B.M.O. PROSPECTS: 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.O. PROSPECTS
Largest movements
- Cash -€42,304
down €42,304 (-23.6%), from €179,407 to €137,103
mainly Contributions, distributions and other (-€78,846) and Tax, wage and social debts (-€28,824)
- Tangible fixed assets -€12,357
down €12,357 (-34.1%), from €36,204 to €23,847
of which Furniture and vehicles: -€12,177
- Reserves -€78,846
down €78,846 (-79.9%), from €98,620 to €19,774
- Profit (loss) carried forward +€52,634
up €52,634 (+54.5%), from €96,496 to €149,130
- Tax, wage and social debts -€28,824
down €28,824 (-75.7%), from €38,059 to €9,235
- Gross operating margin +€13,215
up €13,215 (+16.3%), from €81,006 to €94,221
- Purchases and services +€12,291
up €12,291 (+27.5%), from €44,757 to €57,048
- Taxes +€2,975
up €2,975 (+14.7%), from €20,281 to €23,256
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 | €239,866 | €184,876 | -€54,990 | -22.9% |
| Fixed assets | 21/28 | €36,254 | €23,897 | -€12,357 | -34.1% |
| Tangible fixed assets | 22/27 | €36,204 | €23,847 | -€12,357 | -34.1% |
| Land and buildings | 22 | €311 | €131 | -€180 | -57.9% |
| Furniture and vehicles | 24 | €35,893 | €23,716 | -€12,177 | -33.9% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €203,612 | €160,979 | -€42,633 | -20.9% |
| Amounts receivable within one year | 40/41 | €23,705 | €23,376 | -€329 | -1.4% |
| Trade receivables | 40 | €6,136 | €5,426 | -€710 | -11.6% |
| Other amounts receivable | 41 | €17,569 | €17,950 | +€381 | +2.2% |
| Cash at bank and in hand | 54/58 | €179,407 | €137,103 | -€42,304 | -23.6% |
| Deferred charges and accrued income | 490/1 | €500 | €500 | = | 0.0% |
| Total equity and liabilities | 10/49 | €239,866 | €184,876 | -€54,990 | -22.9% |
| Equity | 10/15 | €201,316 | €175,104 | -€26,212 | -13.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €98,620 | €19,774 | -€78,846 | -79.9% |
| Distributable reserves | 133 | €98,620 | €19,774 | -€78,846 | -79.9% |
| Profit (loss) carried forward | 14 | €96,496 | €149,130 | +€52,634 | +54.5% |
| Amounts payable | 17/49 | €38,550 | €9,772 | -€28,778 | -74.7% |
| Amounts payable within one year | 42/48 | €38,550 | €9,772 | -€28,778 | -74.7% |
| Trade debts | 44 | €491 | €537 | +€46 | +9.4% |
| Suppliers | 440/4 | €491 | €537 | +€46 | +9.4% |
| Taxes, remuneration and social security | 45 | €38,059 | €9,235 | -€28,824 | -75.7% |
| Taxes | 450/3 | €38,059 | €9,235 | -€28,824 | -75.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €44,757 | €57,048 | +€12,291 | +27.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,255 | €16,436 | +€181 | +1.1% |
| Other operating charges | 640/8 | €487 | €500 | +€13 | +2.7% |
| Non-recurring operating charges | 66A | €619 | €1,287 | +€668 | +108% |
| Gross operating margin | 9900 | €81,006 | €94,221 | +€13,215 | +16.3% |
| Operating profit (loss) | 9901 | €63,645 | €75,998 | +€12,353 | +19.4% |
| Financial income | 75/76B | €267 | - | -€267 | |
| Recurring financial income | 75 | €267 | - | -€267 | |
| Financial charges | 65/66B | €125 | €108 | -€17 | -13.6% |
| Recurring financial charges | 65 | €125 | €108 | -€17 | -13.6% |
| Profit (loss) for the period before taxes | 9903 | €63,787 | €75,890 | +€12,103 | +19.0% |
| Income taxes | 67/77 | €20,281 | €23,256 | +€2,975 | +14.7% |
| Profit (loss) for the period | 9904 | €43,506 | €52,634 | +€9,128 | +21.0% |
| Profit (loss) for the period to be appropriated | 9905 | €43,506 | €52,634 | +€9,128 | +21.0% |
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 1 November 2026 via checked.be.