BM Beheer: 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 Beheer
Largest movements
- Cash +€4,467
up €4,467 (+165%), from €2,713 to €7,181
mainly Net result for the year (+€9,948) and Trade debts (+€7,469)
- Deferred charges and accrued income -€1,780
down €1,780 (-93.0%), from €1,915 to €135
- Tangible fixed assets -€1,243
down €1,243 (-34.8%), from €3,571 to €2,327
- Debts after one year -€10,631
down €10,631 (-22.8%), from €46,585 to €35,954
- Reserves +€9,990
up €9,990 (+90.0%), from €11,100 to €21,090
- Trade debts +€7,469
up €7,469, from €0 to €7,469
- Other debts -€6,035
down €6,035 (-33.1%), from €18,244 to €12,209
- Financial income -€17,213
down €17,213 (-36.2%), from €47,500 to €30,287
- Gross operating margin +€2,682
up €2,682 (+15.9%), from -€16,916 to -€14,235
- Other operating charges +€322
up €322 (+67.6%), from €477 to €800
- Financial charges +€201
up €201 (+7.0%), from €2,871 to €3,072
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 | €93,546 | €94,643 | +€1,097 | +1.2% |
| Fixed assets | 21/28 | €88,571 | €87,327 | -€1,243 | -1.4% |
| Tangible fixed assets | 22/27 | €3,571 | €2,327 | -€1,243 | -34.8% |
| Furniture and vehicles | 24 | €3,571 | €2,327 | -€1,243 | -34.8% |
| Financial fixed assets | 28 | €85,000 | €85,000 | = | 0.0% |
| Current assets | 29/58 | €4,975 | €7,316 | +€2,341 | +47.1% |
| Amounts receivable within one year | 40/41 | €347 | €0 | -€347 | -100% |
| Trade receivables | 40 | €347 | €0 | -€347 | -100% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €2,713 | €7,181 | +€4,467 | +165% |
| Deferred charges and accrued income | 490/1 | €1,915 | €135 | -€1,780 | -93.0% |
| Total equity and liabilities | 10/49 | €93,546 | €94,643 | +€1,097 | +1.2% |
| Equity | 10/15 | €17,442 | €27,390 | +€9,948 | +57.0% |
| Contributions | 10/11 | €6,300 | €6,300 | = | 0.0% |
| Reserves | 13 | €11,100 | €21,090 | +€9,990 | +90.0% |
| Distributable reserves | 133 | €11,100 | €21,090 | +€9,990 | +90.0% |
| Profit (loss) carried forward | 14 | €42 | €0 | -€42 | -100% |
| Amounts payable | 17/49 | €76,103 | €67,253 | -€8,850 | -11.6% |
| Amounts payable after more than one year | 17 | €46,585 | €35,954 | -€10,631 | -22.8% |
| Financial debts | 170/4 | €46,585 | €35,954 | -€10,631 | -22.8% |
| Amounts payable within one year | 42/48 | €29,518 | €31,299 | +€1,781 | +6.0% |
| Current portion of amounts payable after more than one year | 42 | €10,164 | €10,631 | +€467 | +4.6% |
| Trade debts | 44 | €0 | €7,469 | +€7,469 | |
| Suppliers | 440/4 | €0 | €7,469 | +€7,469 | |
| Taxes, remuneration and social security | 45 | €1,110 | €990 | -€120 | -10.8% |
| Taxes | 450/3 | €1,110 | €990 | -€120 | -10.8% |
| Other amounts payable | 47/48 | €18,244 | €12,209 | -€6,035 | -33.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,243 | €1,243 | = | 0.0% |
| Other operating charges | 640/8 | €477 | €800 | +€322 | +67.6% |
| Gross operating margin | 9900 | -€16,916 | -€14,235 | +€2,682 | +15.9% |
| Operating profit (loss) | 9901 | -€18,637 | -€16,278 | +€2,359 | +12.7% |
| Financial income | 75/76B | €47,500 | €30,287 | -€17,213 | -36.2% |
| Recurring financial income | 75 | €47,500 | €30,287 | -€17,213 | -36.2% |
| Financial charges | 65/66B | €2,871 | €3,072 | +€201 | +7.0% |
| Recurring financial charges | 65 | €2,871 | €3,072 | +€201 | +7.0% |
| Profit (loss) for the period before taxes | 9903 | €25,992 | €10,938 | -€15,055 | -57.9% |
| Income taxes | 67/77 | €1,110 | €990 | -€120 | -10.8% |
| Profit (loss) for the period | 9904 | €24,882 | €9,948 | -€14,935 | -60.0% |
| Profit (loss) for the period to be appropriated | 9905 | €24,882 | €9,948 | -€14,935 | -60.0% |
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 16 October 2026 via checked.be.