BOMEQ 2.0: 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.
BOMEQ 2.0
Largest movements
- Cash +€14,048
up €14,048 (+132%), from €10,614 to €24,662
mainly Net result for the year (+€12,891) and Tax, wage and social debts (+€8,898)
- Receivables within one year +€13,110
new in 2025: €13,110
- Tangible fixed assets -€5,035
down €5,035 (-60.3%), from €8,343 to €3,308
of which Furniture and vehicles: -€4,062
- Profit (loss) carried forward +€10,991
up €10,991, from -€10,916 to €75
- Tax, wage and social debts +€8,898
up €8,898 (+8,063%), from €110 to €9,008
- Other debts -€4,600
down €4,600 (-57.0%), from €8,064 to €3,464
- Reserves +€3,500
up €3,500 (+37.6%), from €9,302 to €12,802
of which Distributable reserves: +€3,500
- Trade debts +€3,170
up €3,170 (+214%), from €1,481 to €4,651
- Gross operating margin +€22,911
up €22,911, from -€984 to €21,927
- Taxes +€3,019
up €3,019 (+567%), from €533 to €3,552
- Depreciation -€1,588
down €1,588 (-24.0%), from €6,623 to €5,035
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 | €19,201 | €41,160 | +€21,959 | +114% |
| Fixed assets | 21/28 | €8,343 | €3,308 | -€5,035 | -60.3% |
| Tangible fixed assets | 22/27 | €8,343 | €3,308 | -€5,035 | -60.3% |
| Plant, machinery and equipment | 23 | €2,918 | €1,945 | -€973 | -33.3% |
| Furniture and vehicles | 24 | €5,425 | €1,363 | -€4,062 | -74.9% |
| Current assets | 29/58 | €10,858 | €37,852 | +€26,993 | +249% |
| Amounts receivable within one year | 40/41 | - | €13,110 | +€13,110 | |
| Trade receivables | 40 | - | €13,110 | +€13,110 | |
| Cash at bank and in hand | 54/58 | €10,614 | €24,662 | +€14,048 | +132% |
| Deferred charges and accrued income | 490/1 | €244 | €79 | -€164 | -67.5% |
| Total equity and liabilities | 10/49 | €19,201 | €41,160 | +€21,959 | +114% |
| Equity | 10/15 | €9,546 | €24,037 | +€14,491 | +152% |
| Contributions | 10/11 | €11,160 | €11,160 | = | 0.0% |
| Reserves | 13 | €9,302 | €12,802 | +€3,500 | +37.6% |
| Non-distributable reserves | 130/1 | €452 | €452 | = | 0.0% |
| Reserves not available under the articles | 1311 | €452 | €452 | = | 0.0% |
| Distributable reserves | 133 | €8,850 | €12,350 | +€3,500 | +39.5% |
| Profit (loss) carried forward | 14 | -€10,916 | €75 | +€10,991 | |
| Amounts payable | 17/49 | €9,655 | €17,123 | +€7,468 | +77.3% |
| Amounts payable within one year | 42/48 | €9,655 | €17,123 | +€7,468 | +77.3% |
| Trade debts | 44 | €1,481 | €4,651 | +€3,170 | +214% |
| Suppliers | 440/4 | €1,481 | €4,651 | +€3,170 | +214% |
| Taxes, remuneration and social security | 45 | €110 | €9,008 | +€8,898 | +8,063% |
| Taxes | 450/3 | €110 | €9,008 | +€8,898 | +8,063% |
| Other amounts payable | 47/48 | €8,064 | €3,464 | -€4,600 | -57.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,623 | €5,035 | -€1,588 | -24.0% |
| Other operating charges | 640/8 | €387 | €450 | +€62 | +16.1% |
| Gross operating margin | 9900 | -€984 | €21,927 | +€22,911 | |
| Operating profit (loss) | 9901 | -€7,995 | €16,443 | +€24,437 | |
| Profit (loss) for the period before taxes | 9903 | -€7,995 | €16,443 | +€24,437 | |
| Income taxes | 67/77 | €533 | €3,552 | +€3,019 | +567% |
| Profit (loss) for the period | 9904 | -€8,528 | €12,891 | +€21,418 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,528 | €12,891 | +€21,418 |
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 31 October 2026 via checked.be.