BM ARCHITECTES: 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.
BM ARCHITECTES
Largest movements
- Cash +€63,071
up €63,071 (+53.7%), from €117,550 to €180,622
mainly Net result for the year (+€162,391) and Other debts (+€18,013)
- Receivables within one year +€9,935
up €9,935 (+87.2%), from €11,398 to €21,333
of which Trade receivables: +€11,606
- Profit (loss) carried forward +€57,391
up €57,391 (+33833.2%), from €170 to €57,561
- Other debts +€18,013
up €18,013 (+19.6%), from €92,049 to €110,061
- Trade debts -€11,726
down €11,726 (-54.0%), from €21,707 to €9,981
- Tax, wage and social debts +€7,755
up €7,755 (+6842.6%), from €113 to €7,869
- Gross operating margin +€86,374
up €86,374 (+64.6%), from €133,633 to €220,007
- Taxes +€25,990
up €25,990 (+99.6%), from €26,085 to €52,075
- Staff costs -€9,797
down €9,797, from €9,523 to -€274
- Financial charges -€5,469
down €5,469 (-86.8%), from €6,300 to €832
- Depreciation -€2,208
down €2,208 (-47.7%), from €4,624 to €2,416
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 | €134,498 | €205,932 | +€71,433 | +53.1% |
| Fixed assets | 21/28 | €4,883 | €3,149 | -€1,734 | -35.5% |
| Intangible fixed assets | 21 | €892 | - | -€892 | |
| Tangible fixed assets | 22/27 | €2,313 | €1,470 | -€843 | -36.4% |
| Furniture and vehicles | 24 | €764 | €728 | -€37 | -4.8% |
| Other tangible fixed assets | 26 | €1,548 | €742 | -€806 | -52.1% |
| Financial fixed assets | 28 | €1,678 | €1,678 | = | 0.0% |
| Current assets | 29/58 | €129,615 | €202,783 | +€73,168 | +56.4% |
| Amounts receivable within one year | 40/41 | €11,398 | €21,333 | +€9,935 | +87.2% |
| Trade receivables | 40 | €9,589 | €21,195 | +€11,606 | +121.0% |
| Other amounts receivable | 41 | €1,809 | €138 | -€1,671 | -92.4% |
| Cash at bank and in hand | 54/58 | €117,550 | €180,622 | +€63,071 | +53.7% |
| Deferred charges and accrued income | 490/1 | €667 | €829 | +€162 | +24.3% |
| Total equity and liabilities | 10/49 | €134,498 | €205,932 | +€71,433 | +53.1% |
| Equity | 10/15 | €20,630 | €78,021 | +€57,391 | +278.2% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Profit (loss) carried forward | 14 | €170 | €57,561 | +€57,391 | +33833.2% |
| Amounts payable | 17/49 | €113,869 | €127,911 | +€14,042 | +12.3% |
| Amounts payable within one year | 42/48 | €113,869 | €127,911 | +€14,042 | +12.3% |
| Trade debts | 44 | €21,707 | €9,981 | -€11,726 | -54.0% |
| Suppliers | 440/4 | €21,707 | €9,981 | -€11,726 | -54.0% |
| Taxes, remuneration and social security | 45 | €113 | €7,869 | +€7,755 | +6842.6% |
| Taxes | 450/3 | €113 | €7,869 | +€7,755 | +6842.6% |
| Other amounts payable | 47/48 | €92,049 | €110,061 | +€18,013 | +19.6% |
| Non-recurring operating income | 76A | €3,910 | - | -€3,910 | |
| Remuneration, social security and pensions | 62 | €9,523 | -€274 | -€9,797 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,624 | €2,416 | -€2,208 | -47.7% |
| Other operating charges | 640/8 | €405 | €1,251 | +€845 | +208.5% |
| Non-recurring operating charges | 66A | €491 | €1,537 | +€1,047 | +213.3% |
| Gross operating margin | 9900 | €133,633 | €220,007 | +€86,374 | +64.6% |
| Operating profit (loss) | 9901 | €118,590 | €215,077 | +€96,487 | +81.4% |
| Financial income | 75/76B | €78 | €221 | +€142 | +182.0% |
| Recurring financial income | 75 | €78 | €221 | +€142 | +182.0% |
| Financial charges | 65/66B | €6,300 | €832 | -€5,469 | -86.8% |
| Recurring financial charges | 65 | €6,300 | €832 | -€5,469 | -86.8% |
| Profit (loss) for the period before taxes | 9903 | €112,368 | €214,466 | +€102,098 | +90.9% |
| Income taxes | 67/77 | €26,085 | €52,075 | +€25,990 | +99.6% |
| Profit (loss) for the period | 9904 | €86,283 | €162,391 | +€76,108 | +88.2% |
| Profit (loss) for the period to be appropriated | 9905 | €86,283 | €162,391 | +€76,108 | +88.2% |
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 9 October 2026 via checked.be.