BOMED: 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.
BOMED
Largest movements
- Receivables within one year -€17,404
down €17,404 (-22.8%), from €76,365 to €58,961
of which Trade receivables: -€20,150
- Tangible fixed assets -€16,783
down €16,783 (-23.9%), from €70,209 to €53,426
of which Furniture and vehicles: -€12,313
- Current investments +€9,165
up €9,165 (+5.2%), from €177,371 to €186,536
- Debts after one year -€11,602
down €11,602 (-37.5%), from €30,951 to €19,349
- Tax, wage and social debts -€9,945
down €9,945 (-100.0%), from €9,945 to €0
- Reserves +€7,974
up €7,974 (+3.2%), from €250,265 to €258,239
- Trade debts -€7,417
down €7,417 (-64.4%), from €11,518 to €4,101
- Gross operating margin -€29,964
down €29,964 (-43.4%), from €69,083 to €39,119
- Taxes -€9,516
down €9,516 (-67.7%), from €14,048 to €4,532
- Financial income +€1,279
up €1,279 (+109.1%), from €1,172 to €2,451
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 | €332,894 | €313,397 | -€19,498 | -5.9% |
| Fixed assets | 21/28 | €70,209 | €53,426 | -€16,783 | -23.9% |
| Tangible fixed assets | 22/27 | €70,209 | €53,426 | -€16,783 | -23.9% |
| Furniture and vehicles | 24 | €54,896 | €42,583 | -€12,313 | -22.4% |
| Other tangible fixed assets | 26 | €15,312 | €10,843 | -€4,469 | -29.2% |
| Current assets | 29/58 | €262,686 | €259,971 | -€2,715 | -1.0% |
| Amounts receivable within one year | 40/41 | €76,365 | €58,961 | -€17,404 | -22.8% |
| Trade receivables | 40 | €24,622 | €4,472 | -€20,150 | -81.8% |
| Other amounts receivable | 41 | €51,743 | €54,489 | +€2,746 | +5.3% |
| Current investments | 50/53 | €177,371 | €186,536 | +€9,165 | +5.2% |
| Cash at bank and in hand | 54/58 | €5,609 | €8,674 | +€3,065 | +54.6% |
| Deferred charges and accrued income | 490/1 | €3,341 | €5,800 | +€2,459 | +73.6% |
| Total equity and liabilities | 10/49 | €332,894 | €313,397 | -€19,498 | -5.9% |
| Equity | 10/15 | €268,865 | €276,839 | +€7,974 | +3.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €250,265 | €258,239 | +€7,974 | +3.2% |
| Distributable reserves | 133 | €250,265 | €258,239 | +€7,974 | +3.2% |
| Amounts payable | 17/49 | €64,029 | €36,557 | -€27,472 | -42.9% |
| Amounts payable after more than one year | 17 | €30,951 | €19,349 | -€11,602 | -37.5% |
| Financial debts | 170/4 | €30,951 | €19,349 | -€11,602 | -37.5% |
| Amounts payable within one year | 42/48 | €33,078 | €17,133 | -€15,945 | -48.2% |
| Current portion of amounts payable after more than one year | 42 | €11,144 | €11,602 | +€458 | +4.1% |
| Financial debts | 43 | €472 | €1,430 | +€959 | +203.3% |
| Other loans | 439 | €472 | €1,430 | +€959 | +203.3% |
| Trade debts | 44 | €11,518 | €4,101 | -€7,417 | -64.4% |
| Suppliers | 440/4 | €11,518 | €4,101 | -€7,417 | -64.4% |
| Taxes, remuneration and social security | 45 | €9,945 | €0 | -€9,945 | -100.0% |
| Taxes | 450/3 | €9,945 | €0 | -€9,945 | -100.0% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | - | €75 | +€75 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,504 | €21,897 | +€393 | +1.8% |
| Other operating charges | 640/8 | €634 | €676 | +€42 | +6.6% |
| Gross operating margin | 9900 | €69,083 | €39,119 | -€29,964 | -43.4% |
| Operating profit (loss) | 9901 | €46,945 | €16,546 | -€30,399 | -64.8% |
| Financial income | 75/76B | €1,172 | €2,451 | +€1,279 | +109.1% |
| Recurring financial income | 75 | €1,172 | €2,451 | +€1,279 | +109.1% |
| Financial charges | 65/66B | €6,368 | €6,491 | +€123 | +1.9% |
| Recurring financial charges | 65 | €6,368 | €6,491 | +€123 | +1.9% |
| Profit (loss) for the period before taxes | 9903 | €41,749 | €12,506 | -€29,243 | -70.0% |
| Income taxes | 67/77 | €14,048 | €4,532 | -€9,516 | -67.7% |
| Profit (loss) for the period | 9904 | €27,702 | €7,974 | -€19,728 | -71.2% |
| Profit (loss) for the period to be appropriated | 9905 | €27,702 | €7,974 | -€19,728 | -71.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.