LA BOMBA: 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.
LA BOMBA
Largest movements
- Stocks and contracts +€102,154
up €102,154 (+128%), from €79,902 to €182,056
- Cash -€49,123
down €49,123 (-44.2%), from €111,046 to €61,923
mainly Stocks and contracts (-€102,154) and Net result for the year (-€73,954)
- Intangible fixed assets -€34,334
down €34,334 (-11.9%), from €288,613 to €254,278
- Receivables within one year -€17,744
down €17,744 (-41.5%), from €42,724 to €24,981
of which Other amounts receivable: -€23,990
- Tangible fixed assets +€15,662
up €15,662 (+30.6%), from €51,244 to €66,907
of which Land and buildings: +€16,284
- Profit (loss) carried forward -€73,954
down €73,954 (-20.6%), from -€358,689 to -€432,643
- Trade debts +€55,093
up €55,093 (+20.4%), from €270,619 to €325,712
- Accrued charges and deferred income +€35,951
new in 2025: €35,951
- Short-term financial debts +€26,000
new in 2025: €26,000
- Debts after one year -€14,083
down €14,083 (-6.1%), from €230,472 to €216,389
- Staff costs +€59,909
up €59,909 (+18.2%), from €329,582 to €389,491
- Gross operating margin -€14,127
down €14,127 (-3.6%), from €391,806 to €377,679
- Other operating charges -€10,245
down €10,245 (-85.0%), from €12,046 to €1,801
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 | €574,029 | €601,733 | +€27,703 | +4.8% |
| Fixed assets | 21/28 | €340,357 | €321,685 | -€18,672 | -5.5% |
| Intangible fixed assets | 21 | €288,613 | €254,278 | -€34,334 | -11.9% |
| Tangible fixed assets | 22/27 | €51,244 | €66,907 | +€15,662 | +30.6% |
| Land and buildings | 22 | €5,181 | €21,465 | +€16,284 | +314% |
| Plant, machinery and equipment | 23 | €44,531 | €33,042 | -€11,489 | -25.8% |
| Furniture and vehicles | 24 | - | €11,504 | +€11,504 | |
| Other tangible fixed assets | 26 | €1,533 | €896 | -€637 | -41.5% |
| Financial fixed assets | 28 | €501 | €501 | = | 0.0% |
| Current assets | 29/58 | €233,672 | €280,048 | +€46,375 | +19.8% |
| Stocks and contracts in progress | 3 | €79,902 | €182,056 | +€102,154 | +128% |
| Stocks | 30/36 | €79,902 | €182,056 | +€102,154 | +128% |
| Amounts receivable within one year | 40/41 | €42,724 | €24,981 | -€17,744 | -41.5% |
| Trade receivables | 40 | €18,452 | €24,699 | +€6,246 | +33.9% |
| Other amounts receivable | 41 | €24,272 | €282 | -€23,990 | -98.8% |
| Cash at bank and in hand | 54/58 | €111,046 | €61,923 | -€49,123 | -44.2% |
| Deferred charges and accrued income | 490/1 | - | €11,088 | +€11,088 | |
| Total equity and liabilities | 10/49 | €574,029 | €601,733 | +€27,703 | +4.8% |
| Equity | 10/15 | -€240,089 | -€314,043 | -€73,954 | -30.8% |
| Contributions | 10/11 | €118,600 | €118,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€358,689 | -€432,643 | -€73,954 | -20.6% |
| Amounts payable | 17/49 | €814,119 | €915,776 | +€101,658 | +12.5% |
| Amounts payable after more than one year | 17 | €230,472 | €216,389 | -€14,083 | -6.1% |
| Financial debts | 170/4 | €230,472 | €216,389 | -€14,083 | -6.1% |
| Amounts payable within one year | 42/48 | €583,647 | €663,436 | +€79,789 | +13.7% |
| Current portion of amounts payable after more than one year | 42 | €25,687 | €18,573 | -€7,113 | -27.7% |
| Financial debts | 43 | - | €26,000 | +€26,000 | |
| Credit institutions | 430/8 | - | €26,000 | +€26,000 | |
| Trade debts | 44 | €270,619 | €325,712 | +€55,093 | +20.4% |
| Suppliers | 440/4 | €270,619 | €325,712 | +€55,093 | +20.4% |
| Taxes, remuneration and social security | 45 | €36,711 | €42,521 | +€5,810 | +15.8% |
| Taxes | 450/3 | €1,691 | €3,073 | +€1,382 | +81.7% |
| Remuneration and social security | 454/9 | €35,020 | €39,447 | +€4,427 | +12.6% |
| Other amounts payable | 47/48 | €250,630 | €250,630 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €35,951 | +€35,951 | |
| Remuneration, social security and pensions | 62 | €329,582 | €389,491 | +€59,909 | +18.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €56,214 | €58,982 | +€2,768 | +4.9% |
| Other operating charges | 640/8 | €12,046 | €1,801 | -€10,245 | -85.0% |
| Gross operating margin | 9900 | €391,806 | €377,679 | -€14,127 | -3.6% |
| Operating profit (loss) | 9901 | -€6,036 | -€72,595 | -€66,559 | -1,103% |
| Financial income | 75/76B | €38 | - | -€38 | |
| Recurring financial income | 75 | €38 | - | -€38 | |
| Financial charges | 65/66B | €1,571 | €1,359 | -€212 | -13.5% |
| Recurring financial charges | 65 | €1,571 | €1,359 | -€212 | -13.5% |
| Profit (loss) for the period before taxes | 9903 | -€7,569 | -€73,954 | -€66,385 | -877% |
| Profit (loss) for the period | 9904 | -€7,569 | -€73,954 | -€66,385 | -877% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,569 | -€73,954 | -€66,385 | -877% |
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 25 October 2026 via checked.be.