B.M.T.S.: what changed
B.M.T.S.
Largest movements
- Receivables within one year -€34,440
down €34,440 (-90.5%), from €38,065 to €3,625
of which Trade receivables: -€27,750
- Cash +€584
up €584 (+47.4%), from €1,233 to €1,817
mainly Receivables within one year (+€34,440) and Other debts (+€7,689)
- Trade debts -€26,421
down €26,421 (-88.2%), from €29,944 to €3,522
- Tax, wage and social debts -€15,675
no longer reported in 2024 (was €15,675)
- Other debts +€7,689
up €7,689 (+948%), from €811 to €8,500
- Debts after one year -€5,383
no longer reported in 2024 (was €5,383)
- Profit (loss) carried forward +€3,912
up €3,912 (+9.4%), from -€41,778 to -€37,867
- Staff costs -€15,384
down €15,384 (-42.0%), from €36,601 to €21,216
- Gross operating margin +€7,453
up €7,453 (+34.3%), from €21,700 to €29,153
- Other operating charges -€2,735
down €2,735 (-51.1%), from €5,356 to €2,622
- Financial charges +€576
up €576 (+79.5%), from €725 to €1,301
Change in the result, 2023 to 2024
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 2023 and 2024 balance sheets and the 2024 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 | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €40,035 | €6,097 | -€33,938 | -84.8% |
| Fixed assets | 21/28 | €226 | €117 | -€110 | -48.5% |
| Tangible fixed assets | 22/27 | €226 | €117 | -€110 | -48.5% |
| Furniture and vehicles | 24 | €226 | €117 | -€110 | -48.5% |
| Current assets | 29/58 | €39,809 | €5,980 | -€33,828 | -85.0% |
| Amounts receivable within one year | 40/41 | €38,065 | €3,625 | -€34,440 | -90.5% |
| Trade receivables | 40 | €30,928 | €3,179 | -€27,750 | -89.7% |
| Other amounts receivable | 41 | €7,137 | €447 | -€6,690 | -93.7% |
| Cash at bank and in hand | 54/58 | €1,233 | €1,817 | +€584 | +47.4% |
| Deferred charges and accrued income | 490/1 | €511 | €538 | +€27 | +5.3% |
| Total equity and liabilities | 10/49 | €40,035 | €6,097 | -€33,938 | -84.8% |
| Equity | 10/15 | -€11,778 | -€7,867 | +€3,912 | +33.2% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€41,778 | -€37,867 | +€3,912 | +9.4% |
| Amounts payable | 17/49 | €51,813 | €13,963 | -€37,850 | -73.1% |
| Amounts payable after more than one year | 17 | €5,383 | - | -€5,383 | |
| Financial debts | 170/4 | €5,383 | - | -€5,383 | |
| Amounts payable within one year | 42/48 | €46,430 | €13,963 | -€32,467 | -69.9% |
| Current portion of amounts payable after more than one year | 42 | - | €1,940 | +€1,940 | |
| Trade debts | 44 | €29,944 | €3,522 | -€26,421 | -88.2% |
| Suppliers | 440/4 | €29,944 | €3,522 | -€26,421 | -88.2% |
| Taxes, remuneration and social security | 45 | €15,675 | - | -€15,675 | |
| Remuneration and social security | 454/9 | €15,675 | - | -€15,675 | |
| Other amounts payable | 47/48 | €811 | €8,500 | +€7,689 | +948% |
| Remuneration, social security and pensions | 62 | €36,601 | €21,216 | -€15,384 | -42.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €103 | €110 | +€7 | +6.4% |
| Other operating charges | 640/8 | €5,356 | €2,622 | -€2,735 | -51.1% |
| Non-recurring operating charges | 66A | €3,477 | - | -€3,477 | |
| Gross operating margin | 9900 | €21,700 | €29,153 | +€7,453 | +34.3% |
| Operating profit (loss) | 9901 | -€23,837 | €5,205 | +€29,042 | |
| Financial income | 75/76B | €18 | €8 | -€10 | -54.6% |
| Recurring financial income | 75 | €18 | €8 | -€10 | -54.6% |
| Financial charges | 65/66B | €725 | €1,301 | +€576 | +79.5% |
| Recurring financial charges | 65 | €725 | €1,301 | +€576 | +79.5% |
| Profit (loss) for the period before taxes | 9903 | -€24,544 | €3,912 | +€28,456 | |
| Profit (loss) for the period | 9904 | -€24,544 | €3,912 | +€28,456 | |
| Profit (loss) for the period to be appropriated | 9905 | -€24,544 | €3,912 | +€28,456 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.