Bomsky: 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.
Bomsky
Largest movements
- Cash +€34,494
up €34,494 (+36.2%), from €95,217 to €129,711
mainly Net result for the year (+€42,757) and Tax, wage and social debts (+€2,142)
- Receivables within one year +€3,878
up €3,878 (+22.5%), from €17,250 to €21,128
of which Other amounts receivable: +€3,334
- Deferred charges and accrued income +€3,473
new in 2025: €3,473
- Profit (loss) carried forward +€42,757
up €42,757 (+3926.0%), from €1,089 to €43,846
- Tax, wage and social debts +€2,142
up €2,142 (+35.1%), from €6,108 to €8,250
of which Taxes: +€4,601
- Trade debts -€1,744
down €1,744 (-61.6%), from €2,834 to €1,089
- Gross operating margin +€7,168
up €7,168 (+14.6%), from €49,207 to €56,375
- Taxes -€1,375
down €1,375 (-10.2%), from €13,541 to €12,166
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 | €113,804 | €154,825 | +€41,022 | +36.0% |
| Fixed assets | 21/28 | €1,336 | €513 | -€823 | -61.6% |
| Tangible fixed assets | 22/27 | €1,336 | €513 | -€823 | -61.6% |
| Furniture and vehicles | 24 | €1,336 | €513 | -€823 | -61.6% |
| Current assets | 29/58 | €112,467 | €154,312 | +€41,845 | +37.2% |
| Amounts receivable within one year | 40/41 | €17,250 | €21,128 | +€3,878 | +22.5% |
| Trade receivables | 40 | €16,727 | €17,271 | +€544 | +3.3% |
| Other amounts receivable | 41 | €523 | €3,857 | +€3,334 | +637.2% |
| Cash at bank and in hand | 54/58 | €95,217 | €129,711 | +€34,494 | +36.2% |
| Deferred charges and accrued income | 490/1 | - | €3,473 | +€3,473 | |
| Total equity and liabilities | 10/49 | €113,804 | €154,825 | +€41,022 | +36.0% |
| Equity | 10/15 | €93,489 | €136,246 | +€42,757 | +45.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €90,400 | €90,400 | = | 0.0% |
| Distributable reserves | 133 | €90,400 | €90,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,089 | €43,846 | +€42,757 | +3926.0% |
| Amounts payable | 17/49 | €20,315 | €18,579 | -€1,735 | -8.5% |
| Amounts payable within one year | 42/48 | €20,315 | €18,579 | -€1,735 | -8.5% |
| Financial debts | 43 | €1,838 | €467 | -€1,371 | -74.6% |
| Credit institutions | 430/8 | €1,838 | €467 | -€1,371 | -74.6% |
| Trade debts | 44 | €2,834 | €1,089 | -€1,744 | -61.6% |
| Suppliers | 440/4 | €2,834 | €1,089 | -€1,744 | -61.6% |
| Taxes, remuneration and social security | 45 | €6,108 | €8,250 | +€2,142 | +35.1% |
| Taxes | 450/3 | €3,649 | €8,250 | +€4,601 | +126.1% |
| Remuneration and social security | 454/9 | €2,460 | €0 | -€2,460 | -100.0% |
| Other amounts payable | 47/48 | €9,534 | €8,773 | -€761 | -8.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,368 | €823 | -€544 | -39.8% |
| Other operating charges | 640/8 | €387 | €470 | +€83 | +21.4% |
| Gross operating margin | 9900 | €49,207 | €56,375 | +€7,168 | +14.6% |
| Operating profit (loss) | 9901 | €47,452 | €55,082 | +€7,629 | +16.1% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €180 | €160 | -€20 | -11.2% |
| Recurring financial charges | 65 | €180 | €160 | -€20 | -11.2% |
| Profit (loss) for the period before taxes | 9903 | €47,272 | €54,923 | +€7,651 | +16.2% |
| Income taxes | 67/77 | €13,541 | €12,166 | -€1,375 | -10.2% |
| Profit (loss) for the period | 9904 | €33,731 | €42,757 | +€9,026 | +26.8% |
| Profit (loss) for the period to be appropriated | 9905 | €33,731 | €42,757 | +€9,026 | +26.8% |
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 11 October 2026 via checked.be.