BCMB: what changed
Two fiscal 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.
BCMB
Largest movements
- Cash +€73,542
up €73,542 (+212.2%), from €34,653 to €108,195
mainly Receivables within one year (+€62,890) and Investment in fixed assets (net) (+€13,400)
- Receivables within one year -€62,890
down €62,890 (-31.8%), from €197,919 to €135,029
of which Trade receivables: -€59,534
- Financial fixed assets -€12,077
down €12,077 (-88.5%), from €13,641 to €1,564
- Tax, wage and social debts -€4,465
down €4,465 (-11.6%), from €38,348 to €33,883
of which Taxes: -€4,434
- Staff costs -€14,915
down €14,915 (-8.5%), from €174,820 to €159,905
- Write-downs +€7,035
up €7,035 (+203.9%), from €3,450 to €10,485
- Gross operating margin -€4,763
down €4,763 (-2.5%), from €189,306 to €184,542
- Financial charges -€2,561
down €2,561 (-80.4%), from €3,185 to €625
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 | €251,702 | €246,572 | -€5,129 | -2.0% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €14,963 | €1,564 | -€13,400 | -89.6% |
| Tangible fixed assets | 22/27 | €1,322 | €0 | -€1,322 | -100.0% |
| Plant, machinery and equipment | 23 | €284 | €0 | -€284 | -100.0% |
| Furniture and vehicles | 24 | €1,038 | €0 | -€1,038 | -100.0% |
| Financial fixed assets | 28 | €13,641 | €1,564 | -€12,077 | -88.5% |
| Current assets | 29/58 | €236,738 | €245,009 | +€8,271 | +3.5% |
| Amounts receivable within one year | 40/41 | €197,919 | €135,029 | -€62,890 | -31.8% |
| Trade receivables | 40 | €194,148 | €134,614 | -€59,534 | -30.7% |
| Other amounts receivable | 41 | €3,771 | €415 | -€3,356 | -89.0% |
| Cash at bank and in hand | 54/58 | €34,653 | €108,195 | +€73,542 | +212.2% |
| Deferred charges and accrued income | 490/1 | €4,166 | €1,785 | -€2,382 | -57.2% |
| Total equity and liabilities | 10/49 | €251,702 | €246,572 | -€5,129 | -2.0% |
| Equity | 10/15 | €100,443 | €99,697 | -€746 | -0.7% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €5,600 | €5,600 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,500 | €2,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,500 | €2,500 | = | 0.0% |
| Tax-exempt reserves | 132 | €3,100 | €3,100 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,157 | -€5,903 | -€746 | -14.5% |
| Amounts payable | 17/49 | €151,258 | €146,875 | -€4,383 | -2.9% |
| Amounts payable within one year | 42/48 | €151,258 | €146,875 | -€4,383 | -2.9% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €110,677 | €110,760 | +€82 | +0.1% |
| Suppliers | 440/4 | €110,677 | €110,760 | +€82 | +0.1% |
| Taxes, remuneration and social security | 45 | €38,348 | €33,883 | -€4,465 | -11.6% |
| Taxes | 450/3 | €15,843 | €11,409 | -€4,434 | -28.0% |
| Remuneration and social security | 454/9 | €22,506 | €22,474 | -€32 | -0.1% |
| Other amounts payable | 47/48 | €2,232 | €2,232 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €500 | €7,462 | +€6,962 | +1392.3% |
| Remuneration, social security and pensions | 62 | €174,820 | €159,905 | -€14,915 | -8.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,769 | €0 | -€1,769 | -100.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €3,450 | €10,485 | +€7,035 | +203.9% |
| Other operating charges | 640/8 | €1,475 | €1,832 | +€356 | +24.2% |
| Non-recurring operating charges | 66A | - | €12,361 | +€12,361 | |
| Gross operating margin | 9900 | €189,306 | €184,542 | -€4,763 | -2.5% |
| Operating profit (loss) | 9901 | €7,793 | -€40 | -€7,833 | |
| Financial income | 75/76B | €1 | €4 | +€3 | +522.6% |
| Recurring financial income | 75 | €1 | €4 | +€3 | +522.6% |
| Financial charges | 65/66B | €3,185 | €625 | -€2,561 | -80.4% |
| Recurring financial charges | 65 | €3,185 | €625 | -€2,561 | -80.4% |
| Profit (loss) for the period before taxes | 9903 | €4,608 | -€661 | -€5,269 | |
| Income taxes | 67/77 | €89 | €85 | -€4 | -4.9% |
| Profit (loss) for the period | 9904 | €4,519 | -€746 | -€5,265 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,519 | -€746 | -€5,265 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.