in hand | 54/58 | €81,410 | €64,518 | -€16,892 | -20.7% |
| Deferred charges and accrued income | 490/1 | - | €1,754 | +€1,754 | |
| Total equity and liabilities | 10/49 | €174,922 | €238,099 | +€63,176 | +36.1% |
| Equity | 10/15 | €88,375 | €64,099 | -€24,276 | -27.5% |
| Contributions | 10/11 | - | €18,994 | +€18,994 | |
| Reserves | 13 | €1,899 | €1,899 | = | 0.0% |
| Non-distributable reserves | 130/1 | - | €1,899 | +€1,899 | |
| Reserves not available under the articles | 1311 | - | €1,899 | +€1,899 | |
| Profit (loss) carried forward | 14 | €67,482 | €43,206 | -€24,276 | -36.0% |
| Amounts payable | 17/49 | €86,547 | €174,000 | +€87,453 | +101% |
| Amounts payable after more than one year | 17 | €6,611 | €32,750 | +€26,139 | +395% |
| Financial debts | 170/4 | - | €32,750 | +€32,750 | |
| Amounts payable within one year | 42/48 | €79,936 | €141,250 | +€61,314 | +76.7% |
| Current portion of amounts payable after more than one year | 42 | - | €20,361 | +€20,361 | |
| Trade debts | 44 | €64,650 | €117,137 | +€52,487 | +81.2% |
| Suppliers | 440/4 | - | €117,137 | +€117,137 | |
| Advances received on contracts in progress | 46 | - | €238 | +€238 | |
| Taxes, remuneration and social security | 45 | - | €3,370 | +€3,370 | |
| Taxes | 450/3 | - | €1,833 | +€1,833 | |
| Remuneration and social security | 454/9 | - | €1,538 | +€1,538 | |
| Other amounts payable | 47/48 | - | €144 | +€144 | |
| Remuneration, social security and pensions | 62 | - | €3,633 | +€3,633 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,002 | €29,468 | +€4,466 | +17.9% |
| Other operating charges | 640/8 | - | €628 | +€628 | |
| Gross operating margin | 9900 | €80,526 | €10,396 | -€70,130 | -87.1% |
| Operating profit (loss) | 9901 | €30,454 | -€23,333 | -€53,786 | |
| Financial income | 75/76B | - | €121 | +€121 | |
| Recurring financial income | 75 | €0 | €121 | +€121 | +1,208,100% |
| Financial charges | 65/66B | - | €873 | +€873 | |
| Recurring financial charges | 65 | €771 | €873 | +€102 | +13.2% |
| Profit (loss) for the period before taxes | 9903 | €29,682 | -€24,085 | -€53,767 | |
| Income taxes | 67/77 | €5,000 | €192 | -€4,808 | -96.2% |
| Profit (loss) for the period | 9904 | €24,682 | -€24,276 | -€48,959 | |
| Profit (loss) for the period to be appropriated | 9905 | €24,682 | -€24,276 | -€48,959 |
Source: filed annual accounts (NBB), financial years ended 31 December 2020 and 31 December 2021. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.