BOMOR: what changed
Two fiscal 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.
BOMOR
Largest movements
- Receivables within one year +€37,740
up €37,740 (+44.2%), from €85,372 to €123,112
of which Other amounts receivable: +€28,111
- Tangible fixed assets -€14,409
down €14,409 (-15.2%), from €94,969 to €80,559
of which Land and buildings: -€8,696
- Cash -€5,544
down €5,544 (-10.1%), from €54,841 to €49,297
mainly Contributions, distributions and other (-€88,836) and Receivables within one year (-€37,740)
- Deferred charges and accrued income +€3,235
up €3,235 (+310.7%), from €1,041 to €4,276
- Other debts +€73,997
up €73,997 (+498.7%), from €14,838 to €88,836
- Reserves -€44,799
down €44,799 (-28.3%), from €158,523 to €113,724
- Debts after one year -€11,994
down €11,994 (-100.0%), from €11,994 to €0
- Current portion of long-term debt -€7,879
down €7,879 (-39.6%), from €19,874 to €11,994
- Tax, wage and social debts +€6,977
up €6,977 (+37.7%), from €18,506 to €25,483
of which Taxes: +€7,058
- Gross operating margin +€7,895
up €7,895 (+10.2%), from €77,767 to €85,662
- Taxes +€2,124
up €2,124 (+10.1%), from €20,983 to €23,107
- Other operating charges -€1,232
down €1,232 (-37.2%), from €3,313 to €2,081
- Financial charges -€902
down €902 (-30.5%), from €2,960 to €2,059
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 | €239,315 | €261,004 | +€21,689 | +9.1% |
| Fixed assets | 21/28 | €94,969 | €80,559 | -€14,409 | -15.2% |
| Tangible fixed assets | 22/27 | €94,969 | €80,559 | -€14,409 | -15.2% |
| Land and buildings | 22 | €82,609 | €73,913 | -€8,696 | -10.5% |
| Plant, machinery and equipment | 23 | €9,077 | €4,062 | -€5,015 | -55.2% |
| Furniture and vehicles | 24 | €3,283 | €2,584 | -€699 | -21.3% |
| Current assets | 29/58 | €144,347 | €180,445 | +€36,098 | +25.0% |
| Stocks and contracts in progress | 3 | €3,092 | €3,760 | +€668 | +21.6% |
| Stocks | 30/36 | €3,092 | €3,760 | +€668 | +21.6% |
| Amounts receivable within one year | 40/41 | €85,372 | €123,112 | +€37,740 | +44.2% |
| Trade receivables | 40 | €4,832 | €14,461 | +€9,629 | +199.3% |
| Other amounts receivable | 41 | €80,540 | €108,651 | +€28,111 | +34.9% |
| Cash at bank and in hand | 54/58 | €54,841 | €49,297 | -€5,544 | -10.1% |
| Deferred charges and accrued income | 490/1 | €1,041 | €4,276 | +€3,235 | +310.7% |
| Total equity and liabilities | 10/49 | €239,315 | €261,004 | +€21,689 | +9.1% |
| Equity | 10/15 | €167,823 | €123,024 | -€44,799 | -26.7% |
| Contributions | 10/11 | €9,300 | €9,300 | = | 0.0% |
| Reserves | 13 | €158,523 | €113,724 | -€44,799 | -28.3% |
| Distributable reserves | 133 | €158,523 | €113,724 | -€44,799 | -28.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €71,492 | €137,980 | +€66,488 | +93.0% |
| Amounts payable after more than one year | 17 | €11,994 | €0 | -€11,994 | -100.0% |
| Financial debts | 170/4 | €11,994 | €0 | -€11,994 | -100.0% |
| Amounts payable within one year | 42/48 | €59,498 | €137,980 | +€78,482 | +131.9% |
| Current portion of amounts payable after more than one year | 42 | €19,874 | €11,994 | -€7,879 | -39.6% |
| Financial debts | 43 | - | €2,025 | +€2,025 | |
| Credit institutions | 430/8 | - | €2,025 | +€2,025 | |
| Trade debts | 44 | €6,280 | €9,643 | +€3,363 | +53.6% |
| Suppliers | 440/4 | €6,280 | €9,643 | +€3,363 | +53.6% |
| Taxes, remuneration and social security | 45 | €18,506 | €25,483 | +€6,977 | +37.7% |
| Taxes | 450/3 | €18,425 | €25,483 | +€7,058 | +38.3% |
| Remuneration and social security | 454/9 | €82 | €0 | -€82 | -100.0% |
| Other amounts payable | 47/48 | €14,838 | €88,836 | +€73,997 | +498.7% |
| Remuneration, social security and pensions | 62 | €15 | €77 | +€62 | +408.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,900 | €14,409 | +€510 | +3.7% |
| Other operating charges | 640/8 | €3,313 | €2,081 | -€1,232 | -37.2% |
| Gross operating margin | 9900 | €77,767 | €85,662 | +€7,895 | +10.2% |
| Operating profit (loss) | 9901 | €60,539 | €69,095 | +€8,556 | +14.1% |
| Financial income | 75/76B | €83 | €108 | +€24 | +29.4% |
| Recurring financial income | 75 | €83 | €108 | +€24 | +29.4% |
| Financial charges | 65/66B | €2,960 | €2,059 | -€902 | -30.5% |
| Recurring financial charges | 65 | €2,960 | €2,059 | -€902 | -30.5% |
| Profit (loss) for the period before taxes | 9903 | €57,662 | €67,144 | +€9,482 | +16.4% |
| Income taxes | 67/77 | €20,983 | €23,107 | +€2,124 | +10.1% |
| Profit (loss) for the period | 9904 | €36,679 | €44,036 | +€7,358 | +20.1% |
| Profit (loss) for the period to be appropriated | 9905 | €36,679 | €44,036 | +€7,358 | +20.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.