BOMER: 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.
BOMER
Largest movements
- Cash -€19,846
down €19,846 (-31.6%), from €62,839 to €42,994
mainly Contributions, distributions and other (-€24,669) and Investment in fixed assets (net) (-€17,276)
- Receivables within one year +€5,816
up €5,816 (+319.5%), from €1,820 to €7,636
of which Other amounts receivable: +€3,175
- Tangible fixed assets +€3,708
up €3,708 (+5.5%), from €67,787 to €71,495
of which Furniture and vehicles: +€9,619
- Reserves -€6,411
down €6,411 (-7.2%), from €89,097 to €82,686
of which Distributable reserves: -€6,411
- Debts after one year -€4,695
down €4,695 (-92.2%), from €5,091 to €396
- Gross operating margin +€7,532
up €7,532 (+19.2%), from €39,167 to €46,700
- Taxes +€2,440
up €2,440 (+36.4%), from €6,708 to €9,148
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 | €144,449 | €134,000 | -€10,450 | -7.2% |
| Fixed assets | 21/28 | €67,787 | €71,495 | +€3,708 | +5.5% |
| Tangible fixed assets | 22/27 | €67,787 | €71,495 | +€3,708 | +5.5% |
| Land and buildings | 22 | €35,567 | €32,919 | -€2,648 | -7.4% |
| Plant, machinery and equipment | 23 | €16,664 | €20,765 | +€4,102 | +24.6% |
| Furniture and vehicles | 24 | - | €9,619 | +€9,619 | |
| Leasing and similar rights | 25 | €15,556 | €8,192 | -€7,365 | -47.3% |
| Current assets | 29/58 | €76,663 | €62,505 | -€14,158 | -18.5% |
| Amounts receivable within one year | 40/41 | €1,820 | €7,636 | +€5,816 | +319.5% |
| Trade receivables | 40 | €1,820 | €4,461 | +€2,641 | +145.1% |
| Other amounts receivable | 41 | €0 | €3,175 | +€3,175 | |
| Cash at bank and in hand | 54/58 | €62,839 | €42,994 | -€19,846 | -31.6% |
| Deferred charges and accrued income | 490/1 | €12,003 | €11,875 | -€128 | -1.1% |
| Total equity and liabilities | 10/49 | €144,449 | €134,000 | -€10,450 | -7.2% |
| Equity | 10/15 | €107,697 | €101,286 | -€6,411 | -6.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €89,097 | €82,686 | -€6,411 | -7.2% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €89,097 | €82,686 | -€6,411 | -7.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €36,753 | €32,714 | -€4,039 | -11.0% |
| Amounts payable after more than one year | 17 | €5,091 | €396 | -€4,695 | -92.2% |
| Financial debts | 170/4 | €5,091 | €396 | -€4,695 | -92.2% |
| Amounts payable within one year | 42/48 | €31,662 | €32,318 | +€656 | +2.1% |
| Current portion of amounts payable after more than one year | 42 | €4,585 | €4,695 | +€110 | +2.4% |
| Trade debts | 44 | €1,944 | €1,241 | -€704 | -36.2% |
| Suppliers | 440/4 | €1,944 | €1,241 | -€704 | -36.2% |
| Taxes, remuneration and social security | 45 | €1,831 | €1,714 | -€117 | -6.4% |
| Taxes | 450/3 | €1,831 | €1,714 | -€117 | -6.4% |
| Other amounts payable | 47/48 | €23,301 | €24,669 | +€1,367 | +5.9% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,535 | €13,568 | +€34 | +0.2% |
| Other operating charges | 640/8 | €5,166 | €5,387 | +€221 | +4.3% |
| Gross operating margin | 9900 | €39,167 | €46,700 | +€7,532 | +19.2% |
| Operating profit (loss) | 9901 | €20,467 | €27,744 | +€7,277 | +35.6% |
| Financial income | 75/76B | €26 | €46 | +€20 | +75.1% |
| Recurring financial income | 75 | €26 | €46 | +€20 | +75.1% |
| Financial charges | 65/66B | €487 | €384 | -€103 | -21.1% |
| Recurring financial charges | 65 | €487 | €384 | -€103 | -21.1% |
| Profit (loss) for the period before taxes | 9903 | €20,006 | €27,406 | +€7,400 | +37.0% |
| Income taxes | 67/77 | €6,708 | €9,148 | +€2,440 | +36.4% |
| Profit (loss) for the period | 9904 | €13,298 | €18,258 | +€4,960 | +37.3% |
| Profit (loss) for the period to be appropriated | 9905 | €13,298 | €18,258 | +€4,960 | +37.3% |
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 4 October 2026 via checked.be.