BOMMERS: 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.
BOMMERS
Largest movements
- Tangible fixed assets +€50,371
up €50,371 (+343%), from €14,665 to €65,036
of which Furniture and vehicles: +€53,176
- Cash -€49,569
down €49,569 (-44.3%), from €111,860 to €62,291
mainly Investment in fixed assets (net) (-€61,186) and Trade debts (-€7,739)
- Receivables within one year +€3,505
up €3,505 (+44.7%), from €7,843 to €11,348
of which Other amounts receivable: +€8,556
- Accrued charges and deferred income +€9,762
up €9,762 (+972%), from €1,004 to €10,766
- Trade debts -€7,739
down €7,739 (-60.5%), from €12,788 to €5,049
- Reserves +€6,749
up €6,749 (+13.1%), from €51,635 to €58,384
of which Distributable reserves: +€6,749
- Financial charges +€9,645
up €9,645 (+28,920%), from €33 to €9,678
- Gross operating margin -€8,780
down €8,780 (-20.1%), from €43,782 to €35,002
- Taxes -€4,750
down €4,750 (-44.7%), from €10,626 to €5,876
- Other operating charges +€735
up €735 (+41.1%), from €1,788 to €2,523
- Financial income +€564
up €564 (+32.4%), from €1,741 to €2,305
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 | €300,978 | €304,482 | +€3,503 | +1.2% |
| Fixed assets | 21/28 | €14,665 | €65,036 | +€50,371 | +343% |
| Tangible fixed assets | 22/27 | €14,665 | €65,036 | +€50,371 | +343% |
| Land and buildings | 22 | €7,050 | €5,176 | -€1,874 | -26.6% |
| Plant, machinery and equipment | 23 | €5,457 | €4,526 | -€931 | -17.1% |
| Furniture and vehicles | 24 | €2,158 | €55,334 | +€53,176 | +2,464% |
| Current assets | 29/58 | €286,314 | €239,446 | -€46,868 | -16.4% |
| Stocks and contracts in progress | 3 | €34,000 | €33,000 | -€1,000 | -2.9% |
| Stocks | 30/36 | €34,000 | €33,000 | -€1,000 | -2.9% |
| Amounts receivable within one year | 40/41 | €7,843 | €11,348 | +€3,505 | +44.7% |
| Trade receivables | 40 | €7,843 | €2,792 | -€5,051 | -64.4% |
| Other amounts receivable | 41 | €0 | €8,556 | +€8,556 | |
| Current investments | 50/53 | €130,000 | €130,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €111,860 | €62,291 | -€49,569 | -44.3% |
| Deferred charges and accrued income | 490/1 | €2,611 | €2,807 | +€196 | +7.5% |
| Total equity and liabilities | 10/49 | €300,978 | €304,482 | +€3,503 | +1.2% |
| Equity | 10/15 | €149,635 | €156,384 | +€6,749 | +4.5% |
| Contributions | 10/11 | €98,000 | €98,000 | = | 0.0% |
| Capital | 10 | €98,000 | €98,000 | = | 0.0% |
| Issued capital | 100 | €98,000 | €98,000 | = | 0.0% |
| Reserves | 13 | €51,635 | €58,384 | +€6,749 | +13.1% |
| Non-distributable reserves | 130/1 | €9,800 | €9,800 | = | 0.0% |
| Legal reserve | 130 | €9,800 | €9,800 | = | 0.0% |
| Distributable reserves | 133 | €41,835 | €48,584 | +€6,749 | +16.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €151,344 | €148,098 | -€3,246 | -2.1% |
| Amounts payable within one year | 42/48 | €150,339 | €137,331 | -€13,008 | -8.7% |
| Trade debts | 44 | €12,788 | €5,049 | -€7,739 | -60.5% |
| Suppliers | 440/4 | €12,788 | €5,049 | -€7,739 | -60.5% |
| Taxes, remuneration and social security | 45 | €2,867 | €53 | -€2,814 | -98.2% |
| Taxes | 450/3 | €2,867 | €53 | -€2,814 | -98.2% |
| Other amounts payable | 47/48 | €134,685 | €132,230 | -€2,455 | -1.8% |
| Accrued charges and deferred income | 492/3 | €1,004 | €10,766 | +€9,762 | +972% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,091 | €10,815 | -€276 | -2.5% |
| Other operating charges | 640/8 | €1,788 | €2,523 | +€735 | +41.1% |
| Gross operating margin | 9900 | €43,782 | €35,002 | -€8,780 | -20.1% |
| Operating profit (loss) | 9901 | €30,903 | €21,664 | -€9,239 | -29.9% |
| Financial income | 75/76B | €1,741 | €2,305 | +€564 | +32.4% |
| Recurring financial income | 75 | €1,741 | €2,305 | +€564 | +32.4% |
| Financial charges | 65/66B | €33 | €9,678 | +€9,645 | +28,920% |
| Recurring financial charges | 65 | €33 | €9,678 | +€9,645 | +28,920% |
| Profit (loss) for the period before taxes | 9903 | €32,611 | €14,291 | -€18,320 | -56.2% |
| Income taxes | 67/77 | €10,626 | €5,876 | -€4,750 | -44.7% |
| Profit (loss) for the period | 9904 | €21,985 | €8,415 | -€13,570 | -61.7% |
| Profit (loss) for the period to be appropriated | 9905 | €21,985 | €8,415 | -€13,570 | -61.7% |
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 16 October 2026 via checked.be.