B&M AcFisc: 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 AcFisc
Largest movements
- Receivables within one year +€14,020
up €14,020 (+101.4%), from €13,829 to €27,849
of which Trade receivables: +€12,254
- Cash -€12,737
down €12,737 (-19.5%), from €65,231 to €52,494
mainly Trade debts (-€23,939) and Receivables within one year (-€14,020)
- Tangible fixed assets -€2,185
down €2,185 (-10.3%), from €21,192 to €19,008
of which Other tangible fixed assets: -€1,097
- Deferred charges and accrued income +€1,382
up €1,382 (+1014.4%), from €136 to €1,518
- Trade debts -€23,939
down €23,939 (-96.4%), from €24,834 to €895
- Reserves +€18,187
up €18,187 (+33.0%), from €55,175 to €73,361
- Tax, wage and social debts +€6,603
new in 2025: €6,603
- Gross operating margin +€9,005
up €9,005 (+38.5%), from €23,364 to €32,370
- Taxes +€2,397
up €2,397 (+57.0%), from €4,206 to €6,603
- Depreciation +€1,561
up €1,561 (+28.5%), from €5,475 to €7,036
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 | €100,389 | €100,869 | +€480 | +0.5% |
| Fixed assets | 21/28 | €21,192 | €19,008 | -€2,185 | -10.3% |
| Tangible fixed assets | 22/27 | €21,192 | €19,008 | -€2,185 | -10.3% |
| Furniture and vehicles | 24 | €11,829 | €10,742 | -€1,088 | -9.2% |
| Other tangible fixed assets | 26 | €9,363 | €8,266 | -€1,097 | -11.7% |
| Current assets | 29/58 | €79,196 | €81,861 | +€2,665 | +3.4% |
| Amounts receivable within one year | 40/41 | €13,829 | €27,849 | +€14,020 | +101.4% |
| Trade receivables | 40 | €12,673 | €24,927 | +€12,254 | +96.7% |
| Other amounts receivable | 41 | €1,156 | €2,922 | +€1,766 | +152.7% |
| Cash at bank and in hand | 54/58 | €65,231 | €52,494 | -€12,737 | -19.5% |
| Deferred charges and accrued income | 490/1 | €136 | €1,518 | +€1,382 | +1014.4% |
| Total equity and liabilities | 10/49 | €100,389 | €100,869 | +€480 | +0.5% |
| Equity | 10/15 | €73,775 | €91,961 | +€18,187 | +24.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €55,175 | €73,361 | +€18,187 | +33.0% |
| Distributable reserves | 133 | €55,175 | €73,361 | +€18,187 | +33.0% |
| Amounts payable | 17/49 | €26,614 | €8,907 | -€17,707 | -66.5% |
| Amounts payable within one year | 42/48 | €26,614 | €8,907 | -€17,707 | -66.5% |
| Trade debts | 44 | €24,834 | €895 | -€23,939 | -96.4% |
| Suppliers | 440/4 | €24,834 | €895 | -€23,939 | -96.4% |
| Taxes, remuneration and social security | 45 | - | €6,603 | +€6,603 | |
| Taxes | 450/3 | - | €6,603 | +€6,603 | |
| Other amounts payable | 47/48 | €1,780 | €1,409 | -€371 | -20.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,475 | €7,036 | +€1,561 | +28.5% |
| Other operating charges | 640/8 | €595 | €502 | -€94 | -15.7% |
| Gross operating margin | 9900 | €23,364 | €32,370 | +€9,005 | +38.5% |
| Operating profit (loss) | 9901 | €17,294 | €24,832 | +€7,538 | +43.6% |
| Financial charges | 65/66B | €41 | €42 | +€2 | +4.5% |
| Recurring financial charges | 65 | €41 | €42 | +€2 | +4.5% |
| Profit (loss) for the period before taxes | 9903 | €17,254 | €24,790 | +€7,536 | +43.7% |
| Income taxes | 67/77 | €4,206 | €6,603 | +€2,397 | +57.0% |
| Profit (loss) for the period | 9904 | €13,048 | €18,187 | +€5,139 | +39.4% |
| Profit (loss) for the period to be appropriated | 9905 | €13,048 | €18,187 | +€5,139 | +39.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.