BM Chemie: 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 Chemie
Largest movements
- Cash -€76,672
down €76,672 (-33.3%), from €230,417 to €153,744
mainly Investment in fixed assets (net) (-€113,110) and Receivables within one year (-€65,745)
- Receivables within one year +€65,745
up €65,745 (+448%), from €14,669 to €80,415
of which Other amounts receivable: +€36,795
- Tangible fixed assets +€32,125
up €32,125 (+17.0%), from €189,240 to €221,365
of which Furniture and vehicles: +€53,027
- Stocks and contracts +€19,777
up €19,777 (+40.0%), from €49,457 to €69,234
- Reserves +€63,305
up €63,305 (+31.8%), from €199,318 to €262,623
- Debts after one year +€62,845
new in 2025: €62,845
- Tax, wage and social debts -€51,661
down €51,661 (-67.2%), from €76,836 to €25,175
- Trade debts -€31,952
down €31,952 (-32.0%), from €99,745 to €67,793
- Current portion of long-term debt +€18,673
new in 2025: €18,673
- Gross operating margin -€95,786
down €95,786 (-35.9%), from €267,176 to €171,390
- Depreciation +€75,968
up €75,968 (+1,487%), from €5,109 to €81,077
- Taxes -€43,194
down €43,194 (-70.9%), from €60,910 to €17,716
- Financial charges +€4,145
up €4,145 (+125%), from €3,318 to €7,463
of which Financial charges: +€3,819
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 | €488,011 | €530,662 | +€42,651 | +8.7% |
| Fixed assets | 21/28 | €189,332 | €221,365 | +€32,034 | +16.9% |
| Intangible fixed assets | 21 | €92 | - | -€92 | |
| Tangible fixed assets | 22/27 | €189,240 | €221,365 | +€32,125 | +17.0% |
| Land and buildings | 22 | €66,639 | €59,919 | -€6,719 | -10.1% |
| Plant, machinery and equipment | 23 | €47,772 | €33,589 | -€14,182 | -29.7% |
| Furniture and vehicles | 24 | €74,829 | €127,856 | +€53,027 | +70.9% |
| Current assets | 29/58 | €298,679 | €309,297 | +€10,618 | +3.6% |
| Stocks and contracts in progress | 3 | €49,457 | €69,234 | +€19,777 | +40.0% |
| Stocks | 30/36 | €49,457 | €69,234 | +€19,777 | +40.0% |
| Amounts receivable within one year | 40/41 | €14,669 | €80,415 | +€65,745 | +448% |
| Trade receivables | 40 | €14,464 | €43,415 | +€28,950 | +200% |
| Other amounts receivable | 41 | €205 | €37,000 | +€36,795 | +17,934% |
| Cash at bank and in hand | 54/58 | €230,417 | €153,744 | -€76,672 | -33.3% |
| Deferred charges and accrued income | 490/1 | €4,136 | €5,904 | +€1,768 | +42.7% |
| Total equity and liabilities | 10/49 | €488,011 | €530,662 | +€42,651 | +8.7% |
| Equity | 10/15 | €199,418 | €262,723 | +€63,305 | +31.7% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €199,318 | €262,623 | +€63,305 | +31.8% |
| Distributable reserves | 133 | €199,318 | €262,623 | +€63,305 | +31.8% |
| Amounts payable | 17/49 | €288,592 | €267,939 | -€20,653 | -7.2% |
| Amounts payable after more than one year | 17 | - | €62,845 | +€62,845 | |
| Financial debts | 170/4 | - | €62,845 | +€62,845 | |
| Amounts payable within one year | 42/48 | €288,592 | €205,095 | -€83,498 | -28.9% |
| Current portion of amounts payable after more than one year | 42 | - | €18,673 | +€18,673 | |
| Financial debts | 43 | €6,824 | €6,315 | -€508 | -7.4% |
| Credit institutions | 430/8 | €6,824 | €6,315 | -€508 | -7.4% |
| Trade debts | 44 | €99,745 | €67,793 | -€31,952 | -32.0% |
| Suppliers | 440/4 | €99,745 | €67,793 | -€31,952 | -32.0% |
| Taxes, remuneration and social security | 45 | €76,836 | €25,175 | -€51,661 | -67.2% |
| Taxes | 450/3 | €76,836 | €25,175 | -€51,661 | -67.2% |
| Other amounts payable | 47/48 | €105,188 | €87,139 | -€18,049 | -17.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,109 | €81,077 | +€75,968 | +1,487% |
| Other operating charges | 640/8 | €521 | €2,045 | +€1,524 | +293% |
| Gross operating margin | 9900 | €267,176 | €171,390 | -€95,786 | -35.9% |
| Operating profit (loss) | 9901 | €261,546 | €88,268 | -€173,277 | -66.3% |
| Financial income | 75/76B | €2,001 | €215 | -€1,786 | -89.3% |
| Recurring financial income | 75 | €1 | €215 | +€214 | +33,473% |
| Non-recurring financial income | 76B | €2,000 | - | -€2,000 | |
| Financial charges | 65/66B | €3,318 | €7,463 | +€4,145 | +125% |
| Recurring financial charges | 65 | €60 | €3,879 | +€3,819 | +6,334% |
| Non-recurring financial charges | 66B | €3,258 | €3,584 | +€326 | +10.0% |
| Profit (loss) for the period before taxes | 9903 | €260,228 | €81,020 | -€179,208 | -68.9% |
| Income taxes | 67/77 | €60,910 | €17,716 | -€43,194 | -70.9% |
| Profit (loss) for the period | 9904 | €199,318 | €63,305 | -€136,014 | -68.2% |
| Profit (loss) for the period to be appropriated | 9905 | €199,318 | €63,305 | -€136,014 | -68.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.