B&M AGENTS: 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 AGENTS
Largest movements
- Intangible fixed assets +€46,068
new in 2025: €46,068
- Receivables within one year +€17,285
up €17,285 (+54.3%), from €31,841 to €49,126
of which Trade receivables: +€14,515
- Cash -€8,220
down €8,220 (-22.0%), from €37,374 to €29,154
mainly Investment in fixed assets (net) (-€57,000) and Receivables within one year (-€17,285)
- Tangible fixed assets -€6,739
down €6,739 (-85.2%), from €7,908 to €1,169
of which Furniture and vehicles: -€6,447
- Deferred charges and accrued income +€2,250
new in 2025: €2,250
- Debts after one year +€21,056
up €21,056 (+5870.0%), from €359 to €21,414
- Reserves +€15,556
up €15,556 (+34.2%), from €45,542 to €61,097
- Current portion of long-term debt +€12,868
up €12,868 (+186.1%), from €6,913 to €19,781
- Trade debts +€1,893
up €1,893 (+69.9%), from €2,707 to €4,600
- Depreciation +€8,371
up €8,371 (+90.0%), from €9,299 to €17,671
- Taxes -€4,155
down €4,155 (-38.9%), from €10,695 to €6,540
- Gross operating margin -€2,898
down €2,898 (-5.6%), from €51,400 to €48,501
- Financial charges +€2,034
up €2,034 (+184.6%), from €1,102 to €3,136
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 | €78,930 | €129,574 | +€50,644 | +64.2% |
| Fixed assets | 21/28 | €9,716 | €49,045 | +€39,329 | +404.8% |
| Intangible fixed assets | 21 | - | €46,068 | +€46,068 | |
| Tangible fixed assets | 22/27 | €7,908 | €1,169 | -€6,739 | -85.2% |
| Plant, machinery and equipment | 23 | €1,461 | €1,169 | -€292 | -20.0% |
| Furniture and vehicles | 24 | €6,447 | - | -€6,447 | |
| Financial fixed assets | 28 | €1,807 | €1,807 | = | 0.0% |
| Current assets | 29/58 | €69,215 | €80,529 | +€11,315 | +16.3% |
| Amounts receivable within one year | 40/41 | €31,841 | €49,126 | +€17,285 | +54.3% |
| Trade receivables | 40 | €15,217 | €29,732 | +€14,515 | +95.4% |
| Other amounts receivable | 41 | €16,624 | €19,394 | +€2,770 | +16.7% |
| Cash at bank and in hand | 54/58 | €37,374 | €29,154 | -€8,220 | -22.0% |
| Deferred charges and accrued income | 490/1 | - | €2,250 | +€2,250 | |
| Total equity and liabilities | 10/49 | €78,930 | €129,574 | +€50,644 | +64.2% |
| Equity | 10/15 | €53,042 | €68,597 | +€15,556 | +29.3% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Contributions outside capital | 11 | €7,500 | €7,500 | = | 0.0% |
| Share premium | 1100/10 | €7,500 | €7,500 | = | 0.0% |
| Reserves | 13 | €45,542 | €61,097 | +€15,556 | +34.2% |
| Distributable reserves | 133 | €45,542 | €61,097 | +€15,556 | +34.2% |
| Amounts payable | 17/49 | €25,888 | €60,977 | +€35,088 | +135.5% |
| Amounts payable after more than one year | 17 | €359 | €21,414 | +€21,056 | +5870.0% |
| Financial debts | 170/4 | €359 | €21,414 | +€21,056 | +5870.0% |
| Amounts payable within one year | 42/48 | €25,530 | €39,562 | +€14,033 | +55.0% |
| Current portion of amounts payable after more than one year | 42 | €6,913 | €19,781 | +€12,868 | +186.1% |
| Trade debts | 44 | €2,707 | €4,600 | +€1,893 | +69.9% |
| Suppliers | 440/4 | €2,707 | €4,600 | +€1,893 | +69.9% |
| Taxes, remuneration and social security | 45 | €14,607 | €13,509 | -€1,098 | -7.5% |
| Taxes | 450/3 | €14,607 | €8,742 | -€5,864 | -40.1% |
| Remuneration and social security | 454/9 | - | €4,766 | +€4,766 | |
| Other amounts payable | 47/48 | €1,303 | €1,672 | +€369 | +28.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,299 | €17,671 | +€8,371 | +90.0% |
| Other operating charges | 640/8 | €511 | €528 | +€17 | +3.4% |
| Non-recurring operating charges | 66A | - | €5,440 | +€5,440 | |
| Gross operating margin | 9900 | €51,400 | €48,501 | -€2,898 | -5.6% |
| Operating profit (loss) | 9901 | €41,589 | €24,862 | -€16,727 | -40.2% |
| Financial income | 75/76B | €0 | €369 | +€369 | +3694700.0% |
| Recurring financial income | 75 | €0 | €369 | +€369 | +3694700.0% |
| Financial charges | 65/66B | €1,102 | €3,136 | +€2,034 | +184.6% |
| Recurring financial charges | 65 | €1,102 | €3,136 | +€2,034 | +184.6% |
| Profit (loss) for the period before taxes | 9903 | €40,487 | €22,096 | -€18,391 | -45.4% |
| Income taxes | 67/77 | €10,695 | €6,540 | -€4,155 | -38.9% |
| Profit (loss) for the period | 9904 | €29,792 | €15,556 | -€14,236 | -47.8% |
| Profit (loss) for the period to be appropriated | 9905 | €29,792 | €15,556 | -€14,236 | -47.8% |
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 10 October 2026 via checked.be.