BM AUTO: 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 AUTO
Largest movements
- Stocks and contracts -€374,471
down €374,471 (-50.5%), from €741,966 to €367,496
- Receivables within one year +€73,538
up €73,538 (+117%), from €62,950 to €136,488
of which Trade receivables: +€73,538
- Tangible fixed assets +€16,788
up €16,788 (+280%), from €5,992 to €22,780
of which Furniture and vehicles: +€17,788
- Cash +€11,960
up €11,960 (+19.4%), from €61,604 to €73,564
mainly Stocks and contracts (+€374,471) and Trade debts (+€8,173)
- Other debts -€192,902
down €192,902 (-30.7%), from €628,070 to €435,168
- Profit (loss) carried forward -€67,877
down €67,877 (-94.2%), from €72,065 to €4,189
- Tax, wage and social debts -€22,580
down €22,580 (-36.7%), from €61,465 to €38,885
of which Taxes: -€20,980
- Gross operating margin -€95,240
down €95,240, from €75,331 to -€19,909
- Write-downs -€36,296
no longer reported in 2025 (was €36,296)
- Taxes -€18,926
no longer reported in 2025 (was €18,926)
- Other operating charges +€15,130
up €15,130 (+161%), from €9,379 to €24,509
- Staff costs +€3,484
new in 2025: €3,484
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 | €872,512 | €600,327 | -€272,185 | -31.2% |
| Fixed assets | 21/28 | €5,992 | €22,780 | +€16,788 | +280% |
| Tangible fixed assets | 22/27 | €5,992 | €22,780 | +€16,788 | +280% |
| Plant, machinery and equipment | 23 | €2,659 | €1,659 | -€1,000 | -37.6% |
| Furniture and vehicles | 24 | €3,333 | €21,121 | +€17,788 | +534% |
| Current assets | 29/58 | €866,520 | €577,547 | -€288,973 | -33.3% |
| Stocks and contracts in progress | 3 | €741,966 | €367,496 | -€374,471 | -50.5% |
| Stocks | 30/36 | €741,966 | €367,496 | -€374,471 | -50.5% |
| Amounts receivable within one year | 40/41 | €62,950 | €136,488 | +€73,538 | +117% |
| Trade receivables | 40 | €62,800 | €136,338 | +€73,538 | +117% |
| Other amounts receivable | 41 | €150 | €150 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €61,604 | €73,564 | +€11,960 | +19.4% |
| Total equity and liabilities | 10/49 | €872,512 | €600,327 | -€272,185 | -31.2% |
| Equity | 10/15 | €72,374 | €4,497 | -€67,877 | -93.8% |
| Reserves | 13 | €308 | €308 | = | 0.0% |
| Non-distributable reserves | 130/1 | €308 | €308 | = | 0.0% |
| Reserves not available under the articles | 1311 | €308 | €308 | = | 0.0% |
| Profit (loss) carried forward | 14 | €72,065 | €4,189 | -€67,877 | -94.2% |
| Amounts payable | 17/49 | €800,138 | €595,830 | -€204,309 | -25.5% |
| Amounts payable within one year | 42/48 | €800,138 | €595,830 | -€204,309 | -25.5% |
| Trade debts | 44 | €110,603 | €118,776 | +€8,173 | +7.4% |
| Suppliers | 440/4 | €110,603 | €118,776 | +€8,173 | +7.4% |
| Advances received on contracts in progress | 46 | - | €3,000 | +€3,000 | |
| Taxes, remuneration and social security | 45 | €61,465 | €38,885 | -€22,580 | -36.7% |
| Taxes | 450/3 | €24,216 | €3,236 | -€20,980 | -86.6% |
| Remuneration and social security | 454/9 | €37,249 | €35,649 | -€1,600 | -4.3% |
| Other amounts payable | 47/48 | €628,070 | €435,168 | -€192,902 | -30.7% |
| Remuneration, social security and pensions | 62 | - | €3,484 | +€3,484 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €36,296 | - | -€36,296 | |
| Other operating charges | 640/8 | €9,379 | €24,509 | +€15,130 | +161% |
| Non-recurring operating charges | 66A | €1,008 | €19,840 | +€18,832 | +1,868% |
| Gross operating margin | 9900 | €75,331 | -€19,909 | -€95,240 | |
| Operating profit (loss) | 9901 | €28,648 | -€67,742 | -€96,390 | |
| Financial income | 75/76B | €0 | €1 | +€1 | +104% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +104% |
| Financial charges | 65/66B | €361 | €136 | -€225 | -62.4% |
| Recurring financial charges | 65 | €361 | €136 | -€225 | -62.4% |
| Profit (loss) for the period before taxes | 9903 | €28,287 | -€67,877 | -€96,164 | |
| Income taxes | 67/77 | €18,926 | - | -€18,926 | |
| Profit (loss) for the period | 9904 | €9,362 | -€67,877 | -€77,238 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,362 | -€67,877 | -€77,238 |
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 17 October 2026 via checked.be.