B & M St co: 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 St co
Largest movements
- Cash +€63,536
up €63,536 (+51.0%), from €124,509 to €188,044
mainly Net result for the year (+€86,688) and Deferred charges and accrued income (+€6,703)
- Receivables within one year +€37,094
up €37,094 (+60.3%), from €61,488 to €98,582
of which Other amounts receivable: +€42,857
- Deferred charges and accrued income -€6,703
down €6,703 (-98.6%), from €6,795 to €92
- Tangible fixed assets -€4,467
down €4,467 (-38.8%), from €11,511 to €7,044
of which Furniture and vehicles: -€4,068
- Profit (loss) carried forward +€86,688
up €86,688 (+46.4%), from €186,929 to €273,617
- Tax, wage and social debts +€4,216
up €4,216 (+12.6%), from €33,487 to €37,704
- Gross operating margin -€14,742
down €14,742 (-11.0%), from €133,779 to €119,037
- Taxes -€2,183
down €2,183 (-7.3%), from €29,731 to €27,548
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 | €227,572 | €315,681 | +€88,109 | +38.7% |
| Fixed assets | 21/28 | €11,511 | €7,044 | -€4,467 | -38.8% |
| Tangible fixed assets | 22/27 | €11,511 | €7,044 | -€4,467 | -38.8% |
| Plant, machinery and equipment | 23 | €594 | €195 | -€398 | -67.1% |
| Furniture and vehicles | 24 | €10,917 | €6,848 | -€4,068 | -37.3% |
| Current assets | 29/58 | €216,061 | €308,637 | +€92,576 | +42.8% |
| Amounts receivable after more than one year | 29 | €23,270 | €21,919 | -€1,351 | -5.8% |
| Other amounts receivable | 291 | €23,270 | €21,919 | -€1,351 | -5.8% |
| Amounts receivable within one year | 40/41 | €61,488 | €98,582 | +€37,094 | +60.3% |
| Trade receivables | 40 | €56,351 | €50,588 | -€5,763 | -10.2% |
| Other amounts receivable | 41 | €5,137 | €47,994 | +€42,857 | +834% |
| Cash at bank and in hand | 54/58 | €124,509 | €188,044 | +€63,536 | +51.0% |
| Deferred charges and accrued income | 490/1 | €6,795 | €92 | -€6,703 | -98.6% |
| Total equity and liabilities | 10/49 | €227,572 | €315,681 | +€88,109 | +38.7% |
| Equity | 10/15 | €187,929 | €274,617 | +€86,688 | +46.1% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €186,929 | €273,617 | +€86,688 | +46.4% |
| Amounts payable | 17/49 | €39,643 | €41,064 | +€1,422 | +3.6% |
| Amounts payable within one year | 42/48 | €39,577 | €40,997 | +€1,420 | +3.6% |
| Trade debts | 44 | €6,090 | €3,294 | -€2,796 | -45.9% |
| Suppliers | 440/4 | €6,090 | €3,294 | -€2,796 | -45.9% |
| Taxes, remuneration and social security | 45 | €33,487 | €37,704 | +€4,216 | +12.6% |
| Taxes | 450/3 | €33,487 | €37,704 | +€4,216 | +12.6% |
| Accrued charges and deferred income | 492/3 | €66 | €67 | +€1 | +2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,072 | €4,467 | +€395 | +9.7% |
| Other operating charges | 640/8 | €707 | €868 | +€161 | +22.7% |
| Gross operating margin | 9900 | €133,779 | €119,037 | -€14,742 | -11.0% |
| Operating profit (loss) | 9901 | €129,000 | €113,702 | -€15,297 | -11.9% |
| Financial income | 75/76B | €290 | €840 | +€550 | +189% |
| Recurring financial income | 75 | €290 | €840 | +€550 | +189% |
| Financial charges | 65/66B | €171 | €308 | +€137 | +80.1% |
| Recurring financial charges | 65 | €171 | €308 | +€137 | +80.1% |
| Profit (loss) for the period before taxes | 9903 | €129,119 | €114,235 | -€14,884 | -11.5% |
| Income taxes | 67/77 | €29,731 | €27,548 | -€2,183 | -7.3% |
| Profit (loss) for the period | 9904 | €99,388 | €86,688 | -€12,701 | -12.8% |
| Profit (loss) for the period to be appropriated | 9905 | €99,388 | €86,688 | -€12,701 | -12.8% |
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 25 October 2026 via checked.be.