B&M BATIMENTS: 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 BATIMENTS
Largest movements
- Tangible fixed assets +€41,952
up €41,952 (+3,142%), from €1,335 to €43,287
of which Plant, machinery and equipment: +€41,062
- Cash -€37,988
down €37,988 (-91.0%), from €41,765 to €3,777
mainly Investment in fixed assets (net) (-€42,397) and Receivables within one year (-€9,627)
- Receivables within one year +€9,627
up €9,627 (+82.0%), from €11,739 to €21,366
of which Other amounts receivable: +€13,276
- Deferred charges and accrued income +€6,816
up €6,816 (+2,651%), from €257 to €7,073
- Profit (loss) carried forward +€19,421
up €19,421, from -€892 to €18,529
- Trade debts +€4,546
up €4,546 (+33.5%), from €13,586 to €18,132
- Tax, wage and social debts -€2,945
down €2,945 (-27.3%), from €10,805 to €7,860
of which Remuneration and social security: -€3,600
- Advances received -€2,420
down €2,420 (-18.3%), from €13,220 to €10,800
- Other debts +€1,806
new in 2025: €1,806
- Gross operating margin +€28,130
up €28,130 (+1,166%), from €2,412 to €30,542
- Write-downs +€8,000
new in 2025: €8,000
- Financial income -€5,495
down €5,495 (-100.0%), from €5,497 to €2
of which Non-recurring financial income: -€5,497
- Other operating charges -€1,299
down €1,299 (-41.7%), from €3,117 to €1,817
- Taxes +€704
up €704 (+1,260%), from €56 to €760
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 | €55,691 | €76,099 | +€20,408 | +36.6% |
| Fixed assets | 21/28 | €1,930 | €43,882 | +€41,952 | +2,174% |
| Tangible fixed assets | 22/27 | €1,335 | €43,287 | +€41,952 | +3,142% |
| Land and buildings | 22 | - | €890 | +€890 | |
| Plant, machinery and equipment | 23 | €1,335 | €42,397 | +€41,062 | +3,076% |
| Financial fixed assets | 28 | €595 | €595 | = | 0.0% |
| Current assets | 29/58 | €53,761 | €32,217 | -€21,544 | -40.1% |
| Amounts receivable within one year | 40/41 | €11,739 | €21,366 | +€9,627 | +82.0% |
| Trade receivables | 40 | €7,909 | €4,260 | -€3,649 | -46.1% |
| Other amounts receivable | 41 | €3,830 | €17,106 | +€13,276 | +347% |
| Cash at bank and in hand | 54/58 | €41,765 | €3,777 | -€37,988 | -91.0% |
| Deferred charges and accrued income | 490/1 | €257 | €7,073 | +€6,816 | +2,651% |
| Total equity and liabilities | 10/49 | €55,691 | €76,099 | +€20,408 | +36.6% |
| Equity | 10/15 | €18,079 | €37,500 | +€19,421 | +107% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €371 | €371 | = | 0.0% |
| Non-distributable reserves | 130/1 | €371 | €371 | = | 0.0% |
| Reserves not available under the articles | 1311 | €371 | €371 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€892 | €18,529 | +€19,421 | |
| Amounts payable | 17/49 | €37,612 | €38,599 | +€987 | +2.6% |
| Amounts payable within one year | 42/48 | €37,612 | €38,599 | +€987 | +2.6% |
| Trade debts | 44 | €13,586 | €18,132 | +€4,546 | +33.5% |
| Suppliers | 440/4 | €13,586 | €18,132 | +€4,546 | +33.5% |
| Advances received on contracts in progress | 46 | €13,220 | €10,800 | -€2,420 | -18.3% |
| Taxes, remuneration and social security | 45 | €10,805 | €7,860 | -€2,945 | -27.3% |
| Taxes | 450/3 | €305 | €960 | +€655 | +215% |
| Remuneration and social security | 454/9 | €10,500 | €6,900 | -€3,600 | -34.3% |
| Other amounts payable | 47/48 | - | €1,806 | +€1,806 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €445 | +€445 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €8,000 | +€8,000 | |
| Other operating charges | 640/8 | €3,117 | €1,817 | -€1,299 | -41.7% |
| Gross operating margin | 9900 | €2,412 | €30,542 | +€28,130 | +1,166% |
| Operating profit (loss) | 9901 | -€705 | €20,279 | +€20,984 | |
| Financial income | 75/76B | €5,497 | €2 | -€5,495 | -100.0% |
| Recurring financial income | 75 | €0 | €2 | +€2 | +8,550% |
| Non-recurring financial income | 76B | €5,497 | - | -€5,497 | |
| Financial charges | 65/66B | €135 | €100 | -€35 | -26.0% |
| Recurring financial charges | 65 | €135 | €100 | -€35 | -26.0% |
| Profit (loss) for the period before taxes | 9903 | €4,657 | €20,181 | +€15,524 | +333% |
| Income taxes | 67/77 | €56 | €760 | +€704 | +1,260% |
| Profit (loss) for the period | 9904 | €4,602 | €19,421 | +€14,819 | +322% |
| Profit (loss) for the period to be appropriated | 9905 | €4,602 | €19,421 | +€14,819 | +322% |
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 17 October 2026 via checked.be.