B&M Consult: 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 Consult
Largest movements
- Tangible fixed assets +€5,433
up €5,433 (+50.2%), from €10,820 to €16,253
of which Plant, machinery and equipment: +€4,636
- Intangible fixed assets +€2,000
up €2,000 (+16.8%), from €11,911 to €13,911
- Receivables within one year +€1,696
up €1,696 (+202.1%), from €839 to €2,536
of which Trade receivables: +€2,114
- Cash +€489
up €489 (+180.2%), from €271 to €760
mainly Other debts (+€48,132) and Depreciation (+€7,868)
- Other debts +€48,132
up €48,132 (+134.3%), from €35,836 to €83,968
- Profit (loss) carried forward -€33,655
down €33,655 (-179.4%), from -€18,760 to -€52,415
- Accrued charges and deferred income -€4,000
down €4,000 (-100.0%), from €4,000 to €0
- Trade debts -€994
down €994 (-74.3%), from €1,338 to €343
- Gross operating margin -€6,148
down €6,148 (-38.7%), from -€15,892 to -€22,040
- Depreciation +€5,779
up €5,779 (+276.6%), from €2,089 to €7,868
- Other operating charges +€2,820
up €2,820 (+447.9%), from €630 to €3,450
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.
Cash bridge derived
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 | €27,541 | €37,160 | +€9,619 | +34.9% |
| Fixed assets | 21/28 | €26,431 | €33,864 | +€7,433 | +28.1% |
| Intangible fixed assets | 21 | €11,911 | €13,911 | +€2,000 | +16.8% |
| Tangible fixed assets | 22/27 | €10,820 | €16,253 | +€5,433 | +50.2% |
| Plant, machinery and equipment | 23 | €10,820 | €15,456 | +€4,636 | +42.8% |
| Furniture and vehicles | 24 | - | €797 | +€797 | |
| Financial fixed assets | 28 | €3,700 | €3,700 | = | 0.0% |
| Current assets | 29/58 | €1,111 | €3,296 | +€2,186 | +196.8% |
| Amounts receivable within one year | 40/41 | €839 | €2,536 | +€1,696 | +202.1% |
| Trade receivables | 40 | €201 | €2,314 | +€2,114 | +1053.7% |
| Other amounts receivable | 41 | €639 | €222 | -€417 | -65.3% |
| Cash at bank and in hand | 54/58 | €271 | €760 | +€489 | +180.2% |
| Total equity and liabilities | 10/49 | €27,541 | €37,160 | +€9,619 | +34.9% |
| Equity | 10/15 | -€13,760 | -€47,415 | -€33,655 | -244.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,760 | -€52,415 | -€33,655 | -179.4% |
| Amounts payable | 17/49 | €41,302 | €84,575 | +€43,273 | +104.8% |
| Amounts payable within one year | 42/48 | €37,302 | €84,575 | +€47,273 | +126.7% |
| Trade debts | 44 | €1,338 | €343 | -€994 | -74.3% |
| Suppliers | 440/4 | €1,338 | €343 | -€994 | -74.3% |
| Taxes, remuneration and social security | 45 | €128 | €263 | +€135 | +105.6% |
| Taxes | 450/3 | €128 | €263 | +€135 | +105.6% |
| Other amounts payable | 47/48 | €35,836 | €83,968 | +€48,132 | +134.3% |
| Accrued charges and deferred income | 492/3 | €4,000 | €0 | -€4,000 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,089 | €7,868 | +€5,779 | +276.6% |
| Other operating charges | 640/8 | €630 | €3,450 | +€2,820 | +447.9% |
| Gross operating margin | 9900 | -€15,892 | -€22,040 | -€6,148 | -38.7% |
| Operating profit (loss) | 9901 | -€18,611 | -€33,359 | -€14,747 | -79.2% |
| Financial income | 75/76B | €0 | €0 | +€0 | +2400.0% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +2400.0% |
| Financial charges | 65/66B | €21 | €161 | +€140 | +680.0% |
| Recurring financial charges | 65 | €21 | €161 | +€140 | +680.0% |
| Profit (loss) for the period before taxes | 9903 | -€18,632 | -€33,519 | -€14,887 | -79.9% |
| Income taxes | 67/77 | €128 | €135 | +€7 | +5.6% |
| Profit (loss) for the period | 9904 | -€18,760 | -€33,655 | -€14,894 | -79.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€18,760 | -€33,655 | -€14,894 | -79.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.