B.M.-SPORT: what changed
B.M.-SPORT
Largest movements
- Cash -€14,375
down €14,375 (-19.8%), from €72,468 to €58,093
mainly Net result for the year (-€36,986) and Trade debts (-€3,365)
- Receivables within one year -€14,370
down €14,370 (-97.5%), from €14,741 to €372
of which Trade receivables: -€13,235
- Tangible fixed assets -€8,100
down €8,100 (-22.0%), from €36,776 to €28,676
of which Furniture and vehicles: -€7,707
- Profit (loss) carried forward -€36,986
down €36,986 (-31.4%), from -€117,934 to -€154,920
- Other debts +€6,507
up €6,507 (+3.0%), from €215,170 to €221,678
- Trade debts -€3,365
down €3,365 (-91.4%), from €3,683 to €317
- Short-term financial debts -€2,904
down €2,904 (-100%), from €2,904 to €0
- Gross operating margin -€24,250
down €24,250 (-977%), from -€2,483 to -€26,733
- Depreciation -€10,136
down €10,136 (-55.6%), from €18,236 to €8,100
- Other operating charges +€1,010
up €1,010 (+90.2%), from €1,120 to €2,131
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €123,985 | €87,141 | -€36,844 | -29.7% |
| Fixed assets | 21/28 | €36,776 | €28,676 | -€8,100 | -22.0% |
| Tangible fixed assets | 22/27 | €36,776 | €28,676 | -€8,100 | -22.0% |
| Furniture and vehicles | 24 | €36,383 | €28,676 | -€7,707 | -21.2% |
| Leasing and similar rights | 25 | €393 | €0 | -€393 | -100% |
| Current assets | 29/58 | €87,209 | €58,465 | -€28,745 | -33.0% |
| Amounts receivable within one year | 40/41 | €14,741 | €372 | -€14,370 | -97.5% |
| Trade receivables | 40 | €13,235 | €0 | -€13,235 | -100% |
| Other amounts receivable | 41 | €1,506 | €372 | -€1,134 | -75.3% |
| Cash at bank and in hand | 54/58 | €72,468 | €58,093 | -€14,375 | -19.8% |
| Total equity and liabilities | 10/49 | €123,985 | €87,141 | -€36,844 | -29.7% |
| Equity | 10/15 | -€98,194 | -€135,180 | -€36,986 | -37.7% |
| Contributions | 10/11 | €19,200 | €19,200 | = | 0.0% |
| Reserves | 13 | €540 | €540 | = | 0.0% |
| Distributable reserves | 133 | €540 | €540 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€117,934 | -€154,920 | -€36,986 | -31.4% |
| Amounts payable | 17/49 | €222,179 | €222,321 | +€142 | +0.1% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €222,179 | €222,321 | +€142 | +0.1% |
| Current portion of amounts payable after more than one year | 42 | €342 | €0 | -€342 | -100% |
| Financial debts | 43 | €2,904 | €0 | -€2,904 | -100% |
| Credit institutions | 430/8 | €2,904 | €0 | -€2,904 | -100% |
| Trade debts | 44 | €3,683 | €317 | -€3,365 | -91.4% |
| Suppliers | 440/4 | €3,683 | €317 | -€3,365 | -91.4% |
| Taxes, remuneration and social security | 45 | €81 | €326 | +€245 | +303% |
| Taxes | 450/3 | €81 | €326 | +€245 | +303% |
| Other amounts payable | 47/48 | €215,170 | €221,678 | +€6,507 | +3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,236 | €8,100 | -€10,136 | -55.6% |
| Other operating charges | 640/8 | €1,120 | €2,131 | +€1,010 | +90.2% |
| Gross operating margin | 9900 | -€2,483 | -€26,733 | -€24,250 | -977% |
| Operating profit (loss) | 9901 | -€21,839 | -€36,963 | -€15,124 | -69.3% |
| Financial income | 75/76B | - | €13 | +€13 | |
| Recurring financial income | 75 | - | €13 | +€13 | |
| Financial charges | 65/66B | €125 | €36 | -€90 | -71.6% |
| Recurring financial charges | 65 | €125 | €36 | -€90 | -71.6% |
| Profit (loss) for the period before taxes | 9903 | -€21,964 | -€36,986 | -€15,022 | -68.4% |
| Profit (loss) for the period | 9904 | -€21,964 | -€36,986 | -€15,022 | -68.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€21,964 | -€36,986 | -€15,022 | -68.4% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.