BOME CONSULT: 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.
BOME CONSULT
Largest movements
- Receivables within one year -€8,484
down €8,484 (-36.3%), from €23,373 to €14,889
- Tangible fixed assets -€6,046
down €6,046 (-10.4%), from €58,156 to €52,110
- Cash -€1,901
down €1,901 (-38.0%), from €5,004 to €3,103
mainly Trade debts (-€14,543) and Net result for the year (-€10,471)
- Trade debts -€14,543
down €14,543 (-94.1%), from €15,458 to €915
- Profit (loss) carried forward -€10,471
down €10,471 (-45.1%), from €23,230 to €12,759
- Tax, wage and social debts +€8,959
up €8,959 (+72.4%), from €12,380 to €21,339
- Other debts -€5,325
down €5,325 (-19.4%), from €27,405 to €22,080
- Short-term financial debts +€4,949
new in 2025: €4,949
- Staff costs +€60,512
up €60,512 (+821%), from €7,373 to €67,885
- Gross operating margin +€41,096
up €41,096 (+91.3%), from €45,022 to €86,118
- Taxes -€8,585
down €8,585 (-99.7%), from €8,610 to €25
- Financial charges +€3,887
up €3,887 (+43.4%), from €8,947 to €12,834
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 | €86,533 | €70,102 | -€16,431 | -19.0% |
| Fixed assets | 21/28 | €58,156 | €52,110 | -€6,046 | -10.4% |
| Tangible fixed assets | 22/27 | €58,156 | €52,110 | -€6,046 | -10.4% |
| Furniture and vehicles | 24 | €58,156 | €52,110 | -€6,046 | -10.4% |
| Current assets | 29/58 | €28,377 | €17,992 | -€10,385 | -36.6% |
| Amounts receivable within one year | 40/41 | €23,373 | €14,889 | -€8,484 | -36.3% |
| Trade receivables | 40 | €23,373 | €14,889 | -€8,484 | -36.3% |
| Cash at bank and in hand | 54/58 | €5,004 | €3,103 | -€1,901 | -38.0% |
| Total equity and liabilities | 10/49 | €86,533 | €70,102 | -€16,431 | -19.0% |
| Equity | 10/15 | €31,290 | €20,819 | -€10,471 | -33.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,230 | €12,759 | -€10,471 | -45.1% |
| Amounts payable | 17/49 | €55,243 | €49,283 | -€5,960 | -10.8% |
| Amounts payable within one year | 42/48 | €55,243 | €49,283 | -€5,960 | -10.8% |
| Financial debts | 43 | - | €4,949 | +€4,949 | |
| Credit institutions | 430/8 | - | €4,949 | +€4,949 | |
| Trade debts | 44 | €15,458 | €915 | -€14,543 | -94.1% |
| Suppliers | 440/4 | €15,458 | €915 | -€14,543 | -94.1% |
| Taxes, remuneration and social security | 45 | €12,380 | €21,339 | +€8,959 | +72.4% |
| Taxes | 450/3 | €12,380 | €21,339 | +€8,959 | +72.4% |
| Other amounts payable | 47/48 | €27,405 | €22,080 | -€5,325 | -19.4% |
| Remuneration, social security and pensions | 62 | €7,373 | €67,885 | +€60,512 | +821% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,779 | €6,760 | -€19 | -0.3% |
| Other operating charges | 640/8 | €2,137 | €2,917 | +€780 | +36.5% |
| Non-recurring operating charges | 66A | €332 | €6,178 | +€5,846 | +1,761% |
| Gross operating margin | 9900 | €45,022 | €86,118 | +€41,096 | +91.3% |
| Operating profit (loss) | 9901 | €28,401 | €2,378 | -€26,023 | -91.6% |
| Financial income | 75/76B | - | €10 | +€10 | |
| Recurring financial income | 75 | - | €10 | +€10 | |
| Financial charges | 65/66B | €8,947 | €12,834 | +€3,887 | +43.4% |
| Recurring financial charges | 65 | €8,947 | €12,834 | +€3,887 | +43.4% |
| Profit (loss) for the period before taxes | 9903 | €19,454 | -€10,446 | -€29,900 | |
| Income taxes | 67/77 | €8,610 | €25 | -€8,585 | -99.7% |
| Profit (loss) for the period | 9904 | €10,844 | -€10,471 | -€21,315 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,844 | -€10,471 | -€21,315 |
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 22 October 2026 via checked.be.