B&M EXPRES: 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 EXPRES
Largest movements
- Receivables within one year +€3,125
up €3,125 (+99.6%), from €3,137 to €6,262
of which Trade receivables: +€3,712
- Cash +€2,617
up €2,617 (+186%), from €1,406 to €4,023
mainly Other debts (+€2,605) and Net result for the year (+€2,143)
- Other debts +€2,605
up €2,605 (+19.3%), from €13,481 to €16,086
- Profit (loss) carried forward +€2,143
up €2,143 (+12.3%), from -€17,480 to -€15,337
- Trade debts +€994
up €994 (+238%), from €418 to €1,412
- Turnover +€9,855
up €9,855 (+30.3%), from €32,537 to €42,392
- Gross operating margin +€5,475
up €5,475, from -€2,972 to €2,503
- Purchases and services +€4,379
up €4,379 (+12.3%), from €35,510 to €39,889
- Other operating charges -€1,808
down €1,808 (-93.9%), from €1,925 to €117
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 | €30,019 | €35,761 | +€5,742 | +19.1% |
| Fixed assets | 21/28 | €1,509 | €1,509 | = | 0.0% |
| Financial fixed assets | 28 | €1,509 | €1,509 | = | 0.0% |
| Current assets | 29/58 | €28,510 | €34,252 | +€5,742 | +20.1% |
| Stocks and contracts in progress | 3 | €23,967 | €23,967 | = | 0.0% |
| Stocks | 30/36 | €23,967 | €23,967 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €3,137 | €6,262 | +€3,125 | +99.6% |
| Trade receivables | 40 | - | €3,712 | +€3,712 | |
| Other amounts receivable | 41 | €3,137 | €2,550 | -€587 | -18.7% |
| Cash at bank and in hand | 54/58 | €1,406 | €4,023 | +€2,617 | +186% |
| Total equity and liabilities | 10/49 | €30,019 | €35,761 | +€5,742 | +19.1% |
| Equity | 10/15 | €1,120 | €3,263 | +€2,143 | +191% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€17,480 | -€15,337 | +€2,143 | +12.3% |
| Amounts payable | 17/49 | €28,899 | €32,498 | +€3,599 | +12.5% |
| Amounts payable after more than one year | 17 | €15,000 | €15,000 | = | 0.0% |
| Other amounts payable | 178/9 | €15,000 | €15,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €13,899 | €17,498 | +€3,599 | +25.9% |
| Trade debts | 44 | €418 | €1,412 | +€994 | +238% |
| Suppliers | 440/4 | €418 | €1,412 | +€994 | +238% |
| Other amounts payable | 47/48 | €13,481 | €16,086 | +€2,605 | +19.3% |
| Turnover | 70 | €32,537 | €42,392 | +€9,855 | +30.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €35,510 | €39,889 | +€4,379 | +12.3% |
| Other operating charges | 640/8 | €1,925 | €117 | -€1,808 | -93.9% |
| Gross operating margin | 9900 | -€2,972 | €2,503 | +€5,475 | |
| Operating profit (loss) | 9901 | -€4,897 | €2,386 | +€7,283 | |
| Financial charges | 65/66B | €204 | €243 | +€40 | +19.6% |
| Recurring financial charges | 65 | €204 | €243 | +€40 | +19.6% |
| Profit (loss) for the period before taxes | 9903 | -€5,100 | €2,143 | +€7,243 | |
| Profit (loss) for the period | 9904 | -€5,100 | €2,143 | +€7,243 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,100 | €2,143 | +€7,243 |
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 26 October 2026 via checked.be.