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
- Receivables within one year -€307,837
down €307,837 (-54.6%), from €564,274 to €256,438
of which Trade receivables: -€318,035
- Cash +€82,082
up €82,082 (+618.4%), from €13,273 to €95,355
mainly Receivables within one year (+€307,837) and Depreciation (+€9,997)
- Trade debts -€169,734
down €169,734 (-53.9%), from €315,191 to €145,458
- Profit (loss) carried forward -€31,958
down €31,958 (-15.0%), from €213,594 to €181,636
- Tax, wage and social debts -€14,866
down €14,866 (-48.8%), from €30,442 to €15,576
- Other debts -€11,877
down €11,877 (-97.6%), from €12,171 to €293
- Gross operating margin -€91,102
down €91,102, from €76,385 to -€14,717
- Taxes -€16,478
down €16,478 (-88.8%), from €18,556 to €2,078
- Other operating charges -€2,166
down €2,166 (-44.3%), from €4,891 to €2,725
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €591,753 | €363,318 | -€228,434 | -38.6% |
| Fixed assets | 21/28 | €12,441 | €8,360 | -€4,082 | -32.8% |
| Tangible fixed assets | 22/27 | €12,441 | €8,360 | -€4,082 | -32.8% |
| Plant, machinery and equipment | 23 | €168 | €1,500 | +€1,332 | +793.4% |
| Furniture and vehicles | 24 | €12,274 | €6,860 | -€5,414 | -44.1% |
| Current assets | 29/58 | €579,311 | €354,959 | -€224,353 | -38.7% |
| Amounts receivable within one year | 40/41 | €564,274 | €256,438 | -€307,837 | -54.6% |
| Trade receivables | 40 | €560,613 | €242,578 | -€318,035 | -56.7% |
| Other amounts receivable | 41 | €3,661 | €13,860 | +€10,199 | +278.5% |
| Cash at bank and in hand | 54/58 | €13,273 | €95,355 | +€82,082 | +618.4% |
| Deferred charges and accrued income | 490/1 | €1,764 | €3,166 | +€1,402 | +79.5% |
| Total equity and liabilities | 10/49 | €591,753 | €363,318 | -€228,434 | -38.6% |
| Equity | 10/15 | €233,949 | €201,991 | -€31,958 | -13.7% |
| Contributions | 10/11 | €18,500 | €18,500 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | - | -€1,855 | |
| Reserves not available under the articles | 1311 | €1,855 | - | -€1,855 | |
| Distributable reserves | 133 | - | €1,855 | +€1,855 | |
| Profit (loss) carried forward | 14 | €213,594 | €181,636 | -€31,958 | -15.0% |
| Amounts payable | 17/49 | €357,804 | €161,327 | -€196,477 | -54.9% |
| Amounts payable within one year | 42/48 | €357,804 | €161,327 | -€196,477 | -54.9% |
| Trade debts | 44 | €315,191 | €145,458 | -€169,734 | -53.9% |
| Suppliers | 440/4 | €315,191 | €145,458 | -€169,734 | -53.9% |
| Taxes, remuneration and social security | 45 | €30,442 | €15,576 | -€14,866 | -48.8% |
| Taxes | 450/3 | €30,442 | €15,576 | -€14,866 | -48.8% |
| Other amounts payable | 47/48 | €12,171 | €293 | -€11,877 | -97.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,546 | €9,997 | +€451 | +4.7% |
| Other operating charges | 640/8 | €4,891 | €2,725 | -€2,166 | -44.3% |
| Gross operating margin | 9900 | €76,385 | -€14,717 | -€91,102 | |
| Operating profit (loss) | 9901 | €61,948 | -€27,439 | -€89,388 | |
| Financial income | 75/76B | €1 | €1 | +€0 | +4.0% |
| Recurring financial income | 75 | €1 | €1 | +€0 | +4.0% |
| Financial charges | 65/66B | €2,748 | €2,440 | -€307 | -11.2% |
| Recurring financial charges | 65 | €2,748 | €2,440 | -€307 | -11.2% |
| Profit (loss) for the period before taxes | 9903 | €59,201 | -€29,879 | -€89,081 | |
| Income taxes | 67/77 | €18,556 | €2,078 | -€16,478 | -88.8% |
| Profit (loss) for the period | 9904 | €40,645 | -€31,958 | -€72,603 | |
| Profit (loss) for the period to be appropriated | 9905 | €40,645 | -€31,958 | -€72,603 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.