B&M Communication et Management: what changed
B&M Communication et Management
Largest movements
- Tangible fixed assets -€43,406
down €43,406 (-18.2%), from €238,537 to €195,131
of which Other tangible fixed assets: -€29,596
- Receivables within one year -€34,181
down €34,181 (-99.2%), from €34,474 to €293
of which Trade receivables: -€32,742
- Intangible fixed assets -€26,000
down €26,000 (-57.1%), from €45,500 to €19,500
- Cash -€15,079
down €15,079 (-37.5%), from €40,259 to €25,180
mainly Debts after one year (-€62,770) and Trade debts (-€55,847)
- Stocks and contracts +€6,752
up €6,752 (+11.4%), from €59,349 to €66,101
- Debts after one year -€62,770
down €62,770 (-26.5%), from €236,700 to €173,930
- Trade debts -€55,847
down €55,847 (-99.1%), from €56,358 to €511
- Other debts +€32,798
up €32,798 (+83.9%), from €39,096 to €71,894
- Profit (loss) carried forward -€21,657
down €21,657, from €589 to -€21,068
- Current portion of long-term debt -€4,979
down €4,979 (-7.3%), from €67,748 to €62,769
- Financial charges +€3,353
up €3,353 (+33.8%), from €9,923 to €13,276
- Gross operating margin -€2,875
down €2,875 (-2.9%), from €98,572 to €95,697
- Depreciation +€2,136
up €2,136 (+3.4%), from €63,298 to €65,434
- Staff costs +€1,920
up €1,920 (+5.7%), from €33,500 to €35,420
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €424,979 | €311,812 | -€113,167 | -26.6% |
| Fixed assets | 21/28 | €289,652 | €220,238 | -€69,414 | -24.0% |
| Intangible fixed assets | 21 | €45,500 | €19,500 | -€26,000 | -57.1% |
| Tangible fixed assets | 22/27 | €238,537 | €195,131 | -€43,406 | -18.2% |
| Furniture and vehicles | 24 | €30,978 | €17,168 | -€13,810 | -44.6% |
| Other tangible fixed assets | 26 | €207,559 | €177,963 | -€29,596 | -14.3% |
| Financial fixed assets | 28 | €5,615 | €5,607 | -€8 | -0.1% |
| Current assets | 29/58 | €135,327 | €91,574 | -€43,753 | -32.3% |
| Stocks and contracts in progress | 3 | €59,349 | €66,101 | +€6,752 | +11.4% |
| Stocks | 30/36 | €59,349 | €66,101 | +€6,752 | +11.4% |
| Amounts receivable within one year | 40/41 | €34,474 | €293 | -€34,181 | -99.2% |
| Trade receivables | 40 | €33,035 | €293 | -€32,742 | -99.1% |
| Other amounts receivable | 41 | €1,439 | - | -€1,439 | |
| Cash at bank and in hand | 54/58 | €40,259 | €25,180 | -€15,079 | -37.5% |
| Deferred charges and accrued income | 490/1 | €1,245 | - | -€1,245 | |
| Total equity and liabilities | 10/49 | €424,979 | €311,812 | -€113,167 | -26.6% |
| Equity | 10/15 | €20,589 | -€1,068 | -€21,657 | |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €589 | -€21,068 | -€21,657 | |
| Amounts payable | 17/49 | €404,390 | €312,880 | -€91,510 | -22.6% |
| Amounts payable after more than one year | 17 | €236,700 | €173,930 | -€62,770 | -26.5% |
| Financial debts | 170/4 | €236,700 | €173,930 | -€62,770 | -26.5% |
| Amounts payable within one year | 42/48 | €167,690 | €138,950 | -€28,740 | -17.1% |
| Current portion of amounts payable after more than one year | 42 | €67,748 | €62,769 | -€4,979 | -7.3% |
| Trade debts | 44 | €56,358 | €511 | -€55,847 | -99.1% |
| Suppliers | 440/4 | €56,358 | €511 | -€55,847 | -99.1% |
| Taxes, remuneration and social security | 45 | €4,488 | €3,776 | -€712 | -15.9% |
| Taxes | 450/3 | €52 | €3,542 | +€3,490 | +6,712% |
| Remuneration and social security | 454/9 | €4,436 | €234 | -€4,202 | -94.7% |
| Other amounts payable | 47/48 | €39,096 | €71,894 | +€32,798 | +83.9% |
| Non-recurring operating income | 76A | - | €892 | +€892 | |
| Remuneration, social security and pensions | 62 | €33,500 | €35,420 | +€1,920 | +5.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €63,298 | €65,434 | +€2,136 | +3.4% |
| Other operating charges | 640/8 | €3,347 | €3,291 | -€56 | -1.7% |
| Gross operating margin | 9900 | €98,572 | €95,697 | -€2,875 | -2.9% |
| Operating profit (loss) | 9901 | -€1,573 | -€8,448 | -€6,875 | -437% |
| Financial income | 75/76B | €61 | €67 | +€6 | +9.8% |
| Recurring financial income | 75 | €61 | €67 | +€6 | +9.8% |
| Financial charges | 65/66B | €9,923 | €13,276 | +€3,353 | +33.8% |
| Recurring financial charges | 65 | €9,923 | €13,276 | +€3,353 | +33.8% |
| Profit (loss) for the period before taxes | 9903 | -€11,435 | -€21,657 | -€10,222 | -89.4% |
| Profit (loss) for the period | 9904 | -€11,435 | -€21,657 | -€10,222 | -89.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,435 | -€21,657 | -€10,222 | -89.4% |
Next steps
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 7 November 2026 via checked.be.