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
- Receivables within one year +€104,367
up €104,367 (+26.9%), from €388,408 to €492,774
of which Other amounts receivable: +€103,812
- Tangible fixed assets -€12,546
down €12,546 (-4.4%), from €282,389 to €269,843
of which Land and buildings: -€21,313
- Reserves +€88,523
up €88,523 (+32.3%), from €274,288 to €362,812
of which Distributable reserves: +€88,523
- Gross operating margin +€17,403
up €17,403 (+12.2%), from €143,180 to €160,583
- Taxes +€4,591
up €4,591 (+15.3%), from €30,099 to €34,690
- Staff costs -€4,001
down €4,001 (-8.2%), from €49,000 to €44,999
- Financial income +€2,066
up €2,066 (+9.1%), from €22,593 to €24,658
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €678,942 | €774,014 | +€95,072 | +14.0% |
| Fixed assets | 21/28 | €282,389 | €269,843 | -€12,546 | -4.4% |
| Tangible fixed assets | 22/27 | €282,389 | €269,843 | -€12,546 | -4.4% |
| Land and buildings | 22 | €282,389 | €261,076 | -€21,313 | -7.5% |
| Furniture and vehicles | 24 | - | €8,767 | +€8,767 | |
| Current assets | 29/58 | €396,553 | €504,171 | +€107,619 | +27.1% |
| Amounts receivable within one year | 40/41 | €388,408 | €492,774 | +€104,367 | +26.9% |
| Trade receivables | 40 | €19,119 | €19,674 | +€555 | +2.9% |
| Other amounts receivable | 41 | €369,288 | €473,100 | +€103,812 | +28.1% |
| Cash at bank and in hand | 54/58 | €8,145 | €11,397 | +€3,252 | +39.9% |
| Total equity and liabilities | 10/49 | €678,942 | €774,014 | +€95,072 | +14.0% |
| Equity | 10/15 | €586,694 | €675,217 | +€88,523 | +15.1% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €274,288 | €362,812 | +€88,523 | +32.3% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €272,433 | €360,957 | +€88,523 | +32.5% |
| Profit (loss) carried forward | 14 | €293,855 | €293,855 | = | 0.0% |
| Provisions and deferred taxes | 16 | €3,245 | €3,245 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €3,245 | €3,245 | = | 0.0% |
| Major repairs and maintenance | 162 | €3,245 | €3,245 | = | 0.0% |
| Amounts payable | 17/49 | €89,003 | €95,552 | +€6,549 | +7.4% |
| Amounts payable within one year | 42/48 | €89,003 | €95,552 | +€6,549 | +7.4% |
| Current portion of amounts payable after more than one year | 42 | - | €4,035 | +€4,035 | |
| Financial debts | 43 | €3,043 | - | -€3,043 | |
| Credit institutions | 430/8 | €3,043 | - | -€3,043 | |
| Trade debts | 44 | €2,116 | €5,638 | +€3,522 | +166.4% |
| Suppliers | 440/4 | €2,116 | €5,638 | +€3,522 | +166.4% |
| Taxes, remuneration and social security | 45 | €26,132 | €30,668 | +€4,536 | +17.4% |
| Taxes | 450/3 | €26,132 | €30,668 | +€4,536 | +17.4% |
| Other amounts payable | 47/48 | €57,712 | €55,212 | -€2,500 | -4.3% |
| Remuneration, social security and pensions | 62 | €49,000 | €44,999 | -€4,001 | -8.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,546 | €12,546 | = | 0.0% |
| Other operating charges | 640/8 | €3,006 | €4,108 | +€1,102 | +36.7% |
| Gross operating margin | 9900 | €143,180 | €160,583 | +€17,403 | +12.2% |
| Operating profit (loss) | 9901 | €78,627 | €98,930 | +€20,303 | +25.8% |
| Financial income | 75/76B | €22,593 | €24,658 | +€2,066 | +9.1% |
| Recurring financial income | 75 | €22,593 | €24,658 | +€2,066 | +9.1% |
| Financial charges | 65/66B | €627 | €376 | -€251 | -40.0% |
| Recurring financial charges | 65 | €627 | €376 | -€251 | -40.0% |
| Profit (loss) for the period before taxes | 9903 | €100,593 | €123,213 | +€22,620 | +22.5% |
| Income taxes | 67/77 | €30,099 | €34,690 | +€4,591 | +15.3% |
| Profit (loss) for the period | 9904 | €70,494 | €88,523 | +€18,029 | +25.6% |
| Profit (loss) for the period to be appropriated | 9905 | €70,494 | €88,523 | +€18,029 | +25.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.