BM CONSULTING: 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 CONSULTING
Largest movements
- Cash -€18,284
down €18,284 (-45.0%), from €40,607 to €22,322
mainly Trade debts (-€11,298) and Other debts (-€11,152)
- Tangible fixed assets -€9,477
down €9,477 (-11.0%), from €86,386 to €76,909
of which Plant, machinery and equipment: -€6,330
- Trade debts -€11,298
down €11,298 (-62.0%), from €18,232 to €6,935
- Other debts -€11,152
down €11,152 (-25.6%), from €43,547 to €32,395
- Tax, wage and social debts -€1,910
down €1,910 (-36.8%), from €5,189 to €3,279
- Profit (loss) carried forward -€1,839
down €1,839 (-53.1%), from -€3,460 to -€5,299
- Gross operating margin -€12,490
down €12,490 (-33.5%), from €37,240 to €24,750
- Other operating charges -€5,863
down €5,863 (-65.8%), from €8,915 to €3,051
- Taxes -€2,858
down €2,858 (-64.7%), from €4,420 to €1,562
- Depreciation -€1,899
down €1,899 (-8.9%), from €21,376 to €19,477
- Financial charges -€395
down €395 (-13.7%), from €2,893 to €2,498
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 | €158,019 | €131,820 | -€26,198 | -16.6% |
| Fixed assets | 21/28 | €86,386 | €76,909 | -€9,477 | -11.0% |
| Tangible fixed assets | 22/27 | €86,386 | €76,909 | -€9,477 | -11.0% |
| Land and buildings | 22 | €44,203 | €38,749 | -€5,454 | -12.3% |
| Plant, machinery and equipment | 23 | €26,209 | €19,879 | -€6,330 | -24.2% |
| Furniture and vehicles | 24 | €15,975 | €18,282 | +€2,307 | +14.4% |
| Current assets | 29/58 | €71,632 | €54,911 | -€16,721 | -23.3% |
| Stocks and contracts in progress | 3 | €775 | €1,500 | +€725 | +93.4% |
| Contracts in progress | 37 | €775 | €1,500 | +€725 | +93.4% |
| Amounts receivable within one year | 40/41 | €250 | €250 | = | 0.0% |
| Other amounts receivable | 41 | €250 | €250 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €40,607 | €22,322 | -€18,284 | -45.0% |
| Deferred charges and accrued income | 490/1 | €30,000 | €30,839 | +€839 | +2.8% |
| Total equity and liabilities | 10/49 | €158,019 | €131,820 | -€26,198 | -16.6% |
| Equity | 10/15 | €91,050 | €89,212 | -€1,839 | -2.0% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €32,510 | €32,510 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €26,310 | €26,310 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,460 | -€5,299 | -€1,839 | -53.1% |
| Amounts payable | 17/49 | €66,968 | €42,609 | -€24,360 | -36.4% |
| Amounts payable within one year | 42/48 | €66,968 | €42,609 | -€24,360 | -36.4% |
| Trade debts | 44 | €18,232 | €6,935 | -€11,298 | -62.0% |
| Suppliers | 440/4 | €18,232 | €6,935 | -€11,298 | -62.0% |
| Taxes, remuneration and social security | 45 | €5,189 | €3,279 | -€1,910 | -36.8% |
| Taxes | 450/3 | €5,189 | €3,279 | -€1,910 | -36.8% |
| Other amounts payable | 47/48 | €43,547 | €32,395 | -€11,152 | -25.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,376 | €19,477 | -€1,899 | -8.9% |
| Other operating charges | 640/8 | €8,915 | €3,051 | -€5,863 | -65.8% |
| Gross operating margin | 9900 | €37,240 | €24,750 | -€12,490 | -33.5% |
| Operating profit (loss) | 9901 | €6,949 | €2,221 | -€4,728 | -68.0% |
| Financial charges | 65/66B | €2,893 | €2,498 | -€395 | -13.7% |
| Recurring financial charges | 65 | €2,893 | €2,498 | -€395 | -13.7% |
| Profit (loss) for the period before taxes | 9903 | €4,056 | -€276 | -€4,332 | |
| Income taxes | 67/77 | €4,420 | €1,562 | -€2,858 | -64.7% |
| Profit (loss) for the period | 9904 | -€364 | -€1,839 | -€1,475 | -405% |
| Profit (loss) for the period to be appropriated | 9905 | -€364 | -€1,839 | -€1,475 | -405% |
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.