B&M: 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.
B&M
Largest movements
- Receivables after one year +€120,947
up €120,947 (+8.6%), from €1.4m to €1.5m
- Receivables within one year -€120,947
down €120,947 (-100.0%), from €120,947 to €0
- Deferred charges and accrued income +€44,287
up €44,287 (+92.8%), from €47,699 to €91,986
No liability line moved by more than 1% of the balance sheet total.
- Financial income -€2,878
down €2,878 (-6.1%), from €47,286 to €44,408
- Gross operating margin +€1,578
up €1,578 (+6.8%), from -€23,375 to -€21,796
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.
Cash bridge derived
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 | €1,620,444 | €1,646,713 | +€26,269 | +1.6% |
| Fixed assets | 21/28 | €27,767 | €20,597 | -€7,170 | -25.8% |
| Tangible fixed assets | 22/27 | €27,767 | €20,597 | -€7,170 | -25.8% |
| Furniture and vehicles | 24 | €24,267 | €17,097 | -€7,170 | -29.5% |
| Other tangible fixed assets | 26 | €3,500 | €3,500 | = | 0.0% |
| Current assets | 29/58 | €1,592,678 | €1,626,116 | +€33,438 | +2.1% |
| Amounts receivable after more than one year | 29 | €1,413,159 | €1,534,106 | +€120,947 | +8.6% |
| Other amounts receivable | 291 | €1,413,159 | €1,534,106 | +€120,947 | +8.6% |
| Amounts receivable within one year | 40/41 | €120,947 | €0 | -€120,947 | -100.0% |
| Other amounts receivable | 41 | €120,947 | €0 | -€120,947 | -100.0% |
| Current investments | 50/53 | €11 | €6 | -€5 | -42.5% |
| Cash at bank and in hand | 54/58 | €10,861 | €17 | -€10,844 | -99.8% |
| Deferred charges and accrued income | 490/1 | €47,699 | €91,986 | +€44,287 | +92.8% |
| Total equity and liabilities | 10/49 | €1,620,444 | €1,646,713 | +€26,269 | +1.6% |
| Equity | 10/15 | €1,533,987 | €1,540,192 | +€6,205 | +0.4% |
| Contributions | 10/11 | €275,111 | €275,111 | = | 0.0% |
| Reserves | 13 | €1,258,876 | €1,265,080 | +€6,205 | +0.5% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €224,631 | €224,631 | = | 0.0% |
| Distributable reserves | 133 | €1,034,245 | €1,040,449 | +€6,205 | +0.6% |
| Provisions and deferred taxes | 16 | €74,877 | €74,877 | = | 0.0% |
| Deferred taxes | 168 | €74,877 | €74,877 | = | 0.0% |
| Amounts payable | 17/49 | €11,580 | €31,644 | +€20,064 | +173.3% |
| Amounts payable within one year | 42/48 | €11,321 | €31,623 | +€20,302 | +179.3% |
| Trade debts | 44 | €4,086 | €13,872 | +€9,786 | +239.5% |
| Suppliers | 440/4 | €4,086 | €13,872 | +€9,786 | +239.5% |
| Taxes, remuneration and social security | 45 | €7,235 | €11,676 | +€4,442 | +61.4% |
| Taxes | 450/3 | €7,235 | €11,676 | +€4,442 | +61.4% |
| Other amounts payable | 47/48 | - | €6,075 | +€6,075 | |
| Accrued charges and deferred income | 492/3 | €259 | €21 | -€238 | -91.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,170 | €7,170 | = | 0.0% |
| Other operating charges | 640/8 | €1,744 | €1,641 | -€104 | -5.9% |
| Gross operating margin | 9900 | -€23,375 | -€21,796 | +€1,578 | +6.8% |
| Operating profit (loss) | 9901 | -€32,289 | -€30,607 | +€1,682 | +5.2% |
| Financial income | 75/76B | €47,286 | €44,408 | -€2,878 | -6.1% |
| Recurring financial income | 75 | €47,286 | €44,408 | -€2,878 | -6.1% |
| Financial charges | 65/66B | €135 | €172 | +€37 | +27.7% |
| Recurring financial charges | 65 | €135 | €172 | +€37 | +27.7% |
| Profit (loss) for the period before taxes | 9903 | €14,862 | €13,629 | -€1,233 | -8.3% |
| Income taxes | 67/77 | €7,235 | €7,424 | +€189 | +2.6% |
| Profit (loss) for the period | 9904 | €7,627 | €6,205 | -€1,423 | -18.7% |
| Profit (loss) for the period to be appropriated | 9905 | €7,627 | €6,205 | -€1,423 | -18.7% |
Source: filed annual accounts (NBB), financial years ended 30 December 2024 and 30 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.