B&M: what changed
Two fiscal 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 +€88,393
up €88,393 (+104.0%), from €85,031 to €173,424
mainly Net result for the year (+€73,550) and Depreciation (+€60,945)
- Tangible fixed assets -€60,945
down €60,945 (-39.3%), from €155,016 to €94,071
- Receivables within one year +€13,769
up €13,769 (+16.1%), from €85,649 to €99,418
of which Other amounts receivable: +€14,603
- Reserves +€73,550
up €73,550 (+34.3%), from €214,686 to €288,236
- Debts after one year -€46,344
down €46,344 (-37.4%), from €123,751 to €77,407
- Tax, wage and social debts +€9,604
up €9,604 (+81.9%), from €11,723 to €21,327
of which Taxes: +€9,892
- Gross operating margin +€34,785
up €34,785 (+24.0%), from €144,845 to €179,630
- Taxes +€10,717
up €10,717 (+42.7%), from €25,115 to €35,832
- Depreciation +€3,642
up €3,642 (+6.4%), from €57,303 to €60,945
- Staff costs -€2,665
down €2,665 (-35.8%), from €7,454 to €4,788
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 | €404,477 | €445,076 | +€40,599 | +10.0% |
| Fixed assets | 21/28 | €155,016 | €94,071 | -€60,945 | -39.3% |
| Tangible fixed assets | 22/27 | €155,016 | €94,071 | -€60,945 | -39.3% |
| Land and buildings | 22 | €38,115 | €11,309 | -€26,806 | -70.3% |
| Plant, machinery and equipment | 23 | €37,557 | €24,596 | -€12,961 | -34.5% |
| Furniture and vehicles | 24 | €79,344 | €58,166 | -€21,178 | -26.7% |
| Current assets | 29/58 | €249,461 | €351,005 | +€101,544 | +40.7% |
| Amounts receivable after more than one year | 29 | €75,000 | €75,000 | = | 0.0% |
| Other amounts receivable | 291 | €75,000 | €75,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €85,649 | €99,418 | +€13,769 | +16.1% |
| Trade receivables | 40 | €834 | - | -€834 | |
| Other amounts receivable | 41 | €84,815 | €99,418 | +€14,603 | +17.2% |
| Cash at bank and in hand | 54/58 | €85,031 | €173,424 | +€88,393 | +104.0% |
| Deferred charges and accrued income | 490/1 | €3,782 | €3,164 | -€618 | -16.3% |
| Total equity and liabilities | 10/49 | €404,477 | €445,076 | +€40,599 | +10.0% |
| Equity | 10/15 | €221,075 | €294,625 | +€73,550 | +33.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €214,686 | €288,236 | +€73,550 | +34.3% |
| Distributable reserves | 133 | €214,686 | €288,236 | +€73,550 | +34.3% |
| Profit (loss) carried forward | 14 | €189 | €189 | +€0 | +0.2% |
| Amounts payable | 17/49 | €183,402 | €150,451 | -€32,951 | -18.0% |
| Amounts payable after more than one year | 17 | €123,751 | €77,407 | -€46,344 | -37.4% |
| Financial debts | 170/4 | €123,751 | €77,407 | -€46,344 | -37.4% |
| Amounts payable within one year | 42/48 | €59,639 | €72,996 | +€13,357 | +22.4% |
| Current portion of amounts payable after more than one year | 42 | €45,181 | €46,344 | +€1,164 | +2.6% |
| Trade debts | 44 | €2,735 | €5,325 | +€2,590 | +94.7% |
| Suppliers | 440/4 | €2,735 | €5,325 | +€2,590 | +94.7% |
| Taxes, remuneration and social security | 45 | €11,723 | €21,327 | +€9,604 | +81.9% |
| Taxes | 450/3 | €11,311 | €21,202 | +€9,892 | +87.5% |
| Remuneration and social security | 454/9 | €412 | €125 | -€288 | -69.8% |
| Accrued charges and deferred income | 492/3 | €12 | €47 | +€35 | +295.8% |
| Non-recurring operating income | 76A | €1,842 | - | -€1,842 | |
| Remuneration, social security and pensions | 62 | €7,454 | €4,788 | -€2,665 | -35.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €57,303 | €60,945 | +€3,642 | +6.4% |
| Other operating charges | 640/8 | €1,273 | €1,087 | -€187 | -14.7% |
| Gross operating margin | 9900 | €144,845 | €179,630 | +€34,785 | +24.0% |
| Operating profit (loss) | 9901 | €78,815 | €112,810 | +€33,995 | +43.1% |
| Financial income | 75/76B | €2,713 | €2,704 | -€9 | -0.3% |
| Recurring financial income | 75 | €2,713 | €2,704 | -€9 | -0.3% |
| Financial charges | 65/66B | €7,060 | €6,132 | -€928 | -13.1% |
| Recurring financial charges | 65 | €7,060 | €6,132 | -€928 | -13.1% |
| Profit (loss) for the period before taxes | 9903 | €74,468 | €109,382 | +€34,914 | +46.9% |
| Income taxes | 67/77 | €25,115 | €35,832 | +€10,717 | +42.7% |
| Profit (loss) for the period | 9904 | €49,353 | €73,550 | +€24,197 | +49.0% |
| Profit (loss) for the period to be appropriated | 9905 | €49,353 | €73,550 | +€24,197 | +49.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.