BomenBram: 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.
BomenBram
Largest movements
- Tangible fixed assets +€36,100
up €36,100 (+8.4%), from €427,949 to €464,049
of which Land and buildings: +€43,476
- Receivables within one year +€22,382
up €22,382 (+279.7%), from €8,001 to €30,383
of which Trade receivables: +€22,372
- Cash -€19,522
down €19,522 (-64.8%), from €30,148 to €10,627
mainly Investment in fixed assets (net) (-€50,685) and Receivables within one year (-€22,382)
- Reserves +€35,200
up €35,200 (+59.3%), from €59,368 to €94,568
of which Distributable reserves: +€35,200
- Debts after one year -€16,985
down €16,985 (-5.5%), from €309,730 to €292,745
- Other debts +€10,114
up €10,114 (+39.3%), from €25,745 to €35,859
- Tax, wage and social debts +€9,975
up €9,975 (+56.0%), from €17,804 to €27,779
- Gross operating margin +€38,230
up €38,230 (+122.4%), from €31,242 to €69,473
- Taxes +€9,454
up €9,454 (+1367.4%), from €691 to €10,145
- Other operating charges -€935
down €935 (-21.4%), from €4,365 to €3,429
- Depreciation +€816
up €816 (+5.9%), from €13,769 to €14,585
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 | €466,627 | €505,538 | +€38,911 | +8.3% |
| Fixed assets | 21/28 | €427,949 | €464,049 | +€36,100 | +8.4% |
| Tangible fixed assets | 22/27 | €427,949 | €464,049 | +€36,100 | +8.4% |
| Land and buildings | 22 | €409,410 | €452,886 | +€43,476 | +10.6% |
| Plant, machinery and equipment | 23 | €3,932 | €1,607 | -€2,325 | -59.1% |
| Furniture and vehicles | 24 | €14,608 | €9,556 | -€5,052 | -34.6% |
| Current assets | 29/58 | €38,677 | €41,488 | +€2,811 | +7.3% |
| Amounts receivable within one year | 40/41 | €8,001 | €30,383 | +€22,382 | +279.7% |
| Trade receivables | 40 | €8,001 | €30,373 | +€22,372 | +279.6% |
| Other amounts receivable | 41 | - | €10 | +€10 | |
| Cash at bank and in hand | 54/58 | €30,148 | €10,627 | -€19,522 | -64.8% |
| Deferred charges and accrued income | 490/1 | €528 | €479 | -€50 | -9.4% |
| Total equity and liabilities | 10/49 | €466,627 | €505,538 | +€38,911 | +8.3% |
| Equity | 10/15 | €88,229 | €123,429 | +€35,200 | +39.9% |
| Contributions | 10/11 | €12,450 | €12,450 | = | 0.0% |
| Reserves | 13 | €59,368 | €94,568 | +€35,200 | +59.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €57,508 | €92,708 | +€35,200 | +61.2% |
| Profit (loss) carried forward | 14 | €16,411 | €16,411 | = | 0.0% |
| Amounts payable | 17/49 | €378,398 | €382,109 | +€3,711 | +1.0% |
| Amounts payable after more than one year | 17 | €309,730 | €292,745 | -€16,985 | -5.5% |
| Financial debts | 170/4 | €309,730 | €292,745 | -€16,985 | -5.5% |
| Amounts payable within one year | 42/48 | €68,668 | €89,364 | +€20,696 | +30.1% |
| Current portion of amounts payable after more than one year | 42 | €16,747 | €16,985 | +€238 | +1.4% |
| Trade debts | 44 | €8,371 | €8,741 | +€370 | +4.4% |
| Suppliers | 440/4 | €8,371 | €8,741 | +€370 | +4.4% |
| Taxes, remuneration and social security | 45 | €17,804 | €27,779 | +€9,975 | +56.0% |
| Taxes | 450/3 | €17,804 | €27,779 | +€9,975 | +56.0% |
| Other amounts payable | 47/48 | €25,745 | €35,859 | +€10,114 | +39.3% |
| Remuneration, social security and pensions | 62 | €236 | €603 | +€367 | +155.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,769 | €14,585 | +€816 | +5.9% |
| Other operating charges | 640/8 | €4,365 | €3,429 | -€935 | -21.4% |
| Gross operating margin | 9900 | €31,242 | €69,473 | +€38,230 | +122.4% |
| Operating profit (loss) | 9901 | €12,872 | €50,855 | +€37,983 | +295.1% |
| Financial income | 75/76B | €0 | €90 | +€90 | +22402.5% |
| Recurring financial income | 75 | €0 | €90 | +€90 | +22402.5% |
| Financial charges | 65/66B | €5,267 | €5,600 | +€332 | +6.3% |
| Recurring financial charges | 65 | €5,267 | €5,600 | +€332 | +6.3% |
| Profit (loss) for the period before taxes | 9903 | €7,605 | €45,345 | +€37,740 | +496.2% |
| Income taxes | 67/77 | €691 | €10,145 | +€9,454 | +1367.4% |
| Profit (loss) for the period | 9904 | €6,914 | €35,200 | +€28,286 | +409.1% |
| Profit (loss) for the period to be appropriated | 9905 | €6,914 | €35,200 | +€28,286 | +409.1% |
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 7 October 2026 via checked.be.