BM Financial Solutions: 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 Financial Solutions
Largest movements
- Cash +€38,951
up €38,951 (+108.6%), from €35,861 to €74,812
mainly Net result for the year (+€52,301) and Depreciation (+€3,436)
- Receivables within one year +€15,618
up €15,618 (+271.6%), from €5,750 to €21,368
- Tangible fixed assets -€3,436
down €3,436 (-25.8%), from €13,321 to €9,885
- Deferred charges and accrued income -€1,950
no longer reported in 2025 (was €1,950)
- Profit (loss) carried forward +€52,301
up €52,301 (+107.9%), from €48,463 to €100,765
- Other debts -€4,546
no longer reported in 2025 (was €4,546)
- Tax, wage and social debts +€3,169
up €3,169 (+280.2%), from €1,131 to €4,301
of which Taxes: +€2,069
- Trade debts -€1,742
no longer reported in 2025 (was €1,742)
- Gross operating margin +€6,733
up €6,733 (+10.4%), from €64,438 to €71,171
- Taxes +€1,228
up €1,228 (+9.7%), from €12,682 to €13,910
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 | €56,882 | €106,065 | +€49,183 | +86.5% |
| Fixed assets | 21/28 | €13,321 | €9,885 | -€3,436 | -25.8% |
| Tangible fixed assets | 22/27 | €13,321 | €9,885 | -€3,436 | -25.8% |
| Furniture and vehicles | 24 | €13,321 | €9,885 | -€3,436 | -25.8% |
| Current assets | 29/58 | €43,561 | €96,180 | +€52,619 | +120.8% |
| Amounts receivable within one year | 40/41 | €5,750 | €21,368 | +€15,618 | +271.6% |
| Other amounts receivable | 41 | €5,750 | €21,368 | +€15,618 | +271.6% |
| Cash at bank and in hand | 54/58 | €35,861 | €74,812 | +€38,951 | +108.6% |
| Deferred charges and accrued income | 490/1 | €1,950 | - | -€1,950 | |
| Total equity and liabilities | 10/49 | €56,882 | €106,065 | +€49,183 | +86.5% |
| Equity | 10/15 | €49,463 | €101,765 | +€52,301 | +105.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €48,463 | €100,765 | +€52,301 | +107.9% |
| Amounts payable | 17/49 | €7,419 | €4,301 | -€3,118 | -42.0% |
| Amounts payable within one year | 42/48 | €7,419 | €4,301 | -€3,118 | -42.0% |
| Trade debts | 44 | €1,742 | - | -€1,742 | |
| Suppliers | 440/4 | €1,742 | - | -€1,742 | |
| Taxes, remuneration and social security | 45 | €1,131 | €4,301 | +€3,169 | +280.2% |
| Taxes | 450/3 | €1,131 | €3,201 | +€2,069 | +182.9% |
| Remuneration and social security | 454/9 | - | €1,100 | +€1,100 | |
| Other amounts payable | 47/48 | €4,546 | - | -€4,546 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,436 | €3,436 | = | 0.0% |
| Other operating charges | 640/8 | €118 | €237 | +€119 | +100.9% |
| Gross operating margin | 9900 | €64,438 | €71,171 | +€6,733 | +10.4% |
| Operating profit (loss) | 9901 | €60,884 | €67,498 | +€6,614 | +10.9% |
| Financial charges | 65/66B | €1,409 | €1,286 | -€123 | -8.7% |
| Recurring financial charges | 65 | €1,409 | €1,286 | -€123 | -8.7% |
| Profit (loss) for the period before taxes | 9903 | €59,475 | €66,212 | +€6,737 | +11.3% |
| Income taxes | 67/77 | €12,682 | €13,910 | +€1,228 | +9.7% |
| Profit (loss) for the period | 9904 | €46,793 | €52,301 | +€5,508 | +11.8% |
| Profit (loss) for the period to be appropriated | 9905 | €46,793 | €52,301 | +€5,508 | +11.8% |
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 9 October 2026 via checked.be.