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
- Cash +€2,992
up €2,992 (+177%), from €1,689 to €4,682
mainly Net result for the year (+€3,367) and Tax, wage and social debts (+€149)
- Receivables within one year +€151
new in 2025: €151
- Profit (loss) carried forward +€3,367
up €3,367 (+32.0%), from -€10,525 to -€7,159
- Trade debts -€372
no longer reported in 2025 (was €372)
- Tax, wage and social debts +€149
up €149 (+104%), from €143 to €292
- Gross operating margin -€2,344
down €2,344 (-36.5%), from €6,421 to €4,076
- Other operating charges -€1,180
down €1,180 (-69.1%), from €1,707 to €527
- Financial charges +€73
up €73 (+65.8%), from €110 to €183
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 | €1,689 | €4,833 | +€3,144 | +186% |
| Current assets | 29/58 | €1,689 | €4,833 | +€3,144 | +186% |
| Amounts receivable within one year | 40/41 | - | €151 | +€151 | |
| Trade receivables | 40 | - | €151 | +€151 | |
| Cash at bank and in hand | 54/58 | €1,689 | €4,682 | +€2,992 | +177% |
| Total equity and liabilities | 10/49 | €1,689 | €4,833 | +€3,144 | +186% |
| Equity | 10/15 | €1,175 | €4,541 | +€3,367 | +287% |
| Contributions | 10/11 | €11,700 | €11,700 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,525 | -€7,159 | +€3,367 | +32.0% |
| Amounts payable | 17/49 | €515 | €292 | -€223 | -43.3% |
| Amounts payable within one year | 42/48 | €515 | €292 | -€223 | -43.3% |
| Trade debts | 44 | €372 | - | -€372 | |
| Suppliers | 440/4 | €372 | - | -€372 | |
| Taxes, remuneration and social security | 45 | €143 | €292 | +€149 | +104% |
| Taxes | 450/3 | €143 | €292 | +€149 | +104% |
| Other operating charges | 640/8 | €1,707 | €527 | -€1,180 | -69.1% |
| Gross operating margin | 9900 | €6,421 | €4,076 | -€2,344 | -36.5% |
| Operating profit (loss) | 9901 | €4,714 | €3,550 | -€1,164 | -24.7% |
| Financial charges | 65/66B | €110 | €183 | +€73 | +65.8% |
| Recurring financial charges | 65 | €110 | €183 | +€73 | +65.8% |
| Profit (loss) for the period before taxes | 9903 | €4,604 | €3,367 | -€1,237 | -26.9% |
| Profit (loss) for the period | 9904 | €4,604 | €3,367 | -€1,237 | -26.9% |
| Profit (loss) for the period to be appropriated | 9905 | €4,604 | €3,367 | -€1,237 | -26.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.