B.M. and Co: 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. and Co
Largest movements
- Tangible fixed assets -€24,581
down €24,581 (-6.5%), from €379,568 to €354,987
- Cash +€13,394
up €13,394 (+2.8%), from €482,673 to €496,067
mainly Depreciation (+€24,581) and Receivables within one year (+€1,923)
- Profit (loss) carried forward -€14,342
down €14,342 (-5.6%), from -€255,611 to -€269,953
- Financial income -€26,527
down €26,527 (-66.1%), from €40,130 to €13,603
of which Non-recurring financial income: -€26,219
- Gross operating margin -€3,636
down €3,636 (-48.0%), from €7,582 to €3,946
- Other operating charges +€1,700
up €1,700 (+30.5%), from €5,566 to €7,266
- Depreciation -€856
down €856 (-3.4%), from €25,437 to €24,581
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 | €1,113,816 | €1,100,735 | -€13,081 | -1.2% |
| Fixed assets | 21/28 | €379,568 | €354,987 | -€24,581 | -6.5% |
| Tangible fixed assets | 22/27 | €379,568 | €354,987 | -€24,581 | -6.5% |
| Land and buildings | 22 | €379,568 | €354,987 | -€24,581 | -6.5% |
| Current assets | 29/58 | €734,249 | €745,749 | +€11,500 | +1.6% |
| Amounts receivable within one year | 40/41 | €5,139 | €3,216 | -€1,923 | -37.4% |
| Trade receivables | 40 | €1,525 | €0 | -€1,525 | -100% |
| Other amounts receivable | 41 | €3,614 | €3,216 | -€398 | -11.0% |
| Current investments | 50/53 | €245,325 | €245,325 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €482,673 | €496,067 | +€13,394 | +2.8% |
| Deferred charges and accrued income | 490/1 | €1,111 | €1,141 | +€29 | +2.6% |
| Total equity and liabilities | 10/49 | €1,113,816 | €1,100,735 | -€13,081 | -1.2% |
| Equity | 10/15 | €853,174 | €838,832 | -€14,342 | -1.7% |
| Contributions | 10/11 | €1,080,360 | €1,080,360 | = | 0.0% |
| Capital | 10 | €1,080,360 | €1,080,360 | = | 0.0% |
| Issued capital | 100 | €1,080,360 | €1,080,360 | = | 0.0% |
| Reserves | 13 | €28,424 | €28,424 | = | 0.0% |
| Non-distributable reserves | 130/1 | €28,424 | €28,424 | = | 0.0% |
| Legal reserve | 130 | €28,424 | €28,424 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€255,611 | -€269,953 | -€14,342 | -5.6% |
| Amounts payable | 17/49 | €260,642 | €261,904 | +€1,261 | +0.5% |
| Amounts payable within one year | 42/48 | €260,612 | €261,074 | +€461 | +0.2% |
| Trade debts | 44 | €528 | €457 | -€70 | -13.3% |
| Suppliers | 440/4 | €528 | €457 | -€70 | -13.3% |
| Taxes, remuneration and social security | 45 | €25 | €25 | = | 0.0% |
| Taxes | 450/3 | €25 | €25 | = | 0.0% |
| Other amounts payable | 47/48 | €260,059 | €260,591 | +€532 | +0.2% |
| Accrued charges and deferred income | 492/3 | €30 | €830 | +€800 | +2,667% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,437 | €24,581 | -€856 | -3.4% |
| Other operating charges | 640/8 | €5,566 | €7,266 | +€1,700 | +30.5% |
| Gross operating margin | 9900 | €7,582 | €3,946 | -€3,636 | -48.0% |
| Operating profit (loss) | 9901 | -€23,421 | -€27,900 | -€4,479 | -19.1% |
| Financial income | 75/76B | €40,130 | €13,603 | -€26,527 | -66.1% |
| Recurring financial income | 75 | €5,514 | €5,206 | -€308 | -5.6% |
| Non-recurring financial income | 76B | €34,616 | €8,397 | -€26,219 | -75.7% |
| Financial charges | 65/66B | €45 | €45 | = | 0.0% |
| Recurring financial charges | 65 | €45 | €45 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €16,664 | -€14,342 | -€31,006 | |
| Profit (loss) for the period | 9904 | €16,664 | -€14,342 | -€31,006 | |
| Profit (loss) for the period to be appropriated | 9905 | €16,664 | -€14,342 | -€31,006 |
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 30 October 2026 via checked.be.