BM CONCIERGERIE: 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 CONCIERGERIE
Largest movements
- Stocks and contracts +€247,108
up €247,108 (+118%), from €208,847 to €455,956
- Receivables within one year +€46,732
up €46,732 (+4,575%), from €1,021 to €47,753
of which Trade receivables: +€47,453
- Current portion of long-term debt +€336,963
new in 2025: €336,963
- Debts after one year -€113,000
no longer reported in 2025 (was €113,000)
- Trade debts +€61,471
up €61,471 (+620%), from €9,915 to €71,386
- Other debts -€8,486
down €8,486 (-15.3%), from €55,485 to €46,999
- Short-term financial debts +€6,883
up €6,883 (+31.3%), from €21,971 to €28,854
- Gross operating margin +€13,708
up €13,708, from -€3,179 to €10,528
- Financial charges +€11,040
up €11,040 (+682%), from €1,618 to €12,658
- Other operating charges -€207
no longer reported in 2025 (was €207)
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 | €210,953 | €503,950 | +€292,997 | +139% |
| Fixed assets | 21/28 | €263 | €148 | -€116 | -43.9% |
| Tangible fixed assets | 22/27 | €263 | €148 | -€116 | -43.9% |
| Furniture and vehicles | 24 | €263 | €148 | -€116 | -43.9% |
| Current assets | 29/58 | €210,690 | €503,803 | +€293,113 | +139% |
| Stocks and contracts in progress | 3 | €208,847 | €455,956 | +€247,108 | +118% |
| Stocks | 30/36 | €208,847 | €455,956 | +€247,108 | +118% |
| Amounts receivable within one year | 40/41 | €1,021 | €47,753 | +€46,732 | +4,575% |
| Trade receivables | 40 | €300 | €47,753 | +€47,453 | +15,837% |
| Other amounts receivable | 41 | €722 | - | -€722 | |
| Cash at bank and in hand | 54/58 | €821 | €66 | -€755 | -92.0% |
| Deferred charges and accrued income | 490/1 | - | €28 | +€28 | |
| Total equity and liabilities | 10/49 | €210,953 | €503,950 | +€292,997 | +139% |
| Equity | 10/15 | €10,156 | €7,911 | -€2,245 | -22.1% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,844 | -€7,089 | -€2,245 | -46.4% |
| Amounts payable | 17/49 | €200,797 | €496,040 | +€295,242 | +147% |
| Amounts payable after more than one year | 17 | €113,000 | - | -€113,000 | |
| Financial debts | 170/4 | €113,000 | - | -€113,000 | |
| Amounts payable within one year | 42/48 | €87,797 | €493,538 | +€405,741 | +462% |
| Current portion of amounts payable after more than one year | 42 | - | €336,963 | +€336,963 | |
| Financial debts | 43 | €21,971 | €28,854 | +€6,883 | +31.3% |
| Credit institutions | 430/8 | €21,971 | €28,854 | +€6,883 | +31.3% |
| Trade debts | 44 | €9,915 | €71,386 | +€61,471 | +620% |
| Suppliers | 440/4 | €9,915 | €71,386 | +€61,471 | +620% |
| Advances received on contracts in progress | 46 | - | €4,900 | +€4,900 | |
| Taxes, remuneration and social security | 45 | €427 | €4,436 | +€4,009 | +940% |
| Taxes | 450/3 | €427 | €4,436 | +€4,009 | +940% |
| Other amounts payable | 47/48 | €55,485 | €46,999 | -€8,486 | -15.3% |
| Accrued charges and deferred income | 492/3 | - | €2,502 | +€2,502 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €84 | €116 | +€32 | +38.3% |
| Other operating charges | 640/8 | €207 | - | -€207 | |
| Gross operating margin | 9900 | -€3,179 | €10,528 | +€13,708 | |
| Operating profit (loss) | 9901 | -€3,470 | €10,413 | +€13,882 | |
| Financial income | 75/76B | €1 | €0 | -€0 | -90.0% |
| Recurring financial income | 75 | €1 | €0 | -€0 | -90.0% |
| Financial charges | 65/66B | €1,618 | €12,658 | +€11,040 | +682% |
| Recurring financial charges | 65 | €1,618 | €12,658 | +€11,040 | +682% |
| Profit (loss) for the period before taxes | 9903 | -€5,087 | -€2,245 | +€2,842 | +55.9% |
| Income taxes | 67/77 | -€17 | - | +€17 | |
| Profit (loss) for the period | 9904 | -€5,070 | -€2,245 | +€2,825 | +55.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,070 | -€2,245 | +€2,825 | +55.7% |
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 17 October 2026 via checked.be.