B&M TEGELIMPORT: 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 TEGELIMPORT
Largest movements
- Stocks and contracts -€159,990
down €159,990 (-15.1%), from €1.1m to €899,720
- Receivables within one year +€35,209
up €35,209 (+19.3%), from €182,439 to €217,648
of which Trade receivables: +€35,209
- Cash -€27,585
down €27,585 (-13.7%), from €201,232 to €173,647
mainly Net result for the year (-€144,373) and Receivables within one year (-€35,209)
- Profit (loss) carried forward -€144,373
down €144,373 (-1,394%), from -€10,358 to -€154,731
- Gross operating margin -€155,752
down €155,752 (-47.1%), from €330,522 to €174,770
- Staff costs -€34,905
down €34,905 (-11.7%), from €297,716 to €262,811
- Financial income -€11,099
down €11,099 (-28.6%), from €38,782 to €27,683
- Financial charges -€4,620
down €4,620 (-9.0%), from €51,301 to €46,682
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 | €1,519,617 | €1,367,367 | -€152,249 | -10.0% |
| Fixed assets | 21/28 | €73,773 | €71,850 | -€1,923 | -2.6% |
| Intangible fixed assets | 21 | €1 | €1 | = | 0.0% |
| Tangible fixed assets | 22/27 | €73,502 | €71,714 | -€1,788 | -2.4% |
| Land and buildings | 22 | €36,143 | €33,202 | -€2,941 | -8.1% |
| Plant, machinery and equipment | 23 | €3,617 | €13,958 | +€10,342 | +286% |
| Furniture and vehicles | 24 | €33,742 | €24,553 | -€9,189 | -27.2% |
| Financial fixed assets | 28 | €270 | €135 | -€135 | -50.0% |
| Current assets | 29/58 | €1,445,844 | €1,295,517 | -€150,326 | -10.4% |
| Stocks and contracts in progress | 3 | €1,059,710 | €899,720 | -€159,990 | -15.1% |
| Stocks | 30/36 | €1,059,710 | €899,720 | -€159,990 | -15.1% |
| Amounts receivable within one year | 40/41 | €182,439 | €217,648 | +€35,209 | +19.3% |
| Trade receivables | 40 | €172,765 | €207,974 | +€35,209 | +20.4% |
| Other amounts receivable | 41 | €9,675 | €9,675 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €201,232 | €173,647 | -€27,585 | -13.7% |
| Deferred charges and accrued income | 490/1 | €2,462 | €4,502 | +€2,040 | +82.9% |
| Total equity and liabilities | 10/49 | €1,519,617 | €1,367,367 | -€152,249 | -10.0% |
| Equity | 10/15 | €1,075,234 | €930,862 | -€144,373 | -13.4% |
| Contributions | 10/11 | €1,071,356 | €1,071,356 | = | 0.0% |
| Capital | 10 | €1,071,356 | €1,071,356 | = | 0.0% |
| Issued capital | 100 | €1,071,356 | €1,071,356 | = | 0.0% |
| Reserves | 13 | €14,237 | €14,237 | = | 0.0% |
| Non-distributable reserves | 130/1 | €14,237 | €14,237 | = | 0.0% |
| Legal reserve | 130 | €14,237 | €14,237 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,358 | -€154,731 | -€144,373 | -1,394% |
| Amounts payable | 17/49 | €444,383 | €436,506 | -€7,877 | -1.8% |
| Amounts payable within one year | 42/48 | €443,329 | €435,040 | -€8,289 | -1.9% |
| Trade debts | 44 | €18,580 | €17,777 | -€804 | -4.3% |
| Suppliers | 440/4 | €18,580 | €17,777 | -€804 | -4.3% |
| Taxes, remuneration and social security | 45 | €64,749 | €57,263 | -€7,486 | -11.6% |
| Taxes | 450/3 | €23,806 | €25,128 | +€1,322 | +5.6% |
| Remuneration and social security | 454/9 | €40,943 | €32,135 | -€8,808 | -21.5% |
| Other amounts payable | 47/48 | €360,000 | €360,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €1,053 | €1,466 | +€412 | +39.2% |
| Non-recurring operating income | 76A | - | €18,745 | +€18,745 | |
| Remuneration, social security and pensions | 62 | €297,716 | €262,811 | -€34,905 | -11.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,415 | €26,937 | +€521 | +2.0% |
| Other operating charges | 640/8 | €8,846 | €10,189 | +€1,343 | +15.2% |
| Gross operating margin | 9900 | €330,522 | €174,770 | -€155,752 | -47.1% |
| Operating profit (loss) | 9901 | -€2,455 | -€125,167 | -€122,712 | -4,998% |
| Financial income | 75/76B | €38,782 | €27,683 | -€11,099 | -28.6% |
| Recurring financial income | 75 | €38,782 | €27,683 | -€11,099 | -28.6% |
| Financial charges | 65/66B | €51,301 | €46,682 | -€4,620 | -9.0% |
| Recurring financial charges | 65 | €51,301 | €46,682 | -€4,620 | -9.0% |
| Profit (loss) for the period before taxes | 9903 | -€14,974 | -€144,165 | -€129,191 | -863% |
| Income taxes | 67/77 | €329 | €207 | -€121 | -36.9% |
| Profit (loss) for the period | 9904 | -€15,303 | -€144,373 | -€129,070 | -843% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,303 | -€144,373 | -€129,070 | -843% |
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 1 November 2026 via checked.be.