B&M Construct Cleaning: what changed
B&M Construct Cleaning
Largest movements
- Tangible fixed assets +€26,269
up €26,269 (+134%), from €19,634 to €45,904
of which Leasing and similar rights: +€23,010
- Receivables within one year +€11,006
up €11,006 (+12.7%), from €86,893 to €97,899
of which Trade receivables: +€47,767
- Cash +€1,941
new in 2025: €1,941
mainly Debts after one year (+€35,452) and Trade debts (+€26,308)
- Debts after one year +€35,452
new in 2025: €35,452
- Trade debts +€26,308
up €26,308 (+288%), from €9,120 to €35,428
- Profit (loss) carried forward -€12,102
down €12,102 (-36.4%), from €33,232 to €21,130
- Tax, wage and social debts -€5,485
down €5,485 (-11.1%), from €49,501 to €44,016
of which Taxes: -€5,281
- Current portion of long-term debt -€2,647
down €2,647 (-27.5%), from €9,615 to €6,969
- Gross operating margin -€52,140
down €52,140 (-97.6%), from €53,425 to €1,285
- Taxes -€13,973
down €13,973 (-97.7%), from €14,296 to €323
- Depreciation -€10,164
down €10,164 (-83.4%), from €12,188 to €2,024
- Financial income -€2,320
down €2,320 (-99.8%), from €2,325 to €5
- Financial charges +€2,086
up €2,086 (+130%), from €1,600 to €3,686
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 | €107,044 | €145,994 | +€38,950 | +36.4% |
| Fixed assets | 21/28 | €19,884 | €46,154 | +€26,269 | +132% |
| Tangible fixed assets | 22/27 | €19,634 | €45,904 | +€26,269 | +134% |
| Furniture and vehicles | 24 | - | €3,259 | +€3,259 | |
| Leasing and similar rights | 25 | €19,634 | €42,645 | +€23,010 | +117% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €87,159 | €99,840 | +€12,681 | +14.5% |
| Amounts receivable within one year | 40/41 | €86,893 | €97,899 | +€11,006 | +12.7% |
| Trade receivables | 40 | €48,021 | €95,788 | +€47,767 | +99.5% |
| Other amounts receivable | 41 | €38,872 | €2,111 | -€36,761 | -94.6% |
| Cash at bank and in hand | 54/58 | - | €1,941 | +€1,941 | |
| Deferred charges and accrued income | 490/1 | €266 | - | -€266 | |
| Total equity and liabilities | 10/49 | €107,044 | €145,994 | +€38,950 | +36.4% |
| Equity | 10/15 | €36,232 | €24,130 | -€12,102 | -33.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €33,232 | €21,130 | -€12,102 | -36.4% |
| Amounts payable | 17/49 | €70,812 | €121,864 | +€51,052 | +72.1% |
| Amounts payable after more than one year | 17 | - | €35,452 | +€35,452 | |
| Financial debts | 170/4 | - | €35,452 | +€35,452 | |
| Amounts payable within one year | 42/48 | €70,812 | €86,413 | +€15,601 | +22.0% |
| Current portion of amounts payable after more than one year | 42 | €9,615 | €6,969 | -€2,647 | -27.5% |
| Financial debts | 43 | €2,575 | - | -€2,575 | |
| Credit institutions | 430/8 | €2,575 | - | -€2,575 | |
| Trade debts | 44 | €9,120 | €35,428 | +€26,308 | +288% |
| Suppliers | 440/4 | €9,120 | €35,428 | +€26,308 | +288% |
| Taxes, remuneration and social security | 45 | €49,501 | €44,016 | -€5,485 | -11.1% |
| Taxes | 450/3 | €21,401 | €16,120 | -€5,281 | -24.7% |
| Remuneration and social security | 454/9 | €28,100 | €27,896 | -€204 | -0.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,188 | €2,024 | -€10,164 | -83.4% |
| Other operating charges | 640/8 | €5,662 | €7,359 | +€1,697 | +30.0% |
| Gross operating margin | 9900 | €53,425 | €1,285 | -€52,140 | -97.6% |
| Operating profit (loss) | 9901 | €35,575 | -€8,098 | -€43,673 | |
| Financial income | 75/76B | €2,325 | €5 | -€2,320 | -99.8% |
| Recurring financial income | 75 | €2,325 | €5 | -€2,320 | -99.8% |
| Financial charges | 65/66B | €1,600 | €3,686 | +€2,086 | +130% |
| Recurring financial charges | 65 | €1,600 | €3,686 | +€2,086 | +130% |
| Profit (loss) for the period before taxes | 9903 | €36,300 | -€11,779 | -€48,079 | |
| Income taxes | 67/77 | €14,296 | €323 | -€13,973 | -97.7% |
| Profit (loss) for the period | 9904 | €22,004 | -€12,102 | -€34,106 | |
| Profit (loss) for the period to be appropriated | 9905 | €22,004 | -€12,102 | -€34,106 |
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 4 November 2026 via checked.be.