B.M. All Services: 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. All Services
Largest movements
- Tangible fixed assets -€2,651
down €2,651 (-58.4%), from €4,538 to €1,887
- Cash -€891
down €891 (-39.6%), from €2,247 to €1,356
mainly Net result for the year (-€7,507) and Trade debts (-€3)
- Profit (loss) carried forward -€7,507
down €7,507 (-261%), from -€2,873 to -€10,380
- Tax, wage and social debts +€3,020
up €3,020 (+90.0%), from €3,357 to €6,377
of which Remuneration and social security: +€3,022
- Other debts +€949
up €949 (+23.7%), from €4,000 to €4,949
- Gross operating margin -€8,790
down €8,790, from €4,279 to -€4,511
- Write-downs -€5,000
no longer reported in 2025 (was €5,000)
- Depreciation +€799
up €799 (+43.2%), from €1,851 to €2,650
- Other operating charges +€67
up €67 (+31.7%), from €209 to €276
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.
Derived cash bridge
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 | €6,784 | €3,243 | -€3,541 | -52.2% |
| Fixed assets | 21/28 | €4,538 | €1,887 | -€2,651 | -58.4% |
| Tangible fixed assets | 22/27 | €4,538 | €1,887 | -€2,651 | -58.4% |
| Furniture and vehicles | 24 | €4,538 | €1,887 | -€2,651 | -58.4% |
| Current assets | 29/58 | €2,247 | €1,356 | -€891 | -39.6% |
| Cash at bank and in hand | 54/58 | €2,247 | €1,356 | -€891 | -39.6% |
| Total equity and liabilities | 10/49 | €6,784 | €3,243 | -€3,541 | -52.2% |
| Equity | 10/15 | -€873 | -€8,380 | -€7,507 | -860% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Contributions outside capital | 11 | €2,000 | €2,000 | = | 0.0% |
| Other | 1109/19 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,873 | -€10,380 | -€7,507 | -261% |
| Amounts payable | 17/49 | €7,657 | €11,623 | +€3,966 | +51.8% |
| Amounts payable within one year | 42/48 | €7,657 | €11,623 | +€3,966 | +51.8% |
| Trade debts | 44 | €300 | €297 | -€3 | -1.0% |
| Suppliers | 440/4 | €300 | €297 | -€3 | -1.0% |
| Taxes, remuneration and social security | 45 | €3,357 | €6,377 | +€3,020 | +90.0% |
| Taxes | 450/3 | €64 | €62 | -€2 | -3.5% |
| Remuneration and social security | 454/9 | €3,293 | €6,315 | +€3,022 | +91.8% |
| Other amounts payable | 47/48 | €4,000 | €4,949 | +€949 | +23.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,851 | €2,650 | +€799 | +43.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €5,000 | - | -€5,000 | |
| Other operating charges | 640/8 | €209 | €276 | +€67 | +31.7% |
| Gross operating margin | 9900 | €4,279 | -€4,511 | -€8,790 | |
| Operating profit (loss) | 9901 | -€2,782 | -€7,437 | -€4,655 | -167% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €91 | €70 | -€21 | -22.9% |
| Recurring financial charges | 65 | €91 | €70 | -€21 | -22.9% |
| Profit (loss) for the period before taxes | 9903 | -€2,873 | -€7,507 | -€4,634 | -161% |
| Profit (loss) for the period | 9904 | -€2,873 | -€7,507 | -€4,634 | -161% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,873 | -€7,507 | -€4,634 | -161% |
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 27 October 2026 via checked.be.