BBMS: 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.
BBMS
Largest movements
- Cash +€36,330
up €36,330 (+275.5%), from €13,187 to €49,517
mainly Debts after one year (+€29,303) and Investment in fixed assets (net) (+€16,894)
- Tangible fixed assets -€23,930
down €23,930 (-30.4%), from €78,602 to €54,672
of which Furniture and vehicles: -€20,629
- Debts after one year +€29,303
new in 2025: €29,303
- Profit (loss) carried forward -€19,080
down €19,080 (-37.6%), from €50,720 to €31,640
- Current portion of long-term debt +€7,601
new in 2025: €7,601
- Trade debts -€5,251
down €5,251 (-75.1%), from €6,987 to €1,737
- Other operating charges +€19,188
up €19,188 (+416.0%), from €4,612 to €23,800
- Depreciation -€8,438
down €8,438 (-54.5%), from €15,474 to €7,036
- Taxes +€6,989
up €6,989, from -€733 to €6,256
- Gross operating margin -€2,095
down €2,095 (-9.7%), from €21,552 to €19,456
- Financial charges +€1,295
up €1,295 (+754.0%), from €172 to €1,467
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.
Cash bridge derived
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 | €122,075 | €133,312 | +€11,237 | +9.2% |
| Fixed assets | 21/28 | €78,802 | €54,872 | -€23,930 | -30.4% |
| Tangible fixed assets | 22/27 | €78,602 | €54,672 | -€23,930 | -30.4% |
| Land and buildings | 22 | €3,620 | €3,243 | -€377 | -10.4% |
| Plant, machinery and equipment | 23 | €12,063 | €9,445 | -€2,618 | -21.7% |
| Furniture and vehicles | 24 | €60,946 | €40,317 | -€20,629 | -33.8% |
| Other tangible fixed assets | 26 | €1,974 | €1,668 | -€306 | -15.5% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €43,273 | €78,439 | +€35,167 | +81.3% |
| Amounts receivable within one year | 40/41 | €8,641 | €7,441 | -€1,199 | -13.9% |
| Trade receivables | 40 | €7,324 | €6,744 | -€579 | -7.9% |
| Other amounts receivable | 41 | €1,317 | €697 | -€620 | -47.1% |
| Current investments | 50/53 | €19,040 | €19,040 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €13,187 | €49,517 | +€36,330 | +275.5% |
| Deferred charges and accrued income | 490/1 | €2,405 | €2,441 | +€36 | +1.5% |
| Total equity and liabilities | 10/49 | €122,075 | €133,312 | +€11,237 | +9.2% |
| Equity | 10/15 | €108,720 | €89,640 | -€19,080 | -17.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Contributions outside capital | 11 | €3,000 | €3,000 | = | 0.0% |
| Other | 1109/19 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €55,000 | €55,000 | = | 0.0% |
| Distributable reserves | 133 | €55,000 | €55,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €50,720 | €31,640 | -€19,080 | -37.6% |
| Amounts payable | 17/49 | €13,355 | €43,672 | +€30,317 | +227.0% |
| Amounts payable after more than one year | 17 | - | €29,303 | +€29,303 | |
| Financial debts | 170/4 | - | €29,303 | +€29,303 | |
| Amounts payable within one year | 42/48 | €13,355 | €14,369 | +€1,014 | +7.6% |
| Current portion of amounts payable after more than one year | 42 | - | €7,601 | +€7,601 | |
| Trade debts | 44 | €6,987 | €1,737 | -€5,251 | -75.1% |
| Suppliers | 440/4 | €6,987 | €1,737 | -€5,251 | -75.1% |
| Taxes, remuneration and social security | 45 | €1,951 | €1,574 | -€376 | -19.3% |
| Taxes | 450/3 | €459 | €1,574 | +€1,115 | +242.9% |
| Remuneration and social security | 454/9 | €1,491 | - | -€1,491 | |
| Other amounts payable | 47/48 | €4,417 | €3,457 | -€959 | -21.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,474 | €7,036 | -€8,438 | -54.5% |
| Other operating charges | 640/8 | €4,612 | €23,800 | +€19,188 | +416.0% |
| Gross operating margin | 9900 | €21,552 | €19,456 | -€2,095 | -9.7% |
| Operating profit (loss) | 9901 | €1,466 | -€11,380 | -€12,845 | |
| Financial income | 75/76B | €60 | €22 | -€38 | -62.9% |
| Recurring financial income | 75 | €60 | €22 | -€38 | -62.9% |
| Financial charges | 65/66B | €172 | €1,467 | +€1,295 | +754.0% |
| Recurring financial charges | 65 | €172 | €1,467 | +€1,295 | +754.0% |
| Profit (loss) for the period before taxes | 9903 | €1,354 | -€12,824 | -€14,178 | |
| Income taxes | 67/77 | -€733 | €6,256 | +€6,989 | |
| Profit (loss) for the period | 9904 | €2,087 | -€19,080 | -€21,167 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,087 | -€19,080 | -€21,167 |
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 12 October 2026 via checked.be.