B.M.B.: what changed
Two fiscal 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.B.
Largest movements
- Receivables within one year +€11,566
up €11,566 (+5.4%), from €212,628 to €224,194
of which Trade receivables: +€6,119
- Other debts +€37,661
up €37,661 (+38.5%), from €97,793 to €135,454
- Trade debts -€28,753
down €28,753 (-29.2%), from €98,360 to €69,607
- Profit (loss) carried forward +€3,903
up €3,903 (+10.8%), from -€36,083 to -€32,180
- Turnover -€194,356
no longer reported in 2024 (was €194,356)
- Purchases and services -€177,922
no longer reported in 2024 (was €177,922)
- Gross operating margin -€15,541
down €15,541 (-59.0%), from €26,351 to €10,811
- Taxes -€3,008
down €3,008 (-74.6%), from €4,033 to €1,025
- Other operating charges -€2,549
down €2,549 (-77.2%), from €3,303 to €754
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €235,484 | €247,988 | +€12,504 | +5.3% |
| Fixed assets | 21/28 | €12,608 | €13,975 | +€1,367 | +10.8% |
| Tangible fixed assets | 22/27 | €12,608 | €13,975 | +€1,367 | +10.8% |
| Land and buildings | 22 | €12,355 | €11,680 | -€675 | -5.5% |
| Furniture and vehicles | 24 | €254 | €2,296 | +€2,042 | +804.7% |
| Current assets | 29/58 | €222,875 | €234,012 | +€11,137 | +5.0% |
| Amounts receivable within one year | 40/41 | €212,628 | €224,194 | +€11,566 | +5.4% |
| Trade receivables | 40 | €211,764 | €217,883 | +€6,119 | +2.9% |
| Other amounts receivable | 41 | €864 | €6,311 | +€5,447 | +630.5% |
| Cash at bank and in hand | 54/58 | €10,240 | €9,090 | -€1,150 | -11.2% |
| Deferred charges and accrued income | 490/1 | €8 | €728 | +€721 | +9568.8% |
| Total equity and liabilities | 10/49 | €235,484 | €247,988 | +€12,504 | +5.3% |
| Equity | 10/15 | €32,313 | €36,216 | +€3,903 | +12.1% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €6,396 | €6,396 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,396 | €1,396 | = | 0.0% |
| Legal reserve | 130 | €1,396 | €1,396 | = | 0.0% |
| Distributable reserves | 133 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€36,083 | -€32,180 | +€3,903 | +10.8% |
| Amounts payable | 17/49 | €203,171 | €211,771 | +€8,600 | +4.2% |
| Amounts payable within one year | 42/48 | €203,035 | €211,333 | +€8,298 | +4.1% |
| Financial debts | 43 | €144 | €138 | -€6 | -4.0% |
| Credit institutions | 430/8 | €144 | €138 | -€6 | -4.0% |
| Trade debts | 44 | €98,360 | €69,607 | -€28,753 | -29.2% |
| Suppliers | 440/4 | €98,360 | €69,607 | -€28,753 | -29.2% |
| Taxes, remuneration and social security | 45 | €6,738 | €6,133 | -€605 | -9.0% |
| Taxes | 450/3 | €6,738 | €6,133 | -€605 | -9.0% |
| Other amounts payable | 47/48 | €97,793 | €135,454 | +€37,661 | +38.5% |
| Accrued charges and deferred income | 492/3 | €136 | €439 | +€302 | +221.9% |
| Turnover | 70 | €194,356 | - | -€194,356 | |
| Goods, raw materials, services and sundry goods | 60/61 | €177,922 | - | -€177,922 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €539 | €1,467 | +€929 | +172.4% |
| Other operating charges | 640/8 | €3,303 | €754 | -€2,549 | -77.2% |
| Gross operating margin | 9900 | €26,351 | €10,811 | -€15,541 | -59.0% |
| Operating profit (loss) | 9901 | €22,510 | €8,589 | -€13,920 | -61.8% |
| Financial income | 75/76B | €1 | €0 | -€1 | -98.5% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -98.5% |
| Financial charges | 65/66B | €3,623 | €3,661 | +€38 | +1.1% |
| Recurring financial charges | 65 | €3,623 | €3,661 | +€38 | +1.1% |
| Profit (loss) for the period before taxes | 9903 | €18,888 | €4,928 | -€13,960 | -73.9% |
| Income taxes | 67/77 | €4,033 | €1,025 | -€3,008 | -74.6% |
| Profit (loss) for the period | 9904 | €14,856 | €3,903 | -€10,952 | -73.7% |
| Profit (loss) for the period to be appropriated | 9905 | €14,856 | €3,903 | -€10,952 | -73.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.