BM SOINS: 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 SOINS
Largest movements
- Cash +€44,223
up €44,223 (+578.9%), from €7,640 to €51,863
mainly Net result for the year (+€110,718) and Tax, wage and social debts (+€37,134)
- Receivables within one year +€19,878
up €19,878 (+12.8%), from €155,500 to €175,378
of which Other amounts receivable: +€13,701
- Intangible fixed assets -€13,595
down €13,595 (-16.7%), from €81,572 to €67,976
- Tangible fixed assets -€7,974
down €7,974 (-16.7%), from €47,841 to €39,868
- Tax, wage and social debts +€37,134
up €37,134 (+89.9%), from €41,308 to €78,442
- Profit (loss) carried forward +€10,718
up €10,718 (+5.4%), from €200,188 to €210,905
- Debts after one year -€7,115
down €7,115 (-19.6%), from €36,312 to €29,198
- Gross operating margin +€66,920
up €66,920 (+60.7%), from €110,186 to €177,106
- Taxes +€24,202
up €24,202 (+120.3%), from €20,114 to €44,316
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 | €292,552 | €335,085 | +€42,533 | +14.5% |
| Fixed assets | 21/28 | €129,413 | €107,844 | -€21,569 | -16.7% |
| Intangible fixed assets | 21 | €81,572 | €67,976 | -€13,595 | -16.7% |
| Tangible fixed assets | 22/27 | €47,841 | €39,868 | -€7,974 | -16.7% |
| Plant, machinery and equipment | 23 | €47,841 | €39,868 | -€7,974 | -16.7% |
| Current assets | 29/58 | €163,140 | €227,241 | +€64,101 | +39.3% |
| Amounts receivable within one year | 40/41 | €155,500 | €175,378 | +€19,878 | +12.8% |
| Trade receivables | 40 | €23,875 | €30,052 | +€6,177 | +25.9% |
| Other amounts receivable | 41 | €131,625 | €145,326 | +€13,701 | +10.4% |
| Cash at bank and in hand | 54/58 | €7,640 | €51,863 | +€44,223 | +578.9% |
| Total equity and liabilities | 10/49 | €292,552 | €335,085 | +€42,533 | +14.5% |
| Equity | 10/15 | €205,188 | €215,905 | +€10,718 | +5.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €200,188 | €210,905 | +€10,718 | +5.4% |
| Amounts payable | 17/49 | €87,365 | €119,180 | +€31,815 | +36.4% |
| Amounts payable after more than one year | 17 | €36,312 | €29,198 | -€7,115 | -19.6% |
| Financial debts | 170/4 | €36,312 | €29,198 | -€7,115 | -19.6% |
| Amounts payable within one year | 42/48 | €50,933 | €89,862 | +€38,930 | +76.4% |
| Current portion of amounts payable after more than one year | 42 | €7,115 | €7,115 | = | 0.0% |
| Trade debts | 44 | €2,510 | €4,306 | +€1,796 | +71.5% |
| Suppliers | 440/4 | €2,510 | €4,306 | +€1,796 | +71.5% |
| Taxes, remuneration and social security | 45 | €41,308 | €78,442 | +€37,134 | +89.9% |
| Taxes | 450/3 | €41,308 | €78,442 | +€37,134 | +89.9% |
| Accrued charges and deferred income | 492/3 | €120 | €120 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,569 | €21,569 | = | 0.0% |
| Other operating charges | 640/8 | €666 | €407 | -€259 | -38.9% |
| Gross operating margin | 9900 | €110,186 | €177,106 | +€66,920 | +60.7% |
| Operating profit (loss) | 9901 | €87,951 | €155,130 | +€67,179 | +76.4% |
| Financial charges | 65/66B | €138 | €96 | -€42 | -30.4% |
| Recurring financial charges | 65 | €138 | €96 | -€42 | -30.4% |
| Profit (loss) for the period before taxes | 9903 | €87,813 | €155,034 | +€67,221 | +76.6% |
| Income taxes | 67/77 | €20,114 | €44,316 | +€24,202 | +120.3% |
| Profit (loss) for the period | 9904 | €67,698 | €110,718 | +€43,019 | +63.5% |
| Profit (loss) for the period to be appropriated | 9905 | €67,698 | €110,718 | +€43,019 | +63.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 May 2024 and 31 May 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.