BOMVOL: 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.
BOMVOL
Largest movements
- Tangible fixed assets -€9,421
down €9,421 (-1.9%), from €486,837 to €477,416
of which Land and buildings: -€12,320
- Cash -€7,271
down €7,271 (-29.6%), from €24,541 to €17,271
mainly Debts after one year (-€22,523) and Investment in fixed assets (net) (-€8,309)
- Debts after one year -€22,523
down €22,523 (-6.2%), from €360,477 to €337,954
- Profit (loss) carried forward +€5,956
up €5,956 (+29.5%), from -€20,184 to -€14,228
- Gross operating margin +€31,301
up €31,301 (+467.0%), from €6,703 to €38,004
- Depreciation +€4,295
up €4,295 (+32.0%), from €13,435 to €17,730
- Financial charges +€1,087
up €1,087 (+10.2%), from €10,637 to €11,723
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €516,135 | €500,333 | -€15,801 | -3.1% |
| Fixed assets | 21/28 | €486,837 | €477,416 | -€9,421 | -1.9% |
| Tangible fixed assets | 22/27 | €486,837 | €477,416 | -€9,421 | -1.9% |
| Land and buildings | 22 | €438,022 | €425,702 | -€12,320 | -2.8% |
| Plant, machinery and equipment | 23 | €48,815 | €51,714 | +€2,899 | +5.9% |
| Current assets | 29/58 | €29,298 | €22,917 | -€6,381 | -21.8% |
| Amounts receivable within one year | 40/41 | €4,757 | €5,647 | +€890 | +18.7% |
| Other amounts receivable | 41 | €4,757 | €5,647 | +€890 | +18.7% |
| Cash at bank and in hand | 54/58 | €24,541 | €17,271 | -€7,271 | -29.6% |
| Total equity and liabilities | 10/49 | €516,135 | €500,333 | -€15,801 | -3.1% |
| Equity | 10/15 | €129,816 | €135,772 | +€5,956 | +4.6% |
| Contributions | 10/11 | €150,000 | €150,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,184 | -€14,228 | +€5,956 | +29.5% |
| Amounts payable | 17/49 | €386,319 | €364,562 | -€21,757 | -5.6% |
| Amounts payable after more than one year | 17 | €360,477 | €337,954 | -€22,523 | -6.2% |
| Financial debts | 170/4 | €360,477 | €337,954 | -€22,523 | -6.2% |
| Amounts payable within one year | 42/48 | €25,843 | €26,608 | +€765 | +3.0% |
| Current portion of amounts payable after more than one year | 42 | €23,206 | €23,893 | +€687 | +3.0% |
| Trade debts | 44 | €1,597 | €939 | -€658 | -41.2% |
| Suppliers | 440/4 | €1,597 | €939 | -€658 | -41.2% |
| Other amounts payable | 47/48 | €1,040 | €1,776 | +€737 | +70.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,435 | €17,730 | +€4,295 | +32.0% |
| Other operating charges | 640/8 | €2,816 | €2,595 | -€221 | -7.8% |
| Gross operating margin | 9900 | €6,703 | €38,004 | +€31,301 | +467.0% |
| Operating profit (loss) | 9901 | -€9,548 | €17,679 | +€27,227 | |
| Financial charges | 65/66B | €10,637 | €11,723 | +€1,087 | +10.2% |
| Recurring financial charges | 65 | €10,637 | €11,723 | +€1,087 | +10.2% |
| Profit (loss) for the period before taxes | 9903 | -€20,184 | €5,956 | +€26,140 | |
| Profit (loss) for the period | 9904 | -€20,184 | €5,956 | +€26,140 | |
| Profit (loss) for the period to be appropriated | 9905 | -€20,184 | €5,956 | +€26,140 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.