BOMI: 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.
BOMI
Largest movements
- Cash +€215,006
up €215,006 (+83.9%), from €256,306 to €471,312
mainly Trade debts (+€382,837) and Other debts (+€22,999)
- Stocks and contracts +€98,774
up €98,774 (+102%), from €96,876 to €195,649
- Receivables within one year +€71,119
up €71,119 (+10.6%), from €671,957 to €743,075
of which Trade receivables: +€83,971
- Tangible fixed assets +€23,304
up €23,304 (+157%), from €14,872 to €38,176
- Trade debts +€382,837
up €382,837 (+60.7%), from €630,542 to €1.0m
- Other debts +€22,999
up €22,999 (+234%), from €9,822 to €32,821
- Write-downs +€45,902
new in 2025: €45,902
- Gross operating margin +€45,523
up €45,523 (+14.6%), from €312,379 to €357,903
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 | €1,043,253 | €1,452,729 | +€409,476 | +39.2% |
| Fixed assets | 21/28 | €14,872 | €38,176 | +€23,304 | +157% |
| Tangible fixed assets | 22/27 | €14,872 | €38,176 | +€23,304 | +157% |
| Plant, machinery and equipment | 23 | €14,872 | €38,176 | +€23,304 | +157% |
| Current assets | 29/58 | €1,028,381 | €1,414,553 | +€386,172 | +37.6% |
| Stocks and contracts in progress | 3 | €96,876 | €195,649 | +€98,774 | +102% |
| Stocks | 30/36 | €96,876 | €195,649 | +€98,774 | +102% |
| Amounts receivable within one year | 40/41 | €671,957 | €743,075 | +€71,119 | +10.6% |
| Trade receivables | 40 | €656,372 | €740,343 | +€83,971 | +12.8% |
| Other amounts receivable | 41 | €15,585 | €2,732 | -€12,852 | -82.5% |
| Cash at bank and in hand | 54/58 | €256,306 | €471,312 | +€215,006 | +83.9% |
| Deferred charges and accrued income | 490/1 | €3,243 | €4,516 | +€1,273 | +39.2% |
| Total equity and liabilities | 10/49 | €1,043,253 | €1,452,729 | +€409,476 | +39.2% |
| Equity | 10/15 | €115,644 | €122,397 | +€6,753 | +5.8% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €65,644 | €72,397 | +€6,753 | +10.3% |
| Distributable reserves | 133 | €65,644 | €72,397 | +€6,753 | +10.3% |
| Amounts payable | 17/49 | €927,609 | €1,330,332 | +€402,722 | +43.4% |
| Amounts payable after more than one year | 17 | €256,400 | €256,400 | = | 0.0% |
| Financial debts | 170/4 | €256,400 | €256,400 | = | 0.0% |
| Amounts payable within one year | 42/48 | €667,382 | €1,070,125 | +€402,743 | +60.3% |
| Trade debts | 44 | €630,542 | €1,013,379 | +€382,837 | +60.7% |
| Suppliers | 440/4 | €630,542 | €1,013,379 | +€382,837 | +60.7% |
| Taxes, remuneration and social security | 45 | €27,018 | €23,925 | -€3,093 | -11.4% |
| Taxes | 450/3 | €2,913 | €1,450 | -€1,463 | -50.2% |
| Remuneration and social security | 454/9 | €24,105 | €22,475 | -€1,630 | -6.8% |
| Other amounts payable | 47/48 | €9,822 | €32,821 | +€22,999 | +234% |
| Accrued charges and deferred income | 492/3 | €3,827 | €3,806 | -€21 | -0.6% |
| Remuneration, social security and pensions | 62 | €284,152 | €284,744 | +€591 | +0.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,740 | €9,196 | +€456 | +5.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €45,902 | +€45,902 | |
| Other operating charges | 640/8 | €1,022 | €1,618 | +€595 | +58.2% |
| Gross operating margin | 9900 | €312,379 | €357,903 | +€45,523 | +14.6% |
| Operating profit (loss) | 9901 | €18,465 | €16,444 | -€2,021 | -10.9% |
| Financial income | 75/76B | €818 | €538 | -€280 | -34.2% |
| Recurring financial income | 75 | €818 | €538 | -€280 | -34.2% |
| Financial charges | 65/66B | €10,257 | €8,780 | -€1,477 | -14.4% |
| Recurring financial charges | 65 | €10,257 | €8,780 | -€1,477 | -14.4% |
| Profit (loss) for the period before taxes | 9903 | €9,027 | €8,203 | -€824 | -9.1% |
| Income taxes | 67/77 | €2,912 | €1,450 | -€1,463 | -50.2% |
| Profit (loss) for the period | 9904 | €6,114 | €6,753 | +€639 | +10.5% |
| Profit (loss) for the period to be appropriated | 9905 | €6,114 | €6,753 | +€639 | +10.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.