BOMITEC: 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.
BOMITEC
Largest movements
- Receivables within one year +€48,224
up €48,224 (+257.3%), from €18,742 to €66,966
of which Trade receivables: +€50,439
- Current investments +€25,000
new in 2025: €25,000
- Stocks and contracts +€17,571
up €17,571 (+96.0%), from €18,295 to €35,866
of which Stocks: +€15,658
- Cash -€8,507
down €8,507 (-15.1%), from €56,184 to €47,677
mainly Receivables within one year (-€48,224) and Current investments (-€25,000)
- Tangible fixed assets -€3,957
down €3,957 (-45.5%), from €8,691 to €4,734
of which Furniture and vehicles: -€4,913
- Reserves +€72,292
new in 2025: €72,292
- Profit (loss) carried forward -€50,027
no longer reported in 2025 (was €50,027)
- Trade debts +€24,568
up €24,568 (+303.7%), from €8,089 to €32,657
- Advances received +€23,948
up €23,948 (+368.9%), from €6,493 to €30,441
- Accrued charges and deferred income +€15,324
up €15,324 (+368.6%), from €4,157 to €19,481
- Gross operating margin -€6,418
down €6,418 (-14.5%), from €44,290 to €37,872
- Write-downs -€1,600
down €1,600 (-88.9%), from €1,800 to €200
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 | €102,490 | €181,649 | +€79,159 | +77.2% |
| Fixed assets | 21/28 | €8,691 | €4,734 | -€3,957 | -45.5% |
| Tangible fixed assets | 22/27 | €8,691 | €4,734 | -€3,957 | -45.5% |
| Plant, machinery and equipment | 23 | €714 | €1,670 | +€956 | +133.9% |
| Furniture and vehicles | 24 | €7,977 | €3,064 | -€4,913 | -61.6% |
| Current assets | 29/58 | €93,799 | €176,915 | +€83,116 | +88.6% |
| Stocks and contracts in progress | 3 | €18,295 | €35,866 | +€17,571 | +96.0% |
| Stocks | 30/36 | €16,395 | €32,053 | +€15,658 | +95.5% |
| Contracts in progress | 37 | €1,900 | €3,813 | +€1,913 | +100.7% |
| Amounts receivable within one year | 40/41 | €18,742 | €66,966 | +€48,224 | +257.3% |
| Trade receivables | 40 | €12,226 | €62,665 | +€50,439 | +412.5% |
| Other amounts receivable | 41 | €6,516 | €4,301 | -€2,215 | -34.0% |
| Current investments | 50/53 | - | €25,000 | +€25,000 | |
| Cash at bank and in hand | 54/58 | €56,184 | €47,677 | -€8,507 | -15.1% |
| Deferred charges and accrued income | 490/1 | €578 | €1,405 | +€828 | +143.3% |
| Total equity and liabilities | 10/49 | €102,490 | €181,649 | +€79,159 | +77.2% |
| Equity | 10/15 | €70,027 | €92,292 | +€22,265 | +31.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | - | €72,292 | +€72,292 | |
| Distributable reserves | 133 | - | €72,292 | +€72,292 | |
| Profit (loss) carried forward | 14 | €50,027 | - | -€50,027 | |
| Amounts payable | 17/49 | €32,463 | €89,357 | +€56,894 | +175.3% |
| Amounts payable after more than one year | 17 | €2,855 | - | -€2,855 | |
| Financial debts | 170/4 | €2,855 | - | -€2,855 | |
| Amounts payable within one year | 42/48 | €25,451 | €69,876 | +€44,425 | +174.6% |
| Current portion of amounts payable after more than one year | 42 | €5,734 | €2,855 | -€2,878 | -50.2% |
| Trade debts | 44 | €8,089 | €32,657 | +€24,568 | +303.7% |
| Suppliers | 440/4 | €8,089 | €32,657 | +€24,568 | +303.7% |
| Advances received on contracts in progress | 46 | €6,493 | €30,441 | +€23,948 | +368.9% |
| Taxes, remuneration and social security | 45 | €3,811 | €3,923 | +€112 | +2.9% |
| Taxes | 450/3 | €1,061 | €3,923 | +€2,862 | +269.7% |
| Remuneration and social security | 454/9 | €2,750 | - | -€2,750 | |
| Other amounts payable | 47/48 | €1,324 | - | -€1,324 | |
| Accrued charges and deferred income | 492/3 | €4,157 | €19,481 | +€15,324 | +368.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,787 | €6,473 | -€314 | -4.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,800 | €200 | -€1,600 | -88.9% |
| Other operating charges | 640/8 | €1,232 | €1,329 | +€98 | +7.9% |
| Gross operating margin | 9900 | €44,290 | €37,872 | -€6,418 | -14.5% |
| Operating profit (loss) | 9901 | €34,472 | €29,870 | -€4,601 | -13.3% |
| Financial income | 75/76B | €0 | €208 | +€208 | +345866.7% |
| Recurring financial income | 75 | €0 | €208 | +€208 | +345866.7% |
| Financial charges | 65/66B | €173 | €213 | +€40 | +23.1% |
| Recurring financial charges | 65 | €173 | €213 | +€40 | +23.1% |
| Profit (loss) for the period before taxes | 9903 | €34,299 | €29,865 | -€4,434 | -12.9% |
| Income taxes | 67/77 | €8,030 | €7,600 | -€429 | -5.3% |
| Profit (loss) for the period | 9904 | €26,269 | €22,265 | -€4,005 | -15.2% |
| Profit (loss) for the period to be appropriated | 9905 | €26,269 | €22,265 | -€4,005 | -15.2% |
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 12 October 2026 via checked.be.