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
- Receivables within one year +€21,659
up €21,659 (+169%), from €12,778 to €34,437
of which Other amounts receivable: +€19,280
- Cash +€5,413
up €5,413 (+340%), from €1,590 to €7,003
mainly Trade debts (+€13,394) and Tax, wage and social debts (+€8,277)
- Tangible fixed assets -€515
down €515 (-29.0%), from €1,779 to €1,263
of which Plant, machinery and equipment: -€496
- Trade debts +€13,394
up €13,394 (+1,555%), from €861 to €14,256
- Tax, wage and social debts +€8,277
up €8,277 (+255%), from €3,240 to €11,517
of which Remuneration and social security: +€8,000
- Profit (loss) carried forward +€4,885
up €4,885 (+239%), from €2,046 to €6,930
- Gross operating margin +€14,536
up €14,536, from -€3,309 to €11,227
- Taxes +€2,761
up €2,761 (+365%), from €756 to €3,517
- Depreciation -€450
down €450 (-37.6%), from €1,196 to €746
- Other operating charges +€147
up €147 (+8.1%), from €1,812 to €1,959
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 | €16,147 | €42,703 | +€26,556 | +164% |
| Fixed assets | 21/28 | €1,779 | €1,263 | -€515 | -29.0% |
| Tangible fixed assets | 22/27 | €1,779 | €1,263 | -€515 | -29.0% |
| Plant, machinery and equipment | 23 | €1,612 | €1,116 | -€496 | -30.8% |
| Furniture and vehicles | 24 | €167 | €148 | -€20 | -11.7% |
| Current assets | 29/58 | €14,369 | €41,440 | +€27,071 | +188% |
| Amounts receivable within one year | 40/41 | €12,778 | €34,437 | +€21,659 | +169% |
| Trade receivables | 40 | €436 | €2,814 | +€2,379 | +546% |
| Other amounts receivable | 41 | €12,343 | €31,623 | +€19,280 | +156% |
| Cash at bank and in hand | 54/58 | €1,590 | €7,003 | +€5,413 | +340% |
| Total equity and liabilities | 10/49 | €16,147 | €42,703 | +€26,556 | +164% |
| Equity | 10/15 | €12,046 | €16,930 | +€4,885 | +40.6% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,046 | €6,930 | +€4,885 | +239% |
| Amounts payable | 17/49 | €4,101 | €25,773 | +€21,671 | +528% |
| Amounts payable within one year | 42/48 | €4,101 | €25,773 | +€21,671 | +528% |
| Trade debts | 44 | €861 | €14,256 | +€13,394 | +1,555% |
| Suppliers | 440/4 | €861 | €14,256 | +€13,394 | +1,555% |
| Taxes, remuneration and social security | 45 | €3,240 | €11,517 | +€8,277 | +255% |
| Taxes | 450/3 | €3,240 | €3,517 | +€277 | +8.5% |
| Remuneration and social security | 454/9 | - | €8,000 | +€8,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,196 | €746 | -€450 | -37.6% |
| Other operating charges | 640/8 | €1,812 | €1,959 | +€147 | +8.1% |
| Gross operating margin | 9900 | -€3,309 | €11,227 | +€14,536 | |
| Operating profit (loss) | 9901 | -€6,316 | €8,522 | +€14,839 | |
| Financial charges | 65/66B | €119 | €121 | +€1 | +1.0% |
| Recurring financial charges | 65 | €119 | €121 | +€1 | +1.0% |
| Profit (loss) for the period before taxes | 9903 | -€6,436 | €8,402 | +€14,838 | |
| Income taxes | 67/77 | €756 | €3,517 | +€2,761 | +365% |
| Profit (loss) for the period | 9904 | -€7,192 | €4,885 | +€12,076 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,192 | €4,885 | +€12,076 |
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 19 October 2026 via checked.be.