BOMO: 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.
BOMO
Largest movements
- Cash +€52,107
up €52,107 (+34.8%), from €149,744 to €201,851
mainly Depreciation (+€54,826) and Net result for the year (+€12,567)
- Tangible fixed assets -€51,434
down €51,434 (-11.2%), from €459,730 to €408,296
of which Land and buildings: -€36,438
- Profit (loss) carried forward +€12,567
up €12,567 (+65.9%), from -€19,063 to -€6,496
- Debts after one year -€11,743
down €11,743 (-16.1%), from €72,762 to €61,019
- Purchases and services -€33,884
down €33,884 (-46.1%), from €73,573 to €39,689
- Gross operating margin +€28,684
up €28,684 (+51.6%), from €55,577 to €84,261
- Turnover -€5,200
down €5,200 (-4.0%), from €129,150 to €123,950
- Financial charges -€2,037
down €2,037 (-45.1%), from €4,512 to €2,475
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 | €609,474 | €610,147 | +€673 | +0.1% |
| Fixed assets | 21/28 | €459,730 | €408,296 | -€51,434 | -11.2% |
| Tangible fixed assets | 22/27 | €459,730 | €408,296 | -€51,434 | -11.2% |
| Land and buildings | 22 | €393,691 | €357,253 | -€36,438 | -9.3% |
| Plant, machinery and equipment | 23 | €49,515 | €40,757 | -€8,758 | -17.7% |
| Furniture and vehicles | 24 | €16,524 | €10,286 | -€6,238 | -37.8% |
| Current assets | 29/58 | €149,744 | €201,851 | +€52,107 | +34.8% |
| Cash at bank and in hand | 54/58 | €149,744 | €201,851 | +€52,107 | +34.8% |
| Total equity and liabilities | 10/49 | €609,474 | €610,147 | +€673 | +0.1% |
| Equity | 10/15 | €441,993 | €454,560 | +€12,567 | +2.8% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €399,056 | €399,056 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €392,856 | €392,856 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,063 | -€6,496 | +€12,567 | +65.9% |
| Provisions and deferred taxes | 16 | €50,761 | €50,761 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €50,761 | €50,761 | = | 0.0% |
| Pensions and similar obligations | 160 | €50,761 | €50,761 | = | 0.0% |
| Amounts payable | 17/49 | €116,720 | €104,826 | -€11,894 | -10.2% |
| Amounts payable after more than one year | 17 | €72,762 | €61,019 | -€11,743 | -16.1% |
| Financial debts | 170/4 | €72,762 | €61,019 | -€11,743 | -16.1% |
| Amounts payable within one year | 42/48 | €43,958 | €43,807 | -€151 | -0.3% |
| Current portion of amounts payable after more than one year | 42 | €11,527 | €11,743 | +€216 | +1.9% |
| Financial debts | 43 | €5,890 | €5,873 | -€17 | -0.3% |
| Credit institutions | 430/8 | €5,890 | €5,873 | -€17 | -0.3% |
| Trade debts | 44 | €1,421 | €3,071 | +€1,650 | +116% |
| Suppliers | 440/4 | €1,421 | €3,071 | +€1,650 | +116% |
| Other amounts payable | 47/48 | €25,120 | €23,120 | -€2,000 | -8.0% |
| Turnover | 70 | €129,150 | €123,950 | -€5,200 | -4.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €73,573 | €39,689 | -€33,884 | -46.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €55,920 | €54,826 | -€1,094 | -2.0% |
| Other operating charges | 640/8 | €4,208 | €4,393 | +€185 | +4.4% |
| Gross operating margin | 9900 | €55,577 | €84,261 | +€28,684 | +51.6% |
| Operating profit (loss) | 9901 | -€4,551 | €25,042 | +€29,593 | |
| Financial charges | 65/66B | €4,512 | €2,475 | -€2,037 | -45.1% |
| Recurring financial charges | 65 | €4,512 | €2,475 | -€2,037 | -45.1% |
| Profit (loss) for the period before taxes | 9903 | -€9,063 | €22,567 | +€31,630 | |
| Income taxes | 67/77 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) for the period | 9904 | -€19,063 | €12,567 | +€31,630 | |
| Profit (loss) for the period to be appropriated | 9905 | -€19,063 | €12,567 | +€31,630 |
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 14 October 2026 via checked.be.