B - M & Associés: what changed
What changed
B - M & Associés
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
-€1,686
2024 · -€1,508-€179
Equity
€1,331
2024 · €3,017-€1,686
Cash
€48
2024 · €564-€516
Balance sheet total
€95,092
2024 · €101,433-€6,341
Largest movements
Assets
- Receivables within one year -€5,825
down €5,825 (-5.8%), from €100,869 to €95,044
Equity and liabilities
- Other debts -€4,141
down €4,141 (-4.2%), from €97,644 to €93,503
- Profit (loss) carried forward -€1,686
down €1,686 (-10.8%), from -€15,583 to -€17,269
Income statement
- Gross operating margin -€115
down €115 (-11.2%), from -€1,031 to -€1,146
- Other operating charges +€62
up €62 (+16.1%), from €387 to €450
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€1,508
Gross operating margin
-€115
Other operating charges
-€62
Financial charges
-€1
Result 2025
-€1,686
lowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€516
Investment
€0
Financing
€0
Cash 2024
€564
From operations (derived)
-€516
Net result for the year
-€1,686
Receivables within one year
+€5,825
Trade debts
-€514
Other debts
-€4,141
Cash 2025
€48
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €101,433 | €95,092 | -€6,341 | -6.3% |
| Current assets | 29/58 | €101,433 | €95,092 | -€6,341 | -6.3% |
| Amounts receivable within one year | 40/41 | €100,869 | €95,044 | -€5,825 | -5.8% |
| Other amounts receivable | 41 | €100,869 | €95,044 | -€5,825 | -5.8% |
| Cash at bank and in hand | 54/58 | €564 | €48 | -€516 | -91.5% |
| Total equity and liabilities | 10/49 | €101,433 | €95,092 | -€6,341 | -6.3% |
| Equity | 10/15 | €3,017 | €1,331 | -€1,686 | -55.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,583 | -€17,269 | -€1,686 | -10.8% |
| Amounts payable | 17/49 | €98,416 | €93,761 | -€4,655 | -4.7% |
| Amounts payable within one year | 42/48 | €98,416 | €93,761 | -€4,655 | -4.7% |
| Trade debts | 44 | €772 | €258 | -€514 | -66.6% |
| Suppliers | 440/4 | €772 | €258 | -€514 | -66.6% |
| Other amounts payable | 47/48 | €97,644 | €93,503 | -€4,141 | -4.2% |
| Other operating charges | 640/8 | €387 | €450 | +€62 | +16.1% |
| Gross operating margin | 9900 | -€1,031 | -€1,146 | -€115 | -11.2% |
| Operating profit (loss) | 9901 | -€1,418 | -€1,596 | -€177 | -12.5% |
| Financial charges | 65/66B | €89 | €91 | +€1 | +1.5% |
| Recurring financial charges | 65 | €89 | €91 | +€1 | +1.5% |
| Profit (loss) for the period before taxes | 9903 | -€1,508 | -€1,686 | -€179 | -11.8% |
| Profit (loss) for the period | 9904 | -€1,508 | -€1,686 | -€179 | -11.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,508 | -€1,686 | -€179 | -11.8% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.