BOMUR: 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.
BOMUR
Largest movements
- Tangible fixed assets -€17,575
down €17,575 (-29.0%), from €60,543 to €42,968
of which Furniture and vehicles: -€16,960
- Stocks and contracts +€14,000
up €14,000 (+63.6%), from €22,000 to €36,000
- Cash -€4,098
down €4,098 (-28.0%), from €14,624 to €10,526
mainly Stocks and contracts (-€14,000) and Debts after one year (-€11,051)
- Deferred charges and accrued income -€1,626
down €1,626 (-25.2%), from €6,464 to €4,838
- Debts after one year -€11,051
down €11,051 (-26.1%), from €42,363 to €31,312
- Current portion of long-term debt -€4,878
down €4,878 (-28.8%), from €16,964 to €12,086
- Accrued charges and deferred income +€3,445
up €3,445 (+163.7%), from €2,105 to €5,550
- Tax, wage and social debts +€3,320
up €3,320 (+35.5%), from €9,361 to €12,681
of which Remuneration and social security: +€4,278
- Gross operating margin +€16,910
up €16,910 (+12.1%), from €139,699 to €156,609
- Staff costs +€16,908
up €16,908 (+15.5%), from €108,867 to €125,775
- Taxes +€2,267
up €2,267 (+280.9%), from €807 to €3,074
- Financial charges +€1,580
up €1,580 (+115.8%), from €1,364 to €2,944
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 | €134,691 | €125,499 | -€9,192 | -6.8% |
| Fixed assets | 21/28 | €60,543 | €42,968 | -€17,575 | -29.0% |
| Tangible fixed assets | 22/27 | €60,543 | €42,968 | -€17,575 | -29.0% |
| Plant, machinery and equipment | 23 | €1,513 | €898 | -€615 | -40.6% |
| Furniture and vehicles | 24 | €59,030 | €42,070 | -€16,960 | -28.7% |
| Current assets | 29/58 | €74,148 | €82,531 | +€8,383 | +11.3% |
| Stocks and contracts in progress | 3 | €22,000 | €36,000 | +€14,000 | +63.6% |
| Stocks | 30/36 | €22,000 | €36,000 | +€14,000 | +63.6% |
| Amounts receivable within one year | 40/41 | €31,060 | €31,167 | +€107 | +0.3% |
| Trade receivables | 40 | €26,755 | €27,441 | +€686 | +2.6% |
| Other amounts receivable | 41 | €4,305 | €3,726 | -€579 | -13.4% |
| Cash at bank and in hand | 54/58 | €14,624 | €10,526 | -€4,098 | -28.0% |
| Deferred charges and accrued income | 490/1 | €6,464 | €4,838 | -€1,626 | -25.2% |
| Total equity and liabilities | 10/49 | €134,691 | €125,499 | -€9,192 | -6.8% |
| Equity | 10/15 | €63,660 | €63,870 | +€210 | +0.3% |
| Contributions | 10/11 | €12,395 | €12,395 | = | 0.0% |
| Capital | 10 | €12,395 | €12,395 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Uncalled capital | 101 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €1,921 | €1,921 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,921 | €1,921 | = | 0.0% |
| Legal reserve | 130 | €1,859 | €1,859 | = | 0.0% |
| Other | 1319 | €62 | €62 | = | 0.0% |
| Profit (loss) carried forward | 14 | €49,344 | €49,554 | +€210 | +0.4% |
| Amounts payable | 17/49 | €71,031 | €61,629 | -€9,402 | -13.2% |
| Amounts payable after more than one year | 17 | €42,363 | €31,312 | -€11,051 | -26.1% |
| Financial debts | 170/4 | €42,363 | €31,312 | -€11,051 | -26.1% |
| Amounts payable within one year | 42/48 | €26,563 | €24,767 | -€1,796 | -6.8% |
| Current portion of amounts payable after more than one year | 42 | €16,964 | €12,086 | -€4,878 | -28.8% |
| Taxes, remuneration and social security | 45 | €9,361 | €12,681 | +€3,320 | +35.5% |
| Taxes | 450/3 | €9,361 | €8,403 | -€958 | -10.2% |
| Remuneration and social security | 454/9 | - | €4,278 | +€4,278 | |
| Other amounts payable | 47/48 | €238 | - | -€238 | |
| Accrued charges and deferred income | 492/3 | €2,105 | €5,550 | +€3,445 | +163.7% |
| Non-recurring operating income | 76A | €12,690 | €2,599 | -€10,091 | -79.5% |
| Remuneration, social security and pensions | 62 | €108,867 | €125,775 | +€16,908 | +15.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,490 | €17,575 | +€1,085 | +6.6% |
| Other operating charges | 640/8 | €2,217 | €2,550 | +€333 | +15.0% |
| Gross operating margin | 9900 | €139,699 | €156,609 | +€16,910 | +12.1% |
| Operating profit (loss) | 9901 | €12,125 | €10,709 | -€1,416 | -11.7% |
| Financial income | 75/76B | €27 | €19 | -€8 | -29.6% |
| Recurring financial income | 75 | €27 | €19 | -€8 | -29.6% |
| Financial charges | 65/66B | €1,364 | €2,944 | +€1,580 | +115.8% |
| Recurring financial charges | 65 | €1,364 | €2,944 | +€1,580 | +115.8% |
| Profit (loss) for the period before taxes | 9903 | €10,788 | €7,784 | -€3,004 | -27.8% |
| Income taxes | 67/77 | €807 | €3,074 | +€2,267 | +280.9% |
| Profit (loss) for the period | 9904 | €9,981 | €4,710 | -€5,271 | -52.8% |
| Profit (loss) for the period to be appropriated | 9905 | €9,981 | €4,710 | -€5,271 | -52.8% |
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 7 October 2026 via checked.be.