BOMMADENISE: 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.
What changed
BOMMADENISE
NACE 70.200, Business and other management consultancy
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€12,410
2024 · -€884+€13,294
Equity
€441,161
2024 · €428,752+€12,410
Cash
€7,571
2024 · €5,178+€2,393
Balance sheet total
€1.6m
2024 · €1.6m-€45,252
Largest movements
Assets
- Tangible fixed assets -€55,249
down €55,249 (-3.5%), from €1.6m to €1.5m
of which Land and buildings: -€54,503
Equity and liabilities
- Debts after one year -€54,654
down €54,654 (-12.7%), from €431,509 to €376,855
- Other debts -€44,037
down €44,037 (-8.1%), from €541,598 to €497,561
- Tax, wage and social debts +€18,080
up €18,080 (+84.0%), from €21,526 to €39,606
Income statement
- Gross operating margin +€27,139
up €27,139 (+23.4%), from €115,999 to €143,138
- Taxes +€13,440
up €13,440 (+59.7%), from €22,500 to €35,940
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.
Result 2024
-€884
Gross operating margin
+€27,139
Depreciation
+€674
Other operating charges
-€494
Financial charges
-€585
Taxes
-€13,440
Result 2025
€12,410
raises the resultlowers the result
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.
From operations
+€56,285
Investment
-€14,174
Financing
-€39,719
Cash 2024
€5,178
From operations (derived)
+€56,285
Net result for the year
+€12,410
Depreciation
+€69,423
Receivables within one year
-€4,594
Deferred charges and accrued income
-€3,010
Provisions
-€7,500
Trade debts
+€14,202
Tax, wage and social debts
+€18,080
Other debts
-€44,037
Accrued charges and deferred income
+€1,312
Investment (derived)
-€14,174
Investment in fixed assets (net)
-€14,174
Financing
-€39,719
Debts after one year
-€54,654
Current portion of long-term debt
-€1,410
Short-term financial debts
+€16,345
Cash 2025
€7,571
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,639,020 | €1,593,768 | -€45,252 | -2.8% |
| Fixed assets | 21/28 | €1,599,258 | €1,544,008 | -€55,249 | -3.5% |
| Tangible fixed assets | 22/27 | €1,599,258 | €1,544,008 | -€55,249 | -3.5% |
| Land and buildings | 22 | €1,597,539 | €1,543,036 | -€54,503 | -3.4% |
| Furniture and vehicles | 24 | €1,719 | €973 | -€746 | -43.4% |
| Current assets | 29/58 | €39,762 | €49,760 | +€9,997 | +25.1% |
| Amounts receivable within one year | 40/41 | €31,572 | €36,166 | +€4,594 | +14.6% |
| Trade receivables | 40 | €31,445 | €36,150 | +€4,705 | +15.0% |
| Other amounts receivable | 41 | €127 | €16 | -€111 | -87.2% |
| Cash at bank and in hand | 54/58 | €5,178 | €7,571 | +€2,393 | +46.2% |
| Deferred charges and accrued income | 490/1 | €3,013 | €6,023 | +€3,010 | +99.9% |
| Total equity and liabilities | 10/49 | €1,639,020 | €1,593,768 | -€45,252 | -2.8% |
| Equity | 10/15 | €428,752 | €441,161 | +€12,410 | +2.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €416,352 | €428,761 | +€12,410 | +3.0% |
| Tax-exempt reserves | 132 | €383,916 | €361,416 | -€22,500 | -5.9% |
| Distributable reserves | 133 | €32,435 | €67,345 | +€34,910 | +108% |
| Provisions and deferred taxes | 16 | €127,972 | €120,472 | -€7,500 | -5.9% |
| Deferred taxes | 168 | €127,972 | €120,472 | -€7,500 | -5.9% |
| Amounts payable | 17/49 | €1,082,297 | €1,032,135 | -€50,162 | -4.6% |
| Amounts payable after more than one year | 17 | €431,509 | €376,855 | -€54,654 | -12.7% |
| Financial debts | 170/4 | €431,509 | €376,855 | -€54,654 | -12.7% |
| Amounts payable within one year | 42/48 | €648,926 | €652,106 | +€3,180 | +0.5% |
| Current portion of amounts payable after more than one year | 42 | €78,574 | €77,165 | -€1,410 | -1.8% |
| Financial debts | 43 | €1,765 | €18,110 | +€16,345 | +926% |
| Credit institutions | 430/8 | €1,765 | €18,110 | +€16,345 | +926% |
| Trade debts | 44 | €5,462 | €19,664 | +€14,202 | +260% |
| Suppliers | 440/4 | €5,462 | €19,664 | +€14,202 | +260% |
| Taxes, remuneration and social security | 45 | €21,526 | €39,606 | +€18,080 | +84.0% |
| Taxes | 450/3 | €21,526 | €39,606 | +€18,080 | +84.0% |
| Other amounts payable | 47/48 | €541,598 | €497,561 | -€44,037 | -8.1% |
| Accrued charges and deferred income | 492/3 | €1,862 | €3,174 | +€1,312 | +70.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €70,097 | €69,423 | -€674 | -1.0% |
| Other operating charges | 640/8 | €8,859 | €9,353 | +€494 | +5.6% |
| Gross operating margin | 9900 | €115,999 | €143,138 | +€27,139 | +23.4% |
| Operating profit (loss) | 9901 | €37,043 | €64,362 | +€27,319 | +73.7% |
| Financial charges | 65/66B | €22,927 | €23,511 | +€585 | +2.6% |
| Recurring financial charges | 65 | €22,927 | €23,511 | +€585 | +2.6% |
| Profit (loss) for the period before taxes | 9903 | €14,116 | €40,850 | +€26,734 | +189% |
| Transfer from deferred taxes | 780 | €7,500 | €7,500 | = | 0.0% |
| Income taxes | 67/77 | €22,500 | €35,940 | +€13,440 | +59.7% |
| Profit (loss) for the period | 9904 | -€884 | €12,410 | +€13,294 | |
| Transfer from tax-exempt reserves | 789 | €22,500 | €22,500 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €21,616 | €34,910 | +€13,294 | +61.5% |
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 30 October 2026 via checked.be.