BM'S GROUP: 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'S GROUP
Largest movements
- Cash -€5,499
down €5,499 (-90.2%), from €6,095 to €596
mainly Tax, wage and social debts (-€3,953) and Net result for the year (-€950)
- Tax, wage and social debts -€3,953
down €3,953 (-70.0%), from €5,645 to €1,692
of which Remuneration and social security: -€2,647
- Profit (loss) carried forward -€950
down €950 (-4.0%), from -€23,595 to -€24,545
- Trade debts -€545
down €545 (-4.5%), from €12,235 to €11,690
- Gross operating margin -€2,218
down €2,218, from €1,934 to -€284
- Other operating charges -€320
down €320 (-41.6%), from €770 to €450
- Depreciation -€198
down €198 (-69.0%), from €286 to €89
- Financial charges -€194
down €194 (-60.3%), from €322 to €128
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 | €31,135 | €25,687 | -€5,448 | -17.5% |
| Fixed assets | 21/28 | €548 | €460 | -€89 | -16.2% |
| Tangible fixed assets | 22/27 | €548 | €460 | -€89 | -16.2% |
| Other tangible fixed assets | 26 | €548 | €460 | -€89 | -16.2% |
| Current assets | 29/58 | €30,587 | €25,227 | -€5,360 | -17.5% |
| Amounts receivable within one year | 40/41 | €24,492 | €24,631 | +€139 | +0.6% |
| Trade receivables | 40 | €21,450 | €21,541 | +€91 | +0.4% |
| Other amounts receivable | 41 | €3,042 | €3,090 | +€48 | +1.6% |
| Cash at bank and in hand | 54/58 | €6,095 | €596 | -€5,499 | -90.2% |
| Total equity and liabilities | 10/49 | €31,135 | €25,687 | -€5,448 | -17.5% |
| Equity | 10/15 | -€3,135 | -€4,085 | -€950 | -30.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€23,595 | -€24,545 | -€950 | -4.0% |
| Amounts payable | 17/49 | €34,270 | €29,772 | -€4,498 | -13.1% |
| Amounts payable within one year | 42/48 | €34,270 | €29,772 | -€4,498 | -13.1% |
| Trade debts | 44 | €12,235 | €11,690 | -€545 | -4.5% |
| Suppliers | 440/4 | €12,235 | €11,690 | -€545 | -4.5% |
| Advances received on contracts in progress | 46 | €16,391 | €16,391 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €5,645 | €1,692 | -€3,953 | -70.0% |
| Taxes | 450/3 | €1,445 | €139 | -€1,306 | -90.4% |
| Remuneration and social security | 454/9 | €4,200 | €1,553 | -€2,647 | -63.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €286 | €89 | -€198 | -69.0% |
| Other operating charges | 640/8 | €770 | €450 | -€320 | -41.6% |
| Gross operating margin | 9900 | €1,934 | -€284 | -€2,218 | |
| Operating profit (loss) | 9901 | €877 | -€823 | -€1,700 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €322 | €128 | -€194 | -60.3% |
| Recurring financial charges | 65 | €322 | €128 | -€194 | -60.3% |
| Profit (loss) for the period before taxes | 9903 | €556 | -€950 | -€1,506 | |
| Income taxes | 67/77 | €18 | - | -€18 | |
| Profit (loss) for the period | 9904 | €538 | -€950 | -€1,489 | |
| Profit (loss) for the period to be appropriated | 9905 | €538 | -€950 | -€1,489 |
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.