Bomiko: 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.
Bomiko
Largest movements
- Cash +€239,150
up €239,150 (+147%), from €162,841 to €401,991
mainly Net result for the year (+€134,863) and Depreciation (+€110,291)
- Tangible fixed assets -€77,437
down €77,437 (-7.3%), from €1.1m to €987,980
of which Land and buildings: -€86,103
- Reserves +€120,000
up €120,000 (+240%), from €50,000 to €170,000
of which Distributable reserves: +€120,000
- Tax, wage and social debts +€64,369
up €64,369 (+1,749%), from €3,681 to €68,049
of which Taxes: +€64,369
- Other debts -€48,672
down €48,672 (-6.6%), from €738,440 to €689,768
- Profit (loss) carried forward +€14,863
up €14,863 (+31.3%), from -€47,470 to -€32,607
- Gross operating margin +€92,321
up €92,321 (+35.6%), from €259,682 to €352,004
- Taxes +€64,361
up €64,361 (+5,416%), from €1,188 to €65,549
- Depreciation +€3,960
up €3,960 (+3.7%), from €106,330 to €110,291
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 | €1,248,700 | €1,400,864 | +€152,164 | +12.2% |
| Fixed assets | 21/28 | €1,065,417 | €987,980 | -€77,437 | -7.3% |
| Tangible fixed assets | 22/27 | €1,065,417 | €987,980 | -€77,437 | -7.3% |
| Land and buildings | 22 | €979,664 | €893,560 | -€86,103 | -8.8% |
| Plant, machinery and equipment | 23 | €82,873 | €71,588 | -€11,285 | -13.6% |
| Furniture and vehicles | 24 | €2,880 | €22,832 | +€19,952 | +693% |
| Current assets | 29/58 | €183,283 | €412,884 | +€229,601 | +125% |
| Amounts receivable within one year | 40/41 | €16,461 | €7,623 | -€8,838 | -53.7% |
| Other amounts receivable | 41 | €16,461 | €7,623 | -€8,838 | -53.7% |
| Cash at bank and in hand | 54/58 | €162,841 | €401,991 | +€239,150 | +147% |
| Deferred charges and accrued income | 490/1 | €3,982 | €3,270 | -€711 | -17.9% |
| Total equity and liabilities | 10/49 | €1,248,700 | €1,400,864 | +€152,164 | +12.2% |
| Equity | 10/15 | €502,530 | €637,393 | +€134,863 | +26.8% |
| Contributions | 10/11 | €500,000 | €500,000 | = | 0.0% |
| Capital | 10 | €500,000 | €500,000 | = | 0.0% |
| Issued capital | 100 | €500,000 | €500,000 | = | 0.0% |
| Reserves | 13 | €50,000 | €170,000 | +€120,000 | +240% |
| Non-distributable reserves | 130/1 | €50,000 | €50,000 | = | 0.0% |
| Legal reserve | 130 | €50,000 | €50,000 | = | 0.0% |
| Distributable reserves | 133 | - | €120,000 | +€120,000 | |
| Profit (loss) carried forward | 14 | -€47,470 | -€32,607 | +€14,863 | +31.3% |
| Amounts payable | 17/49 | €746,170 | €763,472 | +€17,302 | +2.3% |
| Amounts payable within one year | 42/48 | €743,311 | €762,763 | +€19,452 | +2.6% |
| Trade debts | 44 | €1,190 | €4,945 | +€3,756 | +316% |
| Suppliers | 440/4 | €1,190 | €4,945 | +€3,756 | +316% |
| Taxes, remuneration and social security | 45 | €3,681 | €68,049 | +€64,369 | +1,749% |
| Taxes | 450/3 | €1,181 | €65,549 | +€64,369 | +5,451% |
| Remuneration and social security | 454/9 | €2,500 | €2,500 | = | 0.0% |
| Other amounts payable | 47/48 | €738,440 | €689,768 | -€48,672 | -6.6% |
| Accrued charges and deferred income | 492/3 | €2,860 | €709 | -€2,151 | -75.2% |
| Non-recurring operating income | 76A | €178,547 | €271,754 | +€93,206 | +52.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €106,330 | €110,291 | +€3,960 | +3.7% |
| Other operating charges | 640/8 | €38,581 | €41,188 | +€2,607 | +6.8% |
| Gross operating margin | 9900 | €259,682 | €352,004 | +€92,321 | +35.6% |
| Operating profit (loss) | 9901 | €114,771 | €200,525 | +€85,754 | +74.7% |
| Financial income | 75/76B | €25 | €1 | -€24 | -95.9% |
| Recurring financial income | 75 | €25 | €1 | -€24 | -95.9% |
| Financial charges | 65/66B | €134 | €114 | -€20 | -14.9% |
| Recurring financial charges | 65 | €134 | €114 | -€20 | -14.9% |
| Profit (loss) for the period before taxes | 9903 | €114,662 | €200,412 | +€85,750 | +74.8% |
| Income taxes | 67/77 | €1,188 | €65,549 | +€64,361 | +5,416% |
| Profit (loss) for the period | 9904 | €113,474 | €134,863 | +€21,389 | +18.8% |
| Profit (loss) for the period to be appropriated | 9905 | €113,474 | €134,863 | +€21,389 | +18.8% |
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 29 October 2026 via checked.be.