B&M-Group: 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-Group
Largest movements
- Tangible fixed assets -€24,198
down €24,198 (-21.5%), from €112,317 to €88,120
of which Furniture and vehicles: -€25,727
- Receivables within one year +€10,674
up €10,674 (+15.4%), from €69,241 to €79,916
of which Other amounts receivable: +€60,583
- Debts after one year -€14,521
down €14,521 (-15.3%), from €94,662 to €80,141
- Profit (loss) carried forward +€10,036
up €10,036 (+26.0%), from €38,542 to €48,578
- Tax, wage and social debts -€8,938
down €8,938 (-34.8%), from €25,718 to €16,780
- Trade debts -€4,219
down €4,219 (-40.8%), from €10,333 to €6,114
- Accrued charges and deferred income +€2,202
new in 2025: €2,202
- Depreciation +€9,562
up €9,562 (+55.9%), from €17,114 to €26,676
- Gross operating margin +€5,044
up €5,044 (+11.5%), from €43,682 to €48,726
- Financial charges +€3,892
up €3,892 (+151%), from €2,584 to €6,477
- Financial income +€1,872
up €1,872 (+417%), from €449 to €2,321
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 | €185,880 | €171,279 | -€14,601 | -7.9% |
| Fixed assets | 21/28 | €112,567 | €88,370 | -€24,198 | -21.5% |
| Tangible fixed assets | 22/27 | €112,317 | €88,120 | -€24,198 | -21.5% |
| Plant, machinery and equipment | 23 | €130 | €1,659 | +€1,530 | +1,179% |
| Furniture and vehicles | 24 | €112,188 | €86,461 | -€25,727 | -22.9% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €73,313 | €82,909 | +€9,596 | +13.1% |
| Amounts receivable within one year | 40/41 | €69,241 | €79,916 | +€10,674 | +15.4% |
| Trade receivables | 40 | €57,530 | €7,622 | -€49,909 | -86.8% |
| Other amounts receivable | 41 | €11,711 | €72,294 | +€60,583 | +517% |
| Cash at bank and in hand | 54/58 | €4,042 | €2,964 | -€1,079 | -26.7% |
| Deferred charges and accrued income | 490/1 | €29 | €29 | +€0 | +1.6% |
| Total equity and liabilities | 10/49 | €185,880 | €171,279 | -€14,601 | -7.9% |
| Equity | 10/15 | €41,042 | €51,078 | +€10,036 | +24.5% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €38,542 | €48,578 | +€10,036 | +26.0% |
| Amounts payable | 17/49 | €144,838 | €120,200 | -€24,638 | -17.0% |
| Amounts payable after more than one year | 17 | €94,662 | €80,141 | -€14,521 | -15.3% |
| Financial debts | 170/4 | €94,662 | €80,141 | -€14,521 | -15.3% |
| Amounts payable within one year | 42/48 | €50,176 | €37,857 | -€12,319 | -24.6% |
| Current portion of amounts payable after more than one year | 42 | €13,700 | €14,521 | +€821 | +6.0% |
| Trade debts | 44 | €10,333 | €6,114 | -€4,219 | -40.8% |
| Suppliers | 440/4 | €10,333 | €6,114 | -€4,219 | -40.8% |
| Taxes, remuneration and social security | 45 | €25,718 | €16,780 | -€8,938 | -34.8% |
| Taxes | 450/3 | €25,718 | €16,780 | -€8,938 | -34.8% |
| Other amounts payable | 47/48 | €424 | €442 | +€18 | +4.3% |
| Accrued charges and deferred income | 492/3 | - | €2,202 | +€2,202 | |
| Non-recurring operating income | 76A | €3,032 | - | -€3,032 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,114 | €26,676 | +€9,562 | +55.9% |
| Other operating charges | 640/8 | €1,184 | €1,035 | -€149 | -12.6% |
| Gross operating margin | 9900 | €43,682 | €48,726 | +€5,044 | +11.5% |
| Operating profit (loss) | 9901 | €25,383 | €21,015 | -€4,369 | -17.2% |
| Financial income | 75/76B | €449 | €2,321 | +€1,872 | +417% |
| Recurring financial income | 75 | €449 | €2,321 | +€1,872 | +417% |
| Financial charges | 65/66B | €2,584 | €6,477 | +€3,892 | +151% |
| Recurring financial charges | 65 | €2,584 | €6,477 | +€3,892 | +151% |
| Profit (loss) for the period before taxes | 9903 | €23,248 | €16,859 | -€6,389 | -27.5% |
| Income taxes | 67/77 | €6,400 | €6,823 | +€423 | +6.6% |
| Profit (loss) for the period | 9904 | €16,848 | €10,036 | -€6,812 | -40.4% |
| Profit (loss) for the period to be appropriated | 9905 | €16,848 | €10,036 | -€6,812 | -40.4% |
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 16 October 2026 via checked.be.