BM Law: 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 Law
Largest movements
- Cash +€119,485
up €119,485 (+165.3%), from €72,282 to €191,767
mainly Net result for the year (+€89,076) and Tax, wage and social debts (+€27,787)
- Profit (loss) carried forward +€89,076
new in 2025: €89,076
- Tax, wage and social debts +€27,787
up €27,787 (+213.8%), from €12,996 to €40,783
of which Taxes: +€26,447
- Gross operating margin +€22,006
up €22,006 (+24.1%), from €91,414 to €113,421
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 | €83,999 | €202,767 | +€118,768 | +141.4% |
| Current assets | 29/58 | €83,999 | €202,767 | +€118,768 | +141.4% |
| Amounts receivable after more than one year | 29 | €11,000 | €11,000 | = | 0.0% |
| Other amounts receivable | 291 | €11,000 | €11,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €72,282 | €191,767 | +€119,485 | +165.3% |
| Deferred charges and accrued income | 490/1 | €717 | €0 | -€717 | -100.0% |
| Total equity and liabilities | 10/49 | €83,999 | €202,767 | +€118,768 | +141.4% |
| Equity | 10/15 | €68,369 | €157,445 | +€89,076 | +130.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €66,369 | €66,369 | = | 0.0% |
| Distributable reserves | 133 | €66,369 | €66,369 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €89,076 | +€89,076 | |
| Amounts payable | 17/49 | €15,630 | €45,322 | +€29,692 | +190.0% |
| Amounts payable within one year | 42/48 | €15,630 | €45,322 | +€29,692 | +190.0% |
| Trade debts | 44 | €2,231 | €3,056 | +€825 | +37.0% |
| Suppliers | 440/4 | €2,231 | €3,056 | +€825 | +37.0% |
| Taxes, remuneration and social security | 45 | €12,996 | €40,783 | +€27,787 | +213.8% |
| Taxes | 450/3 | €12,996 | €39,442 | +€26,447 | +203.5% |
| Remuneration and social security | 454/9 | - | €1,340 | +€1,340 | |
| Other amounts payable | 47/48 | €404 | €1,483 | +€1,080 | +267.6% |
| Other operating charges | 640/8 | €50 | €77 | +€27 | +53.0% |
| Gross operating margin | 9900 | €91,414 | €113,421 | +€22,006 | +24.1% |
| Operating profit (loss) | 9901 | €91,364 | €113,344 | +€21,980 | +24.1% |
| Financial income | 75/76B | €717 | €748 | +€31 | +4.3% |
| Recurring financial income | 75 | €717 | €748 | +€31 | +4.3% |
| Financial charges | 65/66B | €106 | €373 | +€267 | +251.9% |
| Recurring financial charges | 65 | €106 | €373 | +€267 | +251.9% |
| Profit (loss) for the period before taxes | 9903 | €91,975 | €113,719 | +€21,744 | +23.6% |
| Income taxes | 67/77 | €25,606 | €24,643 | -€963 | -3.8% |
| Profit (loss) for the period | 9904 | €66,369 | €89,076 | +€22,707 | +34.2% |
| Profit (loss) for the period to be appropriated | 9905 | €66,369 | €89,076 | +€22,707 | +34.2% |
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 8 October 2026 via checked.be.