BOMECS: what changed
Two fiscal 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.
BOMECS
Largest movements
- Cash +€5,237
up €5,237 (+148.3%), from €3,531 to €8,768
mainly Depreciation (+€5,679) and Receivables within one year (+€5,000)
- Receivables within one year -€5,000
down €5,000 (-8.5%), from €58,790 to €53,790
- Debts after one year +€3,347
up €3,347 (+1.8%), from €181,048 to €184,394
- Profit (loss) carried forward -€3,247
down €3,247 (-2.4%), from -€135,142 to -€138,389
- Gross operating margin +€1,995
up €1,995 (+25.1%), from €7,941 to €9,937
- Financial charges +€428
up €428 (+10.0%), from €4,283 to €4,711
- Depreciation +€376
up €376 (+7.1%), from €5,303 to €5,679
- Other operating charges +€159
up €159 (+6.1%), from €2,634 to €2,794
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.
Cash bridge derived
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 | €112,384 | €112,526 | +€142 | +0.1% |
| Fixed assets | 21/28 | €50,063 | €49,969 | -€95 | -0.2% |
| Tangible fixed assets | 22/27 | €50,063 | €49,969 | -€95 | -0.2% |
| Land and buildings | 22 | €48,659 | €43,389 | -€5,270 | -10.8% |
| Other tangible fixed assets | 26 | €1,404 | €6,579 | +€5,176 | +368.7% |
| Current assets | 29/58 | €62,321 | €62,558 | +€237 | +0.4% |
| Amounts receivable within one year | 40/41 | €58,790 | €53,790 | -€5,000 | -8.5% |
| Other amounts receivable | 41 | €58,790 | €53,790 | -€5,000 | -8.5% |
| Cash at bank and in hand | 54/58 | €3,531 | €8,768 | +€5,237 | +148.3% |
| Total equity and liabilities | 10/49 | €112,384 | €112,526 | +€142 | +0.1% |
| Equity | 10/15 | -€73,142 | -€76,389 | -€3,247 | -4.4% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€135,142 | -€138,389 | -€3,247 | -2.4% |
| Amounts payable | 17/49 | €185,526 | €188,916 | +€3,389 | +1.8% |
| Amounts payable after more than one year | 17 | €181,048 | €184,394 | +€3,347 | +1.8% |
| Other amounts payable | 178/9 | €181,048 | €184,394 | +€3,347 | +1.8% |
| Amounts payable within one year | 42/48 | €3,180 | €3,157 | -€23 | -0.7% |
| Trade debts | 44 | €1,904 | €1,753 | -€151 | -7.9% |
| Suppliers | 440/4 | €1,904 | €1,753 | -€151 | -7.9% |
| Taxes, remuneration and social security | 45 | €1,276 | €1,404 | +€128 | +10.1% |
| Taxes | 450/3 | €1,276 | €1,404 | +€128 | +10.1% |
| Accrued charges and deferred income | 492/3 | €1,299 | €1,364 | +€65 | +5.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,303 | €5,679 | +€376 | +7.1% |
| Other operating charges | 640/8 | €2,634 | €2,794 | +€159 | +6.1% |
| Gross operating margin | 9900 | €7,941 | €9,937 | +€1,995 | +25.1% |
| Operating profit (loss) | 9901 | €4 | €1,464 | +€1,460 | +34343.1% |
| Financial charges | 65/66B | €4,283 | €4,711 | +€428 | +10.0% |
| Recurring financial charges | 65 | €4,283 | €4,711 | +€428 | +10.0% |
| Profit (loss) for the period before taxes | 9903 | -€4,279 | -€3,247 | +€1,032 | +24.1% |
| Profit (loss) for the period | 9904 | -€4,279 | -€3,247 | +€1,032 | +24.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,279 | -€3,247 | +€1,032 | +24.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.