BM BUSINESS: 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 BUSINESS
Largest movements
- Receivables within one year -€10,635
down €10,635 (-50.4%), from €21,118 to €10,483
- Cash +€2,601
up €2,601 (+7.2%), from €35,972 to €38,573
mainly Receivables within one year (+€10,635) and Tax, wage and social debts (+€8,021)
- Tangible fixed assets +€2,527
up €2,527 (+103%), from €2,458 to €4,985
of which Furniture and vehicles: +€2,600
- Profit (loss) carried forward -€16,387
down €16,387 (-38.3%), from €42,771 to €26,384
- Tax, wage and social debts +€8,021
up €8,021 (+659%), from €1,217 to €9,238
of which Remuneration and social security: +€8,133
- Other debts +€3,781
up €3,781 (+274%), from €1,378 to €5,159
- Trade debts -€922
down €922 (-10.7%), from €8,610 to €7,688
- Gross operating margin -€26,757
down €26,757, from €17,900 to -€8,857
- Purchases and services +€21,130
up €21,130 (+11.6%), from €181,979 to €203,108
- Other operating charges -€8,146
down €8,146 (-75.9%), from €10,740 to €2,594
- Turnover -€5,913
down €5,913 (-3.0%), from €199,878 to €193,966
- Depreciation -€2,886
down €2,886 (-72.3%), from €3,992 to €1,106
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 | €71,291 | €65,784 | -€5,507 | -7.7% |
| Fixed assets | 21/28 | €6,208 | €8,735 | +€2,527 | +40.7% |
| Tangible fixed assets | 22/27 | €2,458 | €4,985 | +€2,527 | +103% |
| Plant, machinery and equipment | 23 | €73 | - | -€73 | |
| Furniture and vehicles | 24 | €2,386 | €4,985 | +€2,600 | +109% |
| Financial fixed assets | 28 | €3,750 | €3,750 | = | 0.0% |
| Current assets | 29/58 | €65,082 | €57,048 | -€8,034 | -12.3% |
| Stocks and contracts in progress | 3 | €7,992 | €7,992 | = | 0.0% |
| Stocks | 30/36 | €7,992 | €7,992 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €21,118 | €10,483 | -€10,635 | -50.4% |
| Other amounts receivable | 41 | €21,118 | €10,483 | -€10,635 | -50.4% |
| Cash at bank and in hand | 54/58 | €35,972 | €38,573 | +€2,601 | +7.2% |
| Total equity and liabilities | 10/49 | €71,291 | €65,784 | -€5,507 | -7.7% |
| Equity | 10/15 | €59,271 | €42,884 | -€16,387 | -27.6% |
| Contributions | 10/11 | €16,500 | €16,500 | = | 0.0% |
| Contributions outside capital | 11 | €16,500 | €16,500 | = | 0.0% |
| Share premium | 1100/10 | €16,500 | €16,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €42,771 | €26,384 | -€16,387 | -38.3% |
| Amounts payable | 17/49 | €12,020 | €22,900 | +€10,880 | +90.5% |
| Amounts payable within one year | 42/48 | €12,020 | €22,900 | +€10,880 | +90.5% |
| Current portion of amounts payable after more than one year | 42 | €814 | €814 | = | 0.0% |
| Trade debts | 44 | €8,610 | €7,688 | -€922 | -10.7% |
| Suppliers | 440/4 | €8,610 | €7,688 | -€922 | -10.7% |
| Taxes, remuneration and social security | 45 | €1,217 | €9,238 | +€8,021 | +659% |
| Taxes | 450/3 | €1,217 | €1,105 | -€112 | -9.2% |
| Remuneration and social security | 454/9 | - | €8,133 | +€8,133 | |
| Other amounts payable | 47/48 | €1,378 | €5,159 | +€3,781 | +274% |
| Turnover | 70 | €199,878 | €193,966 | -€5,913 | -3.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €181,979 | €203,108 | +€21,130 | +11.6% |
| Remuneration, social security and pensions | 62 | - | €953 | +€953 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,992 | €1,106 | -€2,886 | -72.3% |
| Other operating charges | 640/8 | €10,740 | €2,594 | -€8,146 | -75.9% |
| Non-recurring operating charges | 66A | €356 | €502 | +€147 | +41.2% |
| Gross operating margin | 9900 | €17,900 | -€8,857 | -€26,757 | |
| Operating profit (loss) | 9901 | €2,812 | -€14,012 | -€16,824 | |
| Financial income | 75/76B | €1,552 | €152 | -€1,400 | -90.2% |
| Recurring financial income | 75 | €2 | €0 | -€2 | -99.5% |
| Non-recurring financial income | 76B | €1,550 | €152 | -€1,398 | -90.2% |
| Financial charges | 65/66B | €2,405 | €1,927 | -€478 | -19.9% |
| Recurring financial charges | 65 | €2,405 | €661 | -€1,744 | -72.5% |
| Non-recurring financial charges | 66B | - | €1,267 | +€1,267 | |
| Profit (loss) for the period before taxes | 9903 | €1,959 | -€15,787 | -€17,746 | |
| Income taxes | 67/77 | €1,710 | €600 | -€1,110 | -64.9% |
| Profit (loss) for the period | 9904 | €249 | -€16,387 | -€16,636 | |
| Profit (loss) for the period to be appropriated | 9905 | €249 | -€16,387 | -€16,636 |
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 20 October 2026 via checked.be.