B & M Productions: 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 Productions
Largest movements
- Tangible fixed assets +€9,334
up €9,334 (+15.0%), from €62,074 to €71,408
- Other debts +€13,898
up €13,898 (+64.8%), from €21,452 to €35,350
- Profit (loss) carried forward -€4,408
down €4,408 (-2.4%), from -€180,066 to -€184,474
- Gross operating margin +€3,606
up €3,606 (+85.8%), from -€4,205 to -€599
- Depreciation +€1,323
up €1,323 (+245%), from €540 to €1,863
- Other operating charges +€62
up €62 (+3.3%), from €1,884 to €1,946
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €62,074 | €71,564 | +€9,490 | +15.3% |
| Fixed assets | 21/28 | €62,074 | €71,408 | +€9,334 | +15.0% |
| Tangible fixed assets | 22/27 | €62,074 | €71,408 | +€9,334 | +15.0% |
| Land and buildings | 22 | €62,074 | €71,408 | +€9,334 | +15.0% |
| Current assets | 29/58 | - | €156 | +€156 | |
| Deferred charges and accrued income | 490/1 | - | €156 | +€156 | |
| Total equity and liabilities | 10/49 | €62,074 | €71,564 | +€9,490 | +15.3% |
| Equity | 10/15 | -€149,079 | -€153,488 | -€4,408 | -3.0% |
| Contributions | 10/11 | €30,987 | €30,987 | = | 0.0% |
| Capital | 10 | €30,987 | €30,987 | = | 0.0% |
| Issued capital | 100 | €30,987 | €30,987 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€180,066 | -€184,474 | -€4,408 | -2.4% |
| Amounts payable | 17/49 | €211,153 | €225,052 | +€13,898 | +6.6% |
| Amounts payable after more than one year | 17 | €189,702 | €189,702 | = | 0.0% |
| Financial debts | 170/4 | €189,702 | €189,702 | = | 0.0% |
| Amounts payable within one year | 42/48 | €21,452 | €35,350 | +€13,898 | +64.8% |
| Other amounts payable | 47/48 | €21,452 | €35,350 | +€13,898 | +64.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €540 | €1,863 | +€1,323 | +245% |
| Other operating charges | 640/8 | €1,884 | €1,946 | +€62 | +3.3% |
| Gross operating margin | 9900 | -€4,205 | -€599 | +€3,606 | +85.8% |
| Operating profit (loss) | 9901 | -€6,629 | -€4,408 | +€2,221 | +33.5% |
| Financial charges | 65/66B | €0 | - | = | |
| Recurring financial charges | 65 | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | -€6,629 | -€4,408 | +€2,221 | +33.5% |
| Profit (loss) for the period | 9904 | -€6,629 | -€4,408 | +€2,221 | +33.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,629 | -€4,408 | +€2,221 | +33.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.