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 -€25,000
down €25,000 (-80.6%), from €31,000 to €6,000
- Trade debts -€158,804
down €158,804 (-98.6%), from €161,025 to €2,221
- Other debts +€144,499
up €144,499 (+29.8%), from €484,858 to €629,356
- Debts after one year -€7,789
down €7,789 (-100.0%), from €7,789 to €0
- Current portion of long-term debt -€5,955
down €5,955 (-43.3%), from €13,744 to €7,789
- Profit (loss) carried forward +€3,402
up €3,402 (+0.9%), from -€389,375 to -€385,973
- Purchases and services -€28,847
no longer reported in 2024 (was €28,847)
- Turnover -€24,000
no longer reported in 2024 (was €24,000)
- Gross operating margin +€12,158
up €12,158, from -€4,847 to €7,310
- Financial charges +€2,181
up €2,181 (+4038.3%), from €54 to €2,235
- Other operating charges -€502
down €502 (-23.1%), from €2,175 to €1,673
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 | €296,640 | €271,993 | -€24,647 | -8.3% |
| Current assets | 29/58 | €296,640 | €271,993 | -€24,647 | -8.3% |
| Stocks and contracts in progress | 3 | €265,238 | €265,238 | = | 0.0% |
| Stocks | 30/36 | €265,238 | €265,238 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €31,000 | €6,000 | -€25,000 | -80.6% |
| Trade receivables | 40 | €31,000 | €6,000 | -€25,000 | -80.6% |
| Cash at bank and in hand | 54/58 | €403 | €755 | +€353 | +87.6% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €296,640 | €271,993 | -€24,647 | -8.3% |
| Equity | 10/15 | -€370,775 | -€367,373 | +€3,402 | +0.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€389,375 | -€385,973 | +€3,402 | +0.9% |
| Amounts payable | 17/49 | €667,416 | €639,366 | -€28,050 | -4.2% |
| Amounts payable after more than one year | 17 | €7,789 | €0 | -€7,789 | -100.0% |
| Financial debts | 170/4 | €7,789 | €0 | -€7,789 | -100.0% |
| Amounts payable within one year | 42/48 | €659,627 | €639,366 | -€20,261 | -3.1% |
| Current portion of amounts payable after more than one year | 42 | €13,744 | €7,789 | -€5,955 | -43.3% |
| Trade debts | 44 | €161,025 | €2,221 | -€158,804 | -98.6% |
| Suppliers | 440/4 | €161,025 | €2,221 | -€158,804 | -98.6% |
| Other amounts payable | 47/48 | €484,858 | €629,356 | +€144,499 | +29.8% |
| Turnover | 70 | €24,000 | - | -€24,000 | |
| Goods, raw materials, services and sundry goods | 60/61 | €28,847 | - | -€28,847 | |
| Other operating charges | 640/8 | €2,175 | €1,673 | -€502 | -23.1% |
| Gross operating margin | 9900 | -€4,847 | €7,310 | +€12,158 | |
| Operating profit (loss) | 9901 | -€7,023 | €5,637 | +€12,660 | |
| Financial charges | 65/66B | €54 | €2,235 | +€2,181 | +4038.3% |
| Recurring financial charges | 65 | €54 | €2,235 | +€2,181 | +4038.3% |
| Profit (loss) for the period before taxes | 9903 | -€7,077 | €3,402 | +€10,479 | |
| Profit (loss) for the period | 9904 | -€7,077 | €3,402 | +€10,479 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,077 | €3,402 | +€10,479 |
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 7 October 2026 via checked.be.