BM Assist: 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 Assist
Largest movements
- Current investments +€50,000
up €50,000 (+50.0%), from €100,000 to €150,000
- Cash -€14,712
down €14,712 (-9.8%), from €150,625 to €135,914
mainly Contributions, distributions and other (-€182,489) and Current investments (-€50,000)
- Tangible fixed assets -€5,841
down €5,841 (-13.2%), from €44,280 to €38,439
of which Plant, machinery and equipment: -€5,000
- Receivables within one year +€4,792
up €4,792 (+5.3%), from €90,849 to €95,641
of which Other amounts receivable: +€27,542
- Other debts +€182,345
up €182,345 (+7,865%), from €2,319 to €184,664
- Reserves -€130,953
down €130,953 (-41.7%), from €314,275 to €183,322
of which Distributable reserves: -€130,953
- Trade debts -€25,193
down €25,193 (-99.8%), from €25,240 to €46
- Tax, wage and social debts +€8,041
up €8,041 (+25.6%), from €31,371 to €39,413
- Gross operating margin -€62,606
down €62,606 (-46.0%), from €136,139 to €73,533
- Taxes -€17,907
down €17,907 (-47.7%), from €37,503 to €19,595
- Financial income +€2,933
up €2,933 (+282%), from €1,042 to €3,975
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 | €385,755 | €419,994 | +€34,240 | +8.9% |
| Fixed assets | 21/28 | €44,280 | €38,439 | -€5,841 | -13.2% |
| Tangible fixed assets | 22/27 | €44,280 | €38,439 | -€5,841 | -13.2% |
| Plant, machinery and equipment | 23 | €42,534 | €37,534 | -€5,000 | -11.8% |
| Furniture and vehicles | 24 | €1,746 | €905 | -€841 | -48.2% |
| Current assets | 29/58 | €341,475 | €381,555 | +€40,080 | +11.7% |
| Amounts receivable within one year | 40/41 | €90,849 | €95,641 | +€4,792 | +5.3% |
| Trade receivables | 40 | €40,840 | €18,090 | -€22,750 | -55.7% |
| Other amounts receivable | 41 | €50,010 | €77,552 | +€27,542 | +55.1% |
| Current investments | 50/53 | €100,000 | €150,000 | +€50,000 | +50.0% |
| Cash at bank and in hand | 54/58 | €150,625 | €135,914 | -€14,712 | -9.8% |
| Total equity and liabilities | 10/49 | €385,755 | €419,994 | +€34,240 | +8.9% |
| Equity | 10/15 | €326,675 | €195,722 | -€130,953 | -40.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €314,275 | €183,322 | -€130,953 | -41.7% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €314,275 | €183,322 | -€130,953 | -41.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €59,080 | €224,273 | +€165,193 | +280% |
| Amounts payable within one year | 42/48 | €58,930 | €224,123 | +€165,193 | +280% |
| Trade debts | 44 | €25,240 | €46 | -€25,193 | -99.8% |
| Suppliers | 440/4 | €25,240 | €46 | -€25,193 | -99.8% |
| Taxes, remuneration and social security | 45 | €31,371 | €39,413 | +€8,041 | +25.6% |
| Taxes | 450/3 | €31,371 | €39,413 | +€8,041 | +25.6% |
| Other amounts payable | 47/48 | €2,319 | €184,664 | +€182,345 | +7,865% |
| Accrued charges and deferred income | 492/3 | €150 | €150 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,841 | €5,841 | +€0 | 0.0% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €136,139 | €73,533 | -€62,606 | -46.0% |
| Operating profit (loss) | 9901 | €129,911 | €67,293 | -€62,618 | -48.2% |
| Financial income | 75/76B | €1,042 | €3,975 | +€2,933 | +282% |
| Recurring financial income | 75 | €1,042 | €3,975 | +€2,933 | +282% |
| Financial charges | 65/66B | €233 | €137 | -€97 | -41.4% |
| Recurring financial charges | 65 | €233 | €137 | -€97 | -41.4% |
| Profit (loss) for the period before taxes | 9903 | €130,719 | €71,131 | -€59,588 | -45.6% |
| Income taxes | 67/77 | €37,503 | €19,595 | -€17,907 | -47.7% |
| Profit (loss) for the period | 9904 | €93,216 | €51,535 | -€41,681 | -44.7% |
| Profit (loss) for the period to be appropriated | 9905 | €93,216 | €51,535 | -€41,681 | -44.7% |
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 18 October 2026 via checked.be.