BBMP: 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.
BBMP
Largest movements
- Tangible fixed assets +€234,340
up €234,340 (+71.6%), from €327,108 to €561,448
of which Land and buildings: +€255,243
- Cash -€87,595
down €87,595 (-64.5%), from €135,795 to €48,199
mainly Investment in fixed assets (net) (-€267,951) and Debts after one year (-€10,056)
- Receivables within one year -€20,213
down €20,213 (-28.0%), from €72,255 to €52,042
of which Trade receivables: -€12,182
- Reserves +€98,000
up €98,000 (+35.7%), from €274,306 to €372,306
of which Distributable reserves: +€98,000
- Other debts +€43,147
up €43,147 (+159%), from €27,089 to €70,236
- Debts after one year -€10,056
down €10,056 (-11.5%), from €87,302 to €77,246
- Trade debts -€7,468
down €7,468 (-37.3%), from €20,024 to €12,556
- Gross operating margin +€120,849
up €120,849 (+145%), from €83,271 to €204,120
- Taxes +€30,857
up €30,857 (+297%), from €10,384 to €41,241
- Other operating charges +€22,433
up €22,433 (+722%), from €3,106 to €25,539
- Depreciation -€6,805
down €6,805 (-16.8%), from €40,416 to €33,611
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 | €549,018 | €675,890 | +€126,872 | +23.1% |
| Fixed assets | 21/28 | €327,213 | €561,553 | +€234,340 | +71.6% |
| Tangible fixed assets | 22/27 | €327,108 | €561,448 | +€234,340 | +71.6% |
| Land and buildings | 22 | €264,821 | €520,064 | +€255,243 | +96.4% |
| Plant, machinery and equipment | 23 | €19,116 | €13,131 | -€5,985 | -31.3% |
| Furniture and vehicles | 24 | €43,171 | €28,253 | -€14,918 | -34.6% |
| Financial fixed assets | 28 | €105 | €105 | = | 0.0% |
| Current assets | 29/58 | €221,806 | €114,337 | -€107,468 | -48.5% |
| Stocks and contracts in progress | 3 | €13,415 | €12,347 | -€1,068 | -8.0% |
| Stocks | 30/36 | €13,415 | €12,347 | -€1,068 | -8.0% |
| Amounts receivable within one year | 40/41 | €72,255 | €52,042 | -€20,213 | -28.0% |
| Trade receivables | 40 | €64,224 | €52,042 | -€12,182 | -19.0% |
| Other amounts receivable | 41 | €8,031 | - | -€8,031 | |
| Cash at bank and in hand | 54/58 | €135,795 | €48,199 | -€87,595 | -64.5% |
| Deferred charges and accrued income | 490/1 | €341 | €1,749 | +€1,408 | +413% |
| Total equity and liabilities | 10/49 | €549,018 | €675,890 | +€126,872 | +23.1% |
| Equity | 10/15 | €389,964 | €488,594 | +€98,630 | +25.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €274,306 | €372,306 | +€98,000 | +35.7% |
| Tax-exempt reserves | 132 | €231 | €231 | = | 0.0% |
| Distributable reserves | 133 | €274,074 | €372,074 | +€98,000 | +35.8% |
| Profit (loss) carried forward | 14 | €97,067 | €97,697 | +€630 | +0.6% |
| Amounts payable | 17/49 | €159,054 | €187,296 | +€28,242 | +17.8% |
| Amounts payable after more than one year | 17 | €87,302 | €77,246 | -€10,056 | -11.5% |
| Financial debts | 170/4 | €87,302 | €77,246 | -€10,056 | -11.5% |
| Amounts payable within one year | 42/48 | €71,752 | €110,050 | +€38,298 | +53.4% |
| Current portion of amounts payable after more than one year | 42 | €9,626 | €10,056 | +€430 | +4.5% |
| Trade debts | 44 | €20,024 | €12,556 | -€7,468 | -37.3% |
| Suppliers | 440/4 | €20,024 | €12,556 | -€7,468 | -37.3% |
| Taxes, remuneration and social security | 45 | €15,013 | €17,202 | +€2,188 | +14.6% |
| Taxes | 450/3 | €15,013 | €17,202 | +€2,188 | +14.6% |
| Other amounts payable | 47/48 | €27,089 | €70,236 | +€43,147 | +159% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,416 | €33,611 | -€6,805 | -16.8% |
| Other operating charges | 640/8 | €3,106 | €25,539 | +€22,433 | +722% |
| Gross operating margin | 9900 | €83,271 | €204,120 | +€120,849 | +145% |
| Operating profit (loss) | 9901 | €39,749 | €144,970 | +€105,221 | +265% |
| Financial income | 75/76B | €558 | €891 | +€333 | +59.8% |
| Recurring financial income | 75 | €558 | €891 | +€333 | +59.8% |
| Financial charges | 65/66B | €5,735 | €5,991 | +€255 | +4.5% |
| Recurring financial charges | 65 | €5,735 | €5,991 | +€255 | +4.5% |
| Profit (loss) for the period before taxes | 9903 | €34,572 | €139,871 | +€105,299 | +305% |
| Income taxes | 67/77 | €10,384 | €41,241 | +€30,857 | +297% |
| Profit (loss) for the period | 9904 | €24,188 | €98,630 | +€74,442 | +308% |
| Profit (loss) for the period to be appropriated | 9905 | €24,188 | €98,630 | +€74,442 | +308% |
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 22 October 2026 via checked.be.