Belgian BMS: 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.
Belgian BMS
Largest movements
- Receivables within one year -€22,251
down €22,251 (-94.0%), from €23,678 to €1,427
of which Trade receivables: -€16,678
- Cash +€1,373
up €1,373 (+262.6%), from €523 to €1,896
mainly Net result for the year (+€36,600) and Receivables within one year (+€22,251)
- Other debts -€57,478
down €57,478 (-89.3%), from €64,331 to €6,853
- Profit (loss) carried forward +€36,600
up €36,600 (+87.9%), from -€41,629 to -€5,029
- Gross operating margin +€36,838
new in 2024: €36,838
From the 2023 result to the 2024 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €24,201 | €3,324 | -€20,878 | -86.3% |
| Current assets | 29/58 | €24,201 | €3,324 | -€20,878 | -86.3% |
| Amounts receivable within one year | 40/41 | €23,678 | €1,427 | -€22,251 | -94.0% |
| Trade receivables | 40 | €16,678 | - | -€16,678 | |
| Other amounts receivable | 41 | €7,000 | €1,427 | -€5,573 | -79.6% |
| Cash at bank and in hand | 54/58 | €523 | €1,896 | +€1,373 | +262.6% |
| Total equity and liabilities | 10/49 | €24,201 | €3,324 | -€20,878 | -86.3% |
| Equity | 10/15 | -€40,129 | -€3,529 | +€36,600 | +91.2% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€41,629 | -€5,029 | +€36,600 | +87.9% |
| Amounts payable | 17/49 | €64,331 | €6,853 | -€57,478 | -89.3% |
| Amounts payable within one year | 42/48 | €64,331 | €6,853 | -€57,478 | -89.3% |
| Other amounts payable | 47/48 | €64,331 | €6,853 | -€57,478 | -89.3% |
| Gross operating margin | 9900 | - | €36,838 | +€36,838 | |
| Operating profit (loss) | 9901 | - | €36,838 | +€36,838 | |
| Financial charges | 65/66B | - | €238 | +€238 | |
| Recurring financial charges | 65 | - | €238 | +€238 | |
| Profit (loss) for the period before taxes | 9903 | - | €36,600 | +€36,600 | |
| Profit (loss) for the period | 9904 | - | €36,600 | +€36,600 | |
| Profit (loss) for the period to be appropriated | 9905 | - | €36,600 | +€36,600 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.