KATRIEN BOMANS: 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.
KATRIEN BOMANS
Largest movements
- Cash +€10,612
up €10,612 (+4.0%), from €263,564 to €274,175
mainly Net result for the year (+€22,869) and Debts after one year (+€22,746)
- Receivables within one year -€6,243
down €6,243 (-61.3%), from €10,192 to €3,949
- Other debts -€51,735
no longer reported in 2024 (was €51,735)
- Reserves +€22,869
up €22,869 (+37.1%), from €61,716 to €84,585
of which Distributable reserves: +€24,729
- Debts after one year +€22,746
up €22,746 (+11.9%), from €191,425 to €214,171
of which Other amounts payable: +€46,049
- Tax, wage and social debts -€9,642
down €9,642 (-42.1%), from €22,919 to €13,277
of which Taxes: -€9,642
- Short-term financial debts +€8,517
new in 2024: €8,517
- Gross operating margin +€22,323
up €22,323 (+115%), from €19,346 to €41,669
- Taxes +€8,518
up €8,518 (+4,283%), from €199 to €8,717
- Staff costs -€8,473
no longer reported in 2024 (was €8,473)
- Financial income +€610
up €610 (+1,475%), from €41 to €651
- Other operating charges +€432
up €432 (+68.8%), from €628 to €1,060
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.
Derived cash bridge
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 | €371,502 | €371,220 | -€282 | -0.1% |
| Fixed assets | 21/28 | €94,735 | €91,030 | -€3,704 | -3.9% |
| Intangible fixed assets | 21 | €600 | €279 | -€321 | -53.5% |
| Tangible fixed assets | 22/27 | €92,585 | €89,202 | -€3,383 | -3.7% |
| Land and buildings | 22 | €92,585 | €89,202 | -€3,383 | -3.7% |
| Financial fixed assets | 28 | €1,550 | €1,550 | = | 0.0% |
| Current assets | 29/58 | €276,768 | €280,190 | +€3,422 | +1.2% |
| Amounts receivable within one year | 40/41 | €10,192 | €3,949 | -€6,243 | -61.3% |
| Trade receivables | 40 | €10,192 | €3,949 | -€6,243 | -61.3% |
| Cash at bank and in hand | 54/58 | €263,564 | €274,175 | +€10,612 | +4.0% |
| Deferred charges and accrued income | 490/1 | €3,012 | €2,066 | -€946 | -31.4% |
| Total equity and liabilities | 10/49 | €371,502 | €371,220 | -€282 | -0.1% |
| Equity | 10/15 | €80,316 | €103,185 | +€22,869 | +28.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €61,716 | €84,585 | +€22,869 | +37.1% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €59,856 | €84,585 | +€24,729 | +41.3% |
| Amounts payable | 17/49 | €291,187 | €268,036 | -€23,151 | -8.0% |
| Amounts payable after more than one year | 17 | €191,425 | €214,171 | +€22,746 | +11.9% |
| Financial debts | 170/4 | €191,425 | €168,122 | -€23,303 | -12.2% |
| Other amounts payable | 178/9 | - | €46,049 | +€46,049 | |
| Amounts payable within one year | 42/48 | €97,563 | €53,865 | -€43,698 | -44.8% |
| Current portion of amounts payable after more than one year | 42 | €22,909 | €27,148 | +€4,239 | +18.5% |
| Financial debts | 43 | - | €8,517 | +€8,517 | |
| Credit institutions | 430/8 | - | €8,517 | +€8,517 | |
| Trade debts | 44 | €0 | €4,922 | +€4,922 | |
| Suppliers | 440/4 | €0 | €4,922 | +€4,922 | |
| Taxes, remuneration and social security | 45 | €22,919 | €13,277 | -€9,642 | -42.1% |
| Taxes | 450/3 | €22,919 | €13,277 | -€9,642 | -42.1% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €51,735 | - | -€51,735 | |
| Accrued charges and deferred income | 492/3 | €2,199 | - | -€2,199 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €8,473 | - | -€8,473 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,704 | €3,704 | = | 0.0% |
| Other operating charges | 640/8 | €628 | €1,060 | +€432 | +68.8% |
| Gross operating margin | 9900 | €19,346 | €41,669 | +€22,323 | +115% |
| Operating profit (loss) | 9901 | €6,541 | €36,905 | +€30,364 | +464% |
| Financial income | 75/76B | €41 | €651 | +€610 | +1,475% |
| Recurring financial income | 75 | €41 | €651 | +€610 | +1,475% |
| Financial charges | 65/66B | €6,071 | €5,970 | -€101 | -1.7% |
| Recurring financial charges | 65 | €6,071 | €5,970 | -€101 | -1.7% |
| Profit (loss) for the period before taxes | 9903 | €511 | €31,586 | +€31,075 | +6,076% |
| Income taxes | 67/77 | €199 | €8,717 | +€8,518 | +4,283% |
| Profit (loss) for the period | 9904 | €313 | €22,869 | +€22,557 | +7,217% |
| Profit (loss) for the period to be appropriated | 9905 | €313 | €22,869 | +€22,557 | +7,217% |
Source: filed annual accounts (NBB), financial years ended 30 June 2023 and 30 June 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.