BM SANTE: 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 SANTE
Largest movements
- Cash -€19,140
down €19,140 (-42.7%), from €44,865 to €25,725
mainly Net result for the year (-€24,683) and Other debts (-€7,000)
- Deferred charges and accrued income -€9,621
no longer reported in 2025 (was €9,621)
- Tangible fixed assets -€6,048
down €6,048 (-58.9%), from €10,261 to €4,213
of which Furniture and vehicles: -€5,520
- Profit (loss) carried forward -€24,683
down €24,683, from €20,082 to -€4,601
- Other debts -€7,000
down €7,000 (-53.7%), from €13,024 to €6,024
- Tax, wage and social debts -€2,465
down €2,465 (-62.1%), from €3,971 to €1,507
of which Taxes: -€3,971
- Trade debts -€1,200
down €1,200 (-67.8%), from €1,768 to €569
- Purchases and services -€94,045
no longer reported in 2025 (was €94,045)
- Gross operating margin -€57,545
down €57,545, from €38,043 to -€19,502
- Taxes -€6,451
down €6,451 (-64.7%), from €9,971 to €3,520
- Depreciation -€1,984
down €1,984 (-59.3%), from €3,349 to €1,365
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 | €65,845 | €30,498 | -€35,348 | -53.7% |
| Fixed assets | 21/28 | €10,821 | €4,773 | -€6,048 | -55.9% |
| Tangible fixed assets | 22/27 | €10,261 | €4,213 | -€6,048 | -58.9% |
| Plant, machinery and equipment | 23 | €1,732 | €1,204 | -€527 | -30.5% |
| Furniture and vehicles | 24 | €8,529 | €3,009 | -€5,520 | -64.7% |
| Financial fixed assets | 28 | €560 | €560 | = | 0.0% |
| Current assets | 29/58 | €55,025 | €25,725 | -€29,300 | -53.2% |
| Amounts receivable within one year | 40/41 | €539 | - | -€539 | |
| Other amounts receivable | 41 | €539 | - | -€539 | |
| Cash at bank and in hand | 54/58 | €44,865 | €25,725 | -€19,140 | -42.7% |
| Deferred charges and accrued income | 490/1 | €9,621 | - | -€9,621 | |
| Total equity and liabilities | 10/49 | €65,845 | €30,498 | -€35,348 | -53.7% |
| Equity | 10/15 | €47,082 | €22,399 | -€24,683 | -52.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €24,000 | €24,000 | = | 0.0% |
| Distributable reserves | 133 | €24,000 | €24,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,082 | -€4,601 | -€24,683 | |
| Amounts payable | 17/49 | €18,763 | €8,099 | -€10,664 | -56.8% |
| Amounts payable within one year | 42/48 | €18,763 | €8,099 | -€10,664 | -56.8% |
| Trade debts | 44 | €1,768 | €569 | -€1,200 | -67.8% |
| Suppliers | 440/4 | €1,768 | €569 | -€1,200 | -67.8% |
| Taxes, remuneration and social security | 45 | €3,971 | €1,507 | -€2,465 | -62.1% |
| Taxes | 450/3 | €3,971 | - | -€3,971 | |
| Remuneration and social security | 454/9 | - | €1,507 | +€1,507 | |
| Other amounts payable | 47/48 | €13,024 | €6,024 | -€7,000 | -53.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €94,045 | - | -€94,045 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,349 | €1,365 | -€1,984 | -59.3% |
| Other operating charges | 640/8 | €365 | €186 | -€179 | -49.0% |
| Gross operating margin | 9900 | €38,043 | -€19,502 | -€57,545 | |
| Operating profit (loss) | 9901 | €34,329 | -€21,053 | -€55,383 | |
| Financial charges | 65/66B | €0 | €110 | +€110 | +54900.0% |
| Recurring financial charges | 65 | €0 | €110 | +€110 | +54900.0% |
| Profit (loss) for the period before taxes | 9903 | €34,329 | -€21,163 | -€55,492 | |
| Income taxes | 67/77 | €9,971 | €3,520 | -€6,451 | -64.7% |
| Profit (loss) for the period | 9904 | €24,358 | -€24,683 | -€49,041 | |
| Profit (loss) for the period to be appropriated | 9905 | €24,358 | -€24,683 | -€49,041 |
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.