BORMANSHOF: 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.
BORMANSHOF
Largest movements
- Receivables within one year +€24,131
up €24,131 (+10.8%), from €223,742 to €247,873
of which Other amounts receivable: +€62,218
- Reserves +€26,241
up €26,241 (+11.3%), from €232,943 to €259,184
- Gross operating margin -€116,399
down €116,399 (-78.4%), from €148,403 to €32,004
- Taxes -€28,476
down €28,476 (-76.5%), from €37,223 to €8,747
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 | €287,806 | €312,853 | +€25,047 | +8.7% |
| Fixed assets | 21/28 | €60,114 | €60,114 | = | 0.0% |
| Tangible fixed assets | 22/27 | €60,114 | €60,114 | = | 0.0% |
| Land and buildings | 22 | €60,114 | €60,114 | = | 0.0% |
| Current assets | 29/58 | €227,691 | €252,739 | +€25,047 | +11.0% |
| Amounts receivable within one year | 40/41 | €223,742 | €247,873 | +€24,131 | +10.8% |
| Trade receivables | 40 | €38,410 | €323 | -€38,087 | -99.2% |
| Other amounts receivable | 41 | €185,332 | €247,550 | +€62,218 | +33.6% |
| Cash at bank and in hand | 54/58 | €1,303 | €106 | -€1,197 | -91.9% |
| Deferred charges and accrued income | 490/1 | €2,647 | €4,760 | +€2,113 | +79.8% |
| Total equity and liabilities | 10/49 | €287,806 | €312,853 | +€25,047 | +8.7% |
| Equity | 10/15 | €270,127 | €296,368 | +€26,241 | +9.7% |
| Contributions | 10/11 | €37,184 | €37,184 | = | 0.0% |
| Reserves | 13 | €232,943 | €259,184 | +€26,241 | +11.3% |
| Distributable reserves | 133 | €232,943 | €259,184 | +€26,241 | +11.3% |
| Amounts payable | 17/49 | €17,678 | €16,485 | -€1,194 | -6.8% |
| Amounts payable within one year | 42/48 | €17,678 | €16,485 | -€1,194 | -6.8% |
| Financial debts | 43 | €13,523 | €13,460 | -€63 | -0.5% |
| Credit institutions | 430/8 | €13,523 | €13,460 | -€63 | -0.5% |
| Trade debts | 44 | €4,155 | €3,025 | -€1,130 | -27.2% |
| Suppliers | 440/4 | €4,155 | €3,025 | -€1,130 | -27.2% |
| Other operating charges | 640/8 | €1,121 | €520 | -€601 | -53.6% |
| Gross operating margin | 9900 | €148,403 | €32,004 | -€116,399 | -78.4% |
| Operating profit (loss) | 9901 | €147,282 | €31,484 | -€115,798 | -78.6% |
| Financial income | 75/76B | €2,844 | €4,315 | +€1,471 | +51.7% |
| Recurring financial income | 75 | €2,844 | €4,315 | +€1,471 | +51.7% |
| Financial charges | 65/66B | €1,233 | €811 | -€422 | -34.2% |
| Recurring financial charges | 65 | €1,233 | €811 | -€422 | -34.2% |
| Profit (loss) for the period before taxes | 9903 | €148,892 | €34,988 | -€113,905 | -76.5% |
| Income taxes | 67/77 | €37,223 | €8,747 | -€28,476 | -76.5% |
| Profit (loss) for the period | 9904 | €111,669 | €26,241 | -€85,428 | -76.5% |
| Profit (loss) for the period to be appropriated | 9905 | €111,669 | €26,241 | -€85,428 | -76.5% |
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 18 October 2026 via checked.be.