BOMBI: 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.
BOMBI
Largest movements
- Intangible fixed assets +€38,134
up €38,134 (+1,003%), from €3,801 to €41,936
- Receivables within one year -€18,330
down €18,330 (-72.3%), from €25,342 to €7,012
of which Other amounts receivable: -€10,794
- Cash -€17,315
down €17,315 (-77.2%), from €22,421 to €5,107
mainly Investment in fixed assets (net) (-€55,884) and Net result for the year (-€13,323)
- Stocks and contracts +€13,250
up €13,250 (+66.3%), from €20,000 to €33,250
- Tangible fixed assets -€4,026
down €4,026 (-4.5%), from €89,007 to €84,981
of which Other tangible fixed assets: -€11,371
- Reserves -€13,323
down €13,323 (-50.4%), from €26,458 to €13,135
- Tax, wage and social debts +€13,031
up €13,031 (+105%), from €12,431 to €25,463
of which Taxes: +€14,321
- Short-term financial debts +€10,968
up €10,968 (+716%), from €1,531 to €12,499
- Trade debts -€10,920
down €10,920 (-17.1%), from €63,875 to €52,955
- Debts after one year +€7,106
up €7,106 (+24.1%), from €29,544 to €36,649
- Staff costs +€51,798
up €51,798 (+59.8%), from €86,560 to €138,358
- Gross operating margin +€26,962
up €26,962 (+24.7%), from €109,006 to €135,968
- Financial charges +€12,644
up €12,644 (+271%), from €4,674 to €17,319
of which Non-recurring financial charges: +€9,754
- Depreciation -€5,396
down €5,396 (-19.9%), from €27,172 to €21,776
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 | €162,060 | €172,642 | +€10,582 | +6.5% |
| Fixed assets | 21/28 | €92,809 | €126,917 | +€34,108 | +36.8% |
| Intangible fixed assets | 21 | €3,801 | €41,936 | +€38,134 | +1,003% |
| Tangible fixed assets | 22/27 | €89,007 | €84,981 | -€4,026 | -4.5% |
| Plant, machinery and equipment | 23 | €27,929 | €26,128 | -€1,801 | -6.4% |
| Furniture and vehicles | 24 | €12,164 | €21,310 | +€9,146 | +75.2% |
| Other tangible fixed assets | 26 | €48,914 | €37,543 | -€11,371 | -23.2% |
| Current assets | 29/58 | €69,252 | €45,726 | -€23,526 | -34.0% |
| Stocks and contracts in progress | 3 | €20,000 | €33,250 | +€13,250 | +66.3% |
| Stocks | 30/36 | €20,000 | €33,250 | +€13,250 | +66.3% |
| Amounts receivable within one year | 40/41 | €25,342 | €7,012 | -€18,330 | -72.3% |
| Trade receivables | 40 | €10,080 | €2,544 | -€7,536 | -74.8% |
| Other amounts receivable | 41 | €15,262 | €4,468 | -€10,794 | -70.7% |
| Cash at bank and in hand | 54/58 | €22,421 | €5,107 | -€17,315 | -77.2% |
| Deferred charges and accrued income | 490/1 | €1,488 | €357 | -€1,131 | -76.0% |
| Total equity and liabilities | 10/49 | €162,060 | €172,642 | +€10,582 | +6.5% |
| Equity | 10/15 | €32,658 | €19,335 | -€13,323 | -40.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €26,458 | €13,135 | -€13,323 | -50.4% |
| Distributable reserves | 133 | €26,458 | €13,135 | -€13,323 | -50.4% |
| Amounts payable | 17/49 | €129,402 | €153,307 | +€23,905 | +18.5% |
| Amounts payable after more than one year | 17 | €29,544 | €36,649 | +€7,106 | +24.1% |
| Financial debts | 170/4 | €29,544 | €36,649 | +€7,106 | +24.1% |
| Amounts payable within one year | 42/48 | €99,462 | €114,492 | +€15,031 | +15.1% |
| Current portion of amounts payable after more than one year | 42 | €11,411 | €12,394 | +€984 | +8.6% |
| Financial debts | 43 | €1,531 | €12,499 | +€10,968 | +716% |
| Credit institutions | 430/8 | €1,531 | €12,499 | +€10,968 | +716% |
| Trade debts | 44 | €63,875 | €52,955 | -€10,920 | -17.1% |
| Suppliers | 440/4 | €63,875 | €52,955 | -€10,920 | -17.1% |
| Taxes, remuneration and social security | 45 | €12,431 | €25,463 | +€13,031 | +105% |
| Taxes | 450/3 | €4,721 | €19,042 | +€14,321 | +303% |
| Remuneration and social security | 454/9 | €7,710 | €6,420 | -€1,290 | -16.7% |
| Other amounts payable | 47/48 | €10,213 | €11,181 | +€968 | +9.5% |
| Accrued charges and deferred income | 492/3 | €397 | €2,165 | +€1,769 | +446% |
| Non-recurring operating income | 76A | - | €254 | +€254 | |
| Remuneration, social security and pensions | 62 | €86,560 | €138,358 | +€51,798 | +59.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,172 | €21,776 | -€5,396 | -19.9% |
| Other operating charges | 640/8 | €3,706 | €4,002 | +€296 | +8.0% |
| Operating charges capitalised as restructuring costs | 649 | - | -€30,600 | -€30,600 | |
| Non-recurring operating charges | 66A | - | -€2,051 | -€2,051 | |
| Gross operating margin | 9900 | €109,006 | €135,968 | +€26,962 | +24.7% |
| Operating profit (loss) | 9901 | -€8,432 | €4,483 | +€12,915 | |
| Financial income | 75/76B | €1,380 | €45 | -€1,335 | -96.8% |
| Recurring financial income | 75 | €1,380 | €45 | -€1,335 | -96.8% |
| Financial charges | 65/66B | €4,674 | €17,319 | +€12,644 | +271% |
| Recurring financial charges | 65 | €4,674 | €7,564 | +€2,890 | +61.8% |
| Non-recurring financial charges | 66B | - | €9,754 | +€9,754 | |
| Profit (loss) for the period before taxes | 9903 | -€11,726 | -€12,791 | -€1,065 | -9.1% |
| Income taxes | 67/77 | €507 | €532 | +€25 | +4.8% |
| Profit (loss) for the period | 9904 | -€12,234 | -€13,323 | -€1,089 | -8.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,234 | -€13,323 | -€1,089 | -8.9% |
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 25 October 2026 via checked.be.