B&M ESTATE: 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 ESTATE
Largest movements
- Cash -€1,786
down €1,786 (-43.0%), from €4,150 to €2,364
mainly Net result for the year (-€1,495) and Trade debts (-€291)
- Profit (loss) carried forward -€1,495
down €1,495 (-24.3%), from -€6,141 to -€7,636
- Trade debts -€291
down €291 (-100%), from €291 to €0
- Gross operating margin +€178
up €178 (+19.2%), from -€930 to -€752
- Financial charges +€15
up €15 (+11.1%), from €135 to €150
- Other operating charges +€12
up €12 (+2.0%), from €582 to €593
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 | €14,150 | €12,364 | -€1,786 | -12.6% |
| Current assets | 29/58 | €14,150 | €12,364 | -€1,786 | -12.6% |
| Amounts receivable within one year | 40/41 | €10,000 | €10,000 | = | 0.0% |
| Other amounts receivable | 41 | €10,000 | €10,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €4,150 | €2,364 | -€1,786 | -43.0% |
| Total equity and liabilities | 10/49 | €14,150 | €12,364 | -€1,786 | -12.6% |
| Equity | 10/15 | €13,859 | €12,364 | -€1,495 | -10.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,141 | -€7,636 | -€1,495 | -24.3% |
| Amounts payable | 17/49 | €291 | €0 | -€291 | -100% |
| Amounts payable within one year | 42/48 | €291 | €0 | -€291 | -100% |
| Trade debts | 44 | €291 | €0 | -€291 | -100% |
| Suppliers | 440/4 | €291 | €0 | -€291 | -100% |
| Other operating charges | 640/8 | €582 | €593 | +€12 | +2.0% |
| Gross operating margin | 9900 | -€930 | -€752 | +€178 | +19.2% |
| Operating profit (loss) | 9901 | -€1,512 | -€1,345 | +€167 | +11.0% |
| Financial charges | 65/66B | €135 | €150 | +€15 | +11.1% |
| Recurring financial charges | 65 | €135 | €150 | +€15 | +11.1% |
| Profit (loss) for the period before taxes | 9903 | -€1,647 | -€1,495 | +€152 | +9.2% |
| Profit (loss) for the period | 9904 | -€1,647 | -€1,495 | +€152 | +9.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,647 | -€1,495 | +€152 | +9.2% |
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 30 October 2026 via checked.be.