BM SERVICES: 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 SERVICES
Largest movements
- Deferred charges and accrued income +€925
new in 2025: €925
- Cash -€481
down €481 (-27.5%), from €1,747 to €1,267
mainly Net result for the year (-€3,698) and Deferred charges and accrued income (-€925)
- Profit (loss) carried forward -€3,698
down €3,698 (-4.2%), from -€87,810 to -€91,508
- Other debts +€1,950
up €1,950 (+2.7%), from €73,391 to €75,341
- Trade debts +€1,659
up €1,659 (+76.6%), from €2,166 to €3,825
- Accrued charges and deferred income +€533
new in 2025: €533
- Gross operating margin -€3,689
down €3,689, from €2,053 to -€1,636
- Taxes +€180
new in 2025: €180
- Other operating charges +€96
up €96 (+5.4%), from €1,765 to €1,861
- Financial charges -€28
down €28 (-57.0%), from €49 to €21
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 | €3,747 | €4,191 | +€444 | +11.9% |
| Fixed assets | 21/28 | €1,100 | €1,100 | = | 0.0% |
| Financial fixed assets | 28 | €1,100 | €1,100 | = | 0.0% |
| Current assets | 29/58 | €2,647 | €3,091 | +€444 | +16.8% |
| Amounts receivable within one year | 40/41 | €900 | €900 | = | 0.0% |
| Trade receivables | 40 | €900 | €900 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €1,747 | €1,267 | -€481 | -27.5% |
| Deferred charges and accrued income | 490/1 | - | €925 | +€925 | |
| Total equity and liabilities | 10/49 | €3,747 | €4,191 | +€444 | +11.9% |
| Equity | 10/15 | -€71,810 | -€75,508 | -€3,698 | -5.2% |
| Contributions | 10/11 | €9,500 | €9,500 | = | 0.0% |
| Reserves | 13 | €6,500 | €6,500 | = | 0.0% |
| Tax-exempt reserves | 132 | €6,500 | €6,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€87,810 | -€91,508 | -€3,698 | -4.2% |
| Amounts payable | 17/49 | €75,557 | €79,699 | +€4,142 | +5.5% |
| Amounts payable within one year | 42/48 | €75,557 | €79,166 | +€3,609 | +4.8% |
| Trade debts | 44 | €2,166 | €3,825 | +€1,659 | +76.6% |
| Suppliers | 440/4 | €2,166 | €3,825 | +€1,659 | +76.6% |
| Other amounts payable | 47/48 | €73,391 | €75,341 | +€1,950 | +2.7% |
| Accrued charges and deferred income | 492/3 | - | €533 | +€533 | |
| Other operating charges | 640/8 | €1,765 | €1,861 | +€96 | +5.4% |
| Gross operating margin | 9900 | €2,053 | -€1,636 | -€3,689 | |
| Operating profit (loss) | 9901 | €288 | -€3,497 | -€3,786 | |
| Financial charges | 65/66B | €49 | €21 | -€28 | -57.0% |
| Recurring financial charges | 65 | €49 | €21 | -€28 | -57.0% |
| Profit (loss) for the period before taxes | 9903 | €239 | -€3,518 | -€3,757 | |
| Income taxes | 67/77 | - | €180 | +€180 | |
| Profit (loss) for the period | 9904 | €239 | -€3,698 | -€3,937 | |
| Profit (loss) for the period to be appropriated | 9905 | €239 | -€3,698 | -€3,937 |
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 29 September 2026 via checked.be.