BOMEN BETERAMS: 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.
BOMEN BETERAMS
Largest movements
- Receivables within one year +€35,230
up €35,230 (+79.6%), from €44,252 to €79,482
of which Trade receivables: +€32,686
- Tangible fixed assets -€34,474
down €34,474 (-5.9%), from €586,768 to €552,294
of which Furniture and vehicles: -€21,021
- Cash -€23,600
down €23,600 (-14.2%), from €166,515 to €142,915
mainly Investment in fixed assets (net) (-€93,387) and Receivables within one year (-€35,230)
- Trade debts +€24,490
up €24,490 (+65.5%), from €37,407 to €61,897
- Reserves -€23,576
down €23,576 (-9.0%), from €261,460 to €237,884
- Current portion of long-term debt -€9,560
down €9,560 (-9.5%), from €100,236 to €90,675
- Debts after one year -€9,390
down €9,390 (-2.8%), from €330,996 to €321,606
- Gross operating margin -€45,338
down €45,338 (-10.2%), from €446,074 to €400,736
- Depreciation +€17,175
up €17,175 (+15.5%), from €110,687 to €127,862
- Taxes -€13,208
down €13,208 (-100.0%), from €13,208 to €0
- Staff costs +€8,150
up €8,150 (+3.0%), from €269,865 to €278,014
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 | €797,535 | €777,830 | -€19,705 | -2.5% |
| Fixed assets | 21/28 | €586,768 | €552,294 | -€34,474 | -5.9% |
| Tangible fixed assets | 22/27 | €586,768 | €552,294 | -€34,474 | -5.9% |
| Land and buildings | 22 | €296,697 | €280,499 | -€16,197 | -5.5% |
| Plant, machinery and equipment | 23 | €74,382 | €77,125 | +€2,744 | +3.7% |
| Furniture and vehicles | 24 | €215,690 | €194,669 | -€21,021 | -9.7% |
| Current assets | 29/58 | €210,767 | €225,537 | +€14,770 | +7.0% |
| Amounts receivable within one year | 40/41 | €44,252 | €79,482 | +€35,230 | +79.6% |
| Trade receivables | 40 | €25,806 | €58,492 | +€32,686 | +126.7% |
| Other amounts receivable | 41 | €18,446 | €20,990 | +€2,544 | +13.8% |
| Cash at bank and in hand | 54/58 | €166,515 | €142,915 | -€23,600 | -14.2% |
| Deferred charges and accrued income | 490/1 | - | €3,140 | +€3,140 | |
| Total equity and liabilities | 10/49 | €797,535 | €777,830 | -€19,705 | -2.5% |
| Equity | 10/15 | €281,460 | €257,884 | -€23,576 | -8.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €261,460 | €237,884 | -€23,576 | -9.0% |
| Distributable reserves | 133 | €261,460 | €237,884 | -€23,576 | -9.0% |
| Amounts payable | 17/49 | €516,075 | €519,947 | +€3,871 | +0.8% |
| Amounts payable after more than one year | 17 | €330,996 | €321,606 | -€9,390 | -2.8% |
| Financial debts | 170/4 | €330,996 | €321,606 | -€9,390 | -2.8% |
| Amounts payable within one year | 42/48 | €185,079 | €198,341 | +€13,262 | +7.2% |
| Current portion of amounts payable after more than one year | 42 | €100,236 | €90,675 | -€9,560 | -9.5% |
| Trade debts | 44 | €37,407 | €61,897 | +€24,490 | +65.5% |
| Suppliers | 440/4 | €37,407 | €61,897 | +€24,490 | +65.5% |
| Taxes, remuneration and social security | 45 | €36,821 | €39,210 | +€2,389 | +6.5% |
| Taxes | 450/3 | €10,373 | €11,286 | +€913 | +8.8% |
| Remuneration and social security | 454/9 | €26,448 | €27,924 | +€1,476 | +5.6% |
| Other amounts payable | 47/48 | €10,615 | €6,558 | -€4,056 | -38.2% |
| Non-recurring operating income | 76A | - | €2,684 | +€2,684 | |
| Remuneration, social security and pensions | 62 | €269,865 | €278,014 | +€8,150 | +3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €110,687 | €127,862 | +€17,175 | +15.5% |
| Other operating charges | 640/8 | €4,164 | €4,243 | +€80 | +1.9% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €446,074 | €400,736 | -€45,338 | -10.2% |
| Operating profit (loss) | 9901 | €61,358 | -€9,383 | -€70,742 | |
| Financial income | 75/76B | €56 | €3 | -€53 | -94.9% |
| Recurring financial income | 75 | €56 | €3 | -€53 | -94.9% |
| Financial charges | 65/66B | €12,188 | €14,195 | +€2,008 | +16.5% |
| Recurring financial charges | 65 | €12,188 | €14,195 | +€2,008 | +16.5% |
| Profit (loss) for the period before taxes | 9903 | €49,226 | -€23,576 | -€72,802 | |
| Income taxes | 67/77 | €13,208 | €0 | -€13,208 | -100.0% |
| Profit (loss) for the period | 9904 | €36,018 | -€23,576 | -€59,594 | |
| Profit (loss) for the period to be appropriated | 9905 | €36,018 | -€23,576 | -€59,594 |
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 9 October 2026 via checked.be.