BM ENGINEERING CONSULTING: what changed
Two fiscal 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 ENGINEERING CONSULTING
Largest movements
- Receivables within one year +€233,390
up €233,390 (+68.5%), from €340,638 to €574,028
of which Trade receivables: +€232,113
- Cash +€136,133
up €136,133 (+111.1%), from €122,586 to €258,719
mainly Tax, wage and social debts (+€233,346) and Trade debts (+€107,213)
- Deferred charges and accrued income +€26,350
up €26,350 (+1820.4%), from €1,448 to €27,798
- Tangible fixed assets +€14,706
up €14,706 (+224.5%), from €6,552 to €21,257
- Tax, wage and social debts +€233,346
up €233,346 (+118.7%), from €196,620 to €429,967
of which Remuneration and social security: +€223,660
- Trade debts +€107,213
up €107,213 (+54.6%), from €196,271 to €303,484
- Short-term financial debts +€65,098
up €65,098 (+162.7%), from €40,000 to €105,098
- Gross operating margin +€1.2m
up €1.2m (+139.9%), from €846,927 to €2.0m
- Staff costs +€1.1m
up €1.1m (+145.8%), from €779,961 to €1.9m
- Taxes +€34,686
up €34,686 (+86.1%), from €40,284 to €74,970
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.
Cash bridge derived
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 | €471,223 | €881,802 | +€410,579 | +87.1% |
| Fixed assets | 21/28 | €6,552 | €21,257 | +€14,706 | +224.5% |
| Tangible fixed assets | 22/27 | €6,552 | €21,257 | +€14,706 | +224.5% |
| Furniture and vehicles | 24 | €6,552 | €21,257 | +€14,706 | +224.5% |
| Current assets | 29/58 | €464,672 | €860,545 | +€395,873 | +85.2% |
| Amounts receivable within one year | 40/41 | €340,638 | €574,028 | +€233,390 | +68.5% |
| Trade receivables | 40 | €337,547 | €569,660 | +€232,113 | +68.8% |
| Other amounts receivable | 41 | €3,091 | €4,368 | +€1,278 | +41.3% |
| Cash at bank and in hand | 54/58 | €122,586 | €258,719 | +€136,133 | +111.1% |
| Deferred charges and accrued income | 490/1 | €1,448 | €27,798 | +€26,350 | +1820.4% |
| Total equity and liabilities | 10/49 | €471,223 | €881,802 | +€410,579 | +87.1% |
| Equity | 10/15 | €38,245 | €43,165 | +€4,920 | +12.9% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,245 | €18,165 | +€4,920 | +37.1% |
| Amounts payable | 17/49 | €432,979 | €838,638 | +€405,659 | +93.7% |
| Amounts payable within one year | 42/48 | €432,891 | €838,548 | +€405,657 | +93.7% |
| Financial debts | 43 | €40,000 | €105,098 | +€65,098 | +162.7% |
| Credit institutions | 430/8 | €40,000 | €105,098 | +€65,098 | +162.7% |
| Trade debts | 44 | €196,271 | €303,484 | +€107,213 | +54.6% |
| Suppliers | 440/4 | €196,271 | €303,484 | +€107,213 | +54.6% |
| Taxes, remuneration and social security | 45 | €196,620 | €429,967 | +€233,346 | +118.7% |
| Taxes | 450/3 | €25,284 | €34,970 | +€9,686 | +38.3% |
| Remuneration and social security | 454/9 | €171,337 | €394,997 | +€223,660 | +130.5% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €88 | €89 | +€2 | +1.9% |
| Remuneration, social security and pensions | 62 | €779,961 | €1,917,500 | +€1.1m | +145.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,349 | €5,284 | +€3,935 | +291.8% |
| Other operating charges | 640/8 | €513 | €528 | +€14 | +2.8% |
| Non-recurring operating charges | 66A | €0 | €2,329 | +€2,329 | |
| Gross operating margin | 9900 | €846,927 | €2,031,464 | +€1.2m | +139.9% |
| Operating profit (loss) | 9901 | €65,103 | €105,824 | +€40,721 | +62.5% |
| Financial charges | 65/66B | €10,531 | €25,934 | +€15,404 | +146.3% |
| Recurring financial charges | 65 | €10,531 | €25,934 | +€15,404 | +146.3% |
| Profit (loss) for the period before taxes | 9903 | €54,573 | €79,890 | +€25,317 | +46.4% |
| Income taxes | 67/77 | €40,284 | €74,970 | +€34,686 | +86.1% |
| Profit (loss) for the period | 9904 | €14,289 | €4,920 | -€9,369 | -65.6% |
| Profit (loss) for the period to be appropriated | 9905 | €14,289 | €4,920 | -€9,369 | -65.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.