B.M.B: 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.B
Largest movements
- Stocks and contracts +€91,767
new in 2024: €91,767
- Tangible fixed assets -€25,990
down €25,990 (-30.6%), from €85,072 to €59,082
of which Furniture and vehicles: -€45,214
- Receivables within one year +€9,823
up €9,823 (+11.1%), from €88,117 to €97,940
of which Other amounts receivable: +€27,188
- Deferred charges and accrued income +€4,853
up €4,853 (+339.2%), from €1,431 to €6,284
- Financial fixed assets +€4,341
new in 2024: €4,341
- Trade debts +€37,678
up €37,678 (+112.5%), from €33,506 to €71,184
- Other debts +€33,319
up €33,319 (+375.3%), from €8,878 to €42,197
- Tax, wage and social debts +€23,674
up €23,674 (+32.6%), from €72,559 to €96,233
of which Taxes: +€19,859
- Debts after one year -€20,565
down €20,565 (-100.0%), from €20,565 to €0
- Short-term financial debts +€15,000
up €15,000 (+75.0%), from €20,000 to €35,000
- Gross operating margin +€55,097
up €55,097 (+15.8%), from €349,223 to €404,320
- Staff costs +€24,083
up €24,083 (+7.5%), from €319,342 to €343,425
- Financial charges +€5,711
up €5,711 (+99.4%), from €5,742 to €11,453
of which Financial charges: +€5,711
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 | €188,097 | €274,213 | +€86,116 | +45.8% |
| Fixed assets | 21/28 | €85,072 | €63,423 | -€21,649 | -25.4% |
| Tangible fixed assets | 22/27 | €85,072 | €59,082 | -€25,990 | -30.6% |
| Plant, machinery and equipment | 23 | €722 | €19,946 | +€19,223 | +2661.4% |
| Furniture and vehicles | 24 | €84,350 | €39,136 | -€45,214 | -53.6% |
| Financial fixed assets | 28 | - | €4,341 | +€4,341 | |
| Current assets | 29/58 | €103,025 | €210,790 | +€107,765 | +104.6% |
| Stocks and contracts in progress | 3 | - | €91,767 | +€91,767 | |
| Stocks | 30/36 | - | €91,767 | +€91,767 | |
| Amounts receivable within one year | 40/41 | €88,117 | €97,940 | +€9,823 | +11.1% |
| Trade receivables | 40 | €54,897 | €37,533 | -€17,364 | -31.6% |
| Other amounts receivable | 41 | €33,220 | €60,407 | +€27,188 | +81.8% |
| Cash at bank and in hand | 54/58 | €13,477 | €14,799 | +€1,322 | +9.8% |
| Deferred charges and accrued income | 490/1 | €1,431 | €6,284 | +€4,853 | +339.2% |
| Total equity and liabilities | 10/49 | €188,097 | €274,213 | +€86,116 | +45.8% |
| Equity | 10/15 | €6,486 | €6,493 | +€7 | +0.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €60,345 | €60,345 | = | 0.0% |
| Non-distributable reserves | 130/1 | €119 | €0 | -€119 | -100.0% |
| Reserves not available under the articles | 1311 | €119 | €0 | -€119 | -100.0% |
| Distributable reserves | 133 | €60,226 | €60,345 | +€119 | +0.2% |
| Profit (loss) carried forward | 14 | -€72,459 | -€72,452 | +€7 | 0.0% |
| Amounts payable | 17/49 | €181,611 | €267,721 | +€86,109 | +47.4% |
| Amounts payable after more than one year | 17 | €20,565 | €0 | -€20,565 | -100.0% |
| Financial debts | 170/4 | €20,565 | €0 | -€20,565 | -100.0% |
| Amounts payable within one year | 42/48 | €158,127 | €265,178 | +€107,051 | +67.7% |
| Current portion of amounts payable after more than one year | 42 | €23,185 | €20,565 | -€2,621 | -11.3% |
| Financial debts | 43 | €20,000 | €35,000 | +€15,000 | +75.0% |
| Credit institutions | 430/8 | €20,000 | €35,000 | +€15,000 | +75.0% |
| Trade debts | 44 | €33,506 | €71,184 | +€37,678 | +112.5% |
| Suppliers | 440/4 | €33,506 | €71,184 | +€37,678 | +112.5% |
| Taxes, remuneration and social security | 45 | €72,559 | €96,233 | +€23,674 | +32.6% |
| Taxes | 450/3 | €15,512 | €35,371 | +€19,859 | +128.0% |
| Remuneration and social security | 454/9 | €57,047 | €60,862 | +€3,815 | +6.7% |
| Other amounts payable | 47/48 | €8,878 | €42,197 | +€33,319 | +375.3% |
| Accrued charges and deferred income | 492/3 | €2,919 | €2,543 | -€377 | -12.9% |
| Non-recurring operating income | 76A | - | €5,553 | +€5,553 | |
| Remuneration, social security and pensions | 62 | €319,342 | €343,425 | +€24,083 | +7.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,927 | €32,037 | -€1,890 | -5.6% |
| Other operating charges | 640/8 | €2,368 | €4,096 | +€1,728 | +73.0% |
| Non-recurring operating charges | 66A | €0 | €15,984 | +€15,984 | |
| Gross operating margin | 9900 | €349,223 | €404,320 | +€55,097 | +15.8% |
| Operating profit (loss) | 9901 | -€6,414 | €8,778 | +€15,192 | |
| Financial income | 75/76B | €5,736 | €2,681 | -€3,055 | -53.3% |
| Recurring financial income | 75 | €5,236 | €2,681 | -€2,555 | -48.8% |
| Non-recurring financial income | 76B | €500 | €0 | -€500 | -100.0% |
| Financial charges | 65/66B | €5,742 | €11,453 | +€5,711 | +99.4% |
| Recurring financial charges | 65 | €5,742 | €11,453 | +€5,711 | +99.4% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | -€6,420 | €7 | +€6,427 | |
| Profit (loss) for the period | 9904 | -€6,420 | €7 | +€6,427 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,420 | €7 | +€6,427 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.