B.M.I. BUILDING ENGINEERING: 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.I. BUILDING ENGINEERING
Largest movements
- Tangible fixed assets +€31,908
up €31,908 (+1,441%), from €2,215 to €34,123
- Receivables within one year -€10,030
down €10,030 (-7.1%), from €141,971 to €131,941
of which Trade receivables: -€21,165
- Cash -€4,372
down €4,372 (-4.6%), from €95,874 to €91,502
mainly Contributions, distributions and other (-€41,546) and Investment in fixed assets (net) (-€39,736)
- Other debts +€40,796
up €40,796 (+5,439%), from €750 to €41,546
- Reserves -€22,546
down €22,546 (-14.8%), from €152,401 to €129,855
- Depreciation +€6,635
up €6,635 (+556%), from €1,193 to €7,828
- Gross operating margin -€5,724
down €5,724 (-11.2%), from €51,321 to €45,597
- Other operating charges +€4,810
up €4,810 (+620%), from €776 to €5,586
- Taxes -€4,149
down €4,149 (-26.1%), from €15,915 to €11,766
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 | €240,883 | €258,857 | +€17,974 | +7.5% |
| Fixed assets | 21/28 | €2,215 | €34,123 | +€31,908 | +1,441% |
| Tangible fixed assets | 22/27 | €2,215 | €34,123 | +€31,908 | +1,441% |
| Furniture and vehicles | 24 | €2,215 | €34,123 | +€31,908 | +1,441% |
| Current assets | 29/58 | €238,668 | €224,734 | -€13,934 | -5.8% |
| Amounts receivable within one year | 40/41 | €141,971 | €131,941 | -€10,030 | -7.1% |
| Trade receivables | 40 | €140,686 | €119,521 | -€21,165 | -15.0% |
| Other amounts receivable | 41 | €1,285 | €12,420 | +€11,135 | +867% |
| Cash at bank and in hand | 54/58 | €95,874 | €91,502 | -€4,372 | -4.6% |
| Deferred charges and accrued income | 490/1 | €823 | €1,291 | +€468 | +56.9% |
| Total equity and liabilities | 10/49 | €240,883 | €258,857 | +€17,974 | +7.5% |
| Equity | 10/15 | €228,870 | €207,699 | -€21,171 | -9.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €152,401 | €129,855 | -€22,546 | -14.8% |
| Distributable reserves | 133 | €152,401 | €129,855 | -€22,546 | -14.8% |
| Profit (loss) carried forward | 14 | €70,269 | €71,644 | +€1,375 | +2.0% |
| Amounts payable | 17/49 | €12,013 | €51,158 | +€39,145 | +326% |
| Amounts payable within one year | 42/48 | €12,013 | €51,158 | +€39,145 | +326% |
| Trade debts | 44 | €508 | €858 | +€350 | +68.9% |
| Suppliers | 440/4 | €508 | €858 | +€350 | +68.9% |
| Taxes, remuneration and social security | 45 | €10,755 | €8,754 | -€2,001 | -18.6% |
| Taxes | 450/3 | €10,755 | €8,754 | -€2,001 | -18.6% |
| Other amounts payable | 47/48 | €750 | €41,546 | +€40,796 | +5,439% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,193 | €7,828 | +€6,635 | +556% |
| Other operating charges | 640/8 | €776 | €5,586 | +€4,810 | +620% |
| Gross operating margin | 9900 | €51,321 | €45,597 | -€5,724 | -11.2% |
| Operating profit (loss) | 9901 | €49,352 | €32,183 | -€17,169 | -34.8% |
| Financial charges | 65/66B | €40 | €42 | +€2 | +5.0% |
| Recurring financial charges | 65 | €40 | €42 | +€2 | +5.0% |
| Profit (loss) for the period before taxes | 9903 | €49,312 | €32,141 | -€17,171 | -34.8% |
| Income taxes | 67/77 | €15,915 | €11,766 | -€4,149 | -26.1% |
| Profit (loss) for the period | 9904 | €33,397 | €20,375 | -€13,022 | -39.0% |
| Profit (loss) for the period to be appropriated | 9905 | €33,397 | €20,375 | -€13,022 | -39.0% |
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.