B&M Groep: 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 Groep
Largest movements
No asset line moved by more than 1% of the balance sheet total.
No liability line moved by more than 1% of the balance sheet total.
- Financial income -€115,000
no longer reported in 2025 (was €115,000)
- Financial charges -€2,109
down €2,109 (-97.9%), from €2,154 to €45
- Gross operating margin -€1,255
down €1,255 (-37.3%), from €3,369 to €2,114
- Taxes +€320
up €320 (+477.9%), from €67 to €387
- Other operating charges -€280
down €280 (-35.1%), from €800 to €519
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 | €378,807 | €380,227 | +€1,421 | +0.4% |
| Fixed assets | 21/28 | €370,767 | €370,767 | = | 0.0% |
| Financial fixed assets | 28 | €370,767 | €370,767 | = | 0.0% |
| Current assets | 29/58 | €8,040 | €9,461 | +€1,421 | +17.7% |
| Amounts receivable within one year | 40/41 | €933 | €2,165 | +€1,232 | +132.0% |
| Trade receivables | 40 | - | €1,452 | +€1,452 | |
| Other amounts receivable | 41 | €933 | €713 | -€220 | -23.6% |
| Cash at bank and in hand | 54/58 | €6,135 | €6,062 | -€72 | -1.2% |
| Deferred charges and accrued income | 490/1 | €972 | €1,234 | +€261 | +26.9% |
| Total equity and liabilities | 10/49 | €378,807 | €380,227 | +€1,421 | +0.4% |
| Equity | 10/15 | €378,582 | €379,744 | +€1,162 | +0.3% |
| Contributions | 10/11 | €23,333 | €23,333 | = | 0.0% |
| Reserves | 13 | €355,249 | €356,411 | +€1,162 | +0.3% |
| Distributable reserves | 133 | €355,249 | €356,411 | +€1,162 | +0.3% |
| Amounts payable | 17/49 | €225 | €483 | +€258 | +114.9% |
| Amounts payable within one year | 42/48 | - | €252 | +€252 | |
| Taxes, remuneration and social security | 45 | - | €252 | +€252 | |
| Taxes | 450/3 | - | €252 | +€252 | |
| Accrued charges and deferred income | 492/3 | €225 | €231 | +€6 | +2.8% |
| Other operating charges | 640/8 | €800 | €519 | -€280 | -35.1% |
| Gross operating margin | 9900 | €3,369 | €2,114 | -€1,255 | -37.3% |
| Operating profit (loss) | 9901 | €2,570 | €1,595 | -€975 | -37.9% |
| Financial income | 75/76B | €115,000 | - | -€115,000 | |
| Recurring financial income | 75 | €115,000 | - | -€115,000 | |
| Financial charges | 65/66B | €2,154 | €45 | -€2,109 | -97.9% |
| Recurring financial charges | 65 | €2,154 | €45 | -€2,109 | -97.9% |
| Profit (loss) for the period before taxes | 9903 | €115,416 | €1,550 | -€113,866 | -98.7% |
| Income taxes | 67/77 | €67 | €387 | +€320 | +477.9% |
| Profit (loss) for the period | 9904 | €115,349 | €1,162 | -€114,186 | -99.0% |
| Profit (loss) for the period to be appropriated | 9905 | €115,349 | €1,162 | -€114,186 | -99.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.