BM PRODUCTIES: 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 PRODUCTIES
Largest movements
- Tangible fixed assets +€5,688
up €5,688 (+9.1%), from €62,327 to €68,015
of which Furniture and vehicles: +€4,840
- Receivables within one year +€5,082
up €5,082 (+3.1%), from €164,329 to €169,411
of which Other amounts receivable: +€71,392
- Cash -€4,529
no longer reported in 2024 (was €4,529)
mainly Other debts (-€42,659) and Tax, wage and social debts (-€27,941)
- Profit (loss) carried forward +€65,218
up €65,218, from -€61,180 to €4,038
- Other debts -€42,659
down €42,659 (-28.2%), from €151,025 to €108,366
- Tax, wage and social debts -€27,941
down €27,941 (-100.0%), from €27,943 to €2
of which Remuneration and social security: -€25,001
- Trade debts +€22,519
up €22,519 (+25.6%), from €88,082 to €110,601
- Provisions -€20,810
no longer reported in 2024 (was €20,810)
- Gross operating margin +€42,224
up €42,224, from -€28,561 to €13,663
- Staff costs -€21,810
down €21,810 (-86.5%), from €25,222 to €3,412
- Financial charges +€3,737
new in 2024: €3,737
- Other operating charges -€1,333
down €1,333 (-56.1%), from €2,378 to €1,045
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €231,185 | €237,426 | +€6,241 | +2.7% |
| Fixed assets | 21/28 | €62,327 | €68,015 | +€5,688 | +9.1% |
| Tangible fixed assets | 22/27 | €62,327 | €68,015 | +€5,688 | +9.1% |
| Plant, machinery and equipment | 23 | €45,793 | €46,642 | +€849 | +1.9% |
| Furniture and vehicles | 24 | €16,534 | €21,374 | +€4,840 | +29.3% |
| Current assets | 29/58 | €168,858 | €169,411 | +€553 | +0.3% |
| Amounts receivable within one year | 40/41 | €164,329 | €169,411 | +€5,082 | +3.1% |
| Trade receivables | 40 | €163,041 | €96,731 | -€66,310 | -40.7% |
| Other amounts receivable | 41 | €1,288 | €72,680 | +€71,392 | +5,543% |
| Cash at bank and in hand | 54/58 | €4,529 | - | -€4,529 | |
| Total equity and liabilities | 10/49 | €231,185 | €237,426 | +€6,241 | +2.7% |
| Equity | 10/15 | -€58,341 | €4,038 | +€62,379 | |
| Contributions | 10/11 | €2,500 | - | -€2,500 | |
| Capital | 10 | €2,500 | - | -€2,500 | |
| Issued capital | 100 | €2,500 | - | -€2,500 | |
| Reserves | 13 | €339 | - | -€339 | |
| Non-distributable reserves | 130/1 | €339 | - | -€339 | |
| Legal reserve | 130 | €339 | - | -€339 | |
| Profit (loss) carried forward | 14 | -€61,180 | €4,038 | +€65,218 | |
| Provisions and deferred taxes | 16 | €20,810 | - | -€20,810 | |
| Provisions for liabilities and charges | 160/5 | €20,810 | - | -€20,810 | |
| Pensions and similar obligations | 160 | €20,810 | - | -€20,810 | |
| Amounts payable | 17/49 | €268,716 | €233,388 | -€35,328 | -13.1% |
| Amounts payable within one year | 42/48 | €267,050 | €233,388 | -€33,662 | -12.6% |
| Financial debts | 43 | - | €14,419 | +€14,419 | |
| Credit institutions | 430/8 | - | €14,419 | +€14,419 | |
| Trade debts | 44 | €88,082 | €110,601 | +€22,519 | +25.6% |
| Suppliers | 440/4 | €88,082 | €110,601 | +€22,519 | +25.6% |
| Taxes, remuneration and social security | 45 | €27,943 | €2 | -€27,941 | -100.0% |
| Taxes | 450/3 | €2,942 | €2 | -€2,940 | -99.9% |
| Remuneration and social security | 454/9 | €25,001 | - | -€25,001 | |
| Other amounts payable | 47/48 | €151,025 | €108,366 | -€42,659 | -28.2% |
| Accrued charges and deferred income | 492/3 | €1,666 | - | -€1,666 | |
| Remuneration, social security and pensions | 62 | €25,222 | €3,412 | -€21,810 | -86.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,367 | €9,647 | +€280 | +3.0% |
| Other operating charges | 640/8 | €2,378 | €1,045 | -€1,333 | -56.1% |
| Non-recurring operating charges | 66A | €145 | - | -€145 | |
| Gross operating margin | 9900 | -€28,561 | €13,663 | +€42,224 | |
| Operating profit (loss) | 9901 | -€65,673 | -€441 | +€65,232 | +99.3% |
| Financial charges | 65/66B | - | €3,737 | +€3,737 | |
| Recurring financial charges | 65 | - | €3,737 | +€3,737 | |
| Profit (loss) for the period before taxes | 9903 | -€65,673 | -€4,178 | +€61,495 | +93.6% |
| Profit (loss) for the period | 9904 | -€65,673 | -€4,178 | +€61,495 | +93.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€65,673 | -€4,178 | +€61,495 | +93.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.