B&M PROD: 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 PROD
Largest movements
- Receivables within one year -€3,254
down €3,254 (-76.5%), from €4,254 to €1,000
of which Trade receivables: -€2,527
- Cash +€1,132
up €1,132 (+1,309%), from €86 to €1,219
mainly Other debts (+€5,533) and Trade debts (+€5,456)
- Profit (loss) carried forward -€11,243
down €11,243 (-12.2%), from -€91,797 to -€103,040
- Other debts +€5,533
up €5,533 (+7.6%), from €72,695 to €78,228
- Trade debts +€5,456
up €5,456 (+135%), from €4,053 to €9,509
- Tax, wage and social debts -€1,868
down €1,868 (-48.7%), from €3,837 to €1,970
of which Remuneration and social security: -€1,027
- Gross operating margin +€23,599
up €23,599, from -€7,698 to €15,901
- Turnover +€19,085
up €19,085 (+119%), from €16,091 to €35,177
- Purchases and services -€4,514
down €4,514 (-19.0%), from €23,790 to €19,276
- Staff costs +€3,970
up €3,970 (+17.6%), from €22,543 to €26,513
- Depreciation -€599
down €599 (-100%), from €599 to €0
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,528 | €3,406 | -€2,122 | -38.4% |
| Formation expenses | 20 | €1,098 | €1,098 | = | 0.0% |
| Fixed assets | 21/28 | €90 | €90 | = | 0.0% |
| Financial fixed assets | 28 | €90 | €90 | = | 0.0% |
| Current assets | 29/58 | €4,341 | €2,219 | -€2,122 | -48.9% |
| Amounts receivable within one year | 40/41 | €4,254 | €1,000 | -€3,254 | -76.5% |
| Trade receivables | 40 | €2,869 | €342 | -€2,527 | -88.1% |
| Other amounts receivable | 41 | €1,386 | €659 | -€727 | -52.5% |
| Cash at bank and in hand | 54/58 | €86 | €1,219 | +€1,132 | +1,309% |
| Total equity and liabilities | 10/49 | €5,528 | €3,406 | -€2,122 | -38.4% |
| Equity | 10/15 | -€75,057 | -€86,300 | -€11,243 | -15.0% |
| Contributions | 10/11 | €16,740 | €16,740 | = | 0.0% |
| Capital | 10 | €16,740 | €16,740 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€91,797 | -€103,040 | -€11,243 | -12.2% |
| Amounts payable | 17/49 | €80,585 | €89,706 | +€9,121 | +11.3% |
| Amounts payable within one year | 42/48 | €80,585 | €89,706 | +€9,121 | +11.3% |
| Trade debts | 44 | €4,053 | €9,509 | +€5,456 | +135% |
| Suppliers | 440/4 | €4,053 | €9,509 | +€5,456 | +135% |
| Taxes, remuneration and social security | 45 | €3,837 | €1,970 | -€1,868 | -48.7% |
| Taxes | 450/3 | €920 | €79 | -€840 | -91.4% |
| Remuneration and social security | 454/9 | €2,918 | €1,890 | -€1,027 | -35.2% |
| Other amounts payable | 47/48 | €72,695 | €78,228 | +€5,533 | +7.6% |
| Turnover | 70 | €16,091 | €35,177 | +€19,085 | +119% |
| Goods, raw materials, services and sundry goods | 60/61 | €23,790 | €19,276 | -€4,514 | -19.0% |
| Remuneration, social security and pensions | 62 | €22,543 | €26,513 | +€3,970 | +17.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €599 | €0 | -€599 | -100% |
| Other operating charges | 640/8 | €488 | €300 | -€188 | -38.5% |
| Gross operating margin | 9900 | -€7,698 | €15,901 | +€23,599 | |
| Operating profit (loss) | 9901 | -€31,328 | -€10,911 | +€20,416 | +65.2% |
| Financial charges | 65/66B | €166 | €331 | +€165 | +99.1% |
| Recurring financial charges | 65 | €166 | €331 | +€165 | +99.1% |
| Profit (loss) for the period before taxes | 9903 | -€31,494 | -€11,243 | +€20,251 | +64.3% |
| Profit (loss) for the period | 9904 | -€31,494 | -€11,243 | +€20,251 | +64.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€31,494 | -€11,243 | +€20,251 | +64.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.