BM. SOLUTIONS: 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. SOLUTIONS
Largest movements
- Receivables within one year -€19,295
down €19,295 (-6.6%), from €290,172 to €270,877
of which Trade receivables: -€17,800
- Tangible fixed assets +€8,859
up €8,859 (+456.5%), from €1,941 to €10,800
of which Furniture and vehicles: +€9,526
- Cash -€4,962
down €4,962 (-84.6%), from €5,868 to €906
mainly Trade debts (-€39,720) and Investment in fixed assets (net) (-€13,500)
- Deferred charges and accrued income -€3,792
no longer reported in 2025 (was €3,792)
- Trade debts -€39,720
down €39,720 (-24.7%), from €161,033 to €121,313
- Profit (loss) carried forward +€21,020
up €21,020 (+26.1%), from €80,384 to €101,404
- Staff costs -€4,488
down €4,488 (-6.4%), from €69,892 to €65,404
- Gross operating margin +€2,783
up €2,783 (+2.8%), from €99,853 to €102,636
- Taxes +€2,134
up €2,134 (+27.7%), from €7,704 to €9,838
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 | €301,782 | €282,593 | -€19,190 | -6.4% |
| Fixed assets | 21/28 | €1,951 | €10,810 | +€8,859 | +454.2% |
| Tangible fixed assets | 22/27 | €1,941 | €10,800 | +€8,859 | +456.5% |
| Plant, machinery and equipment | 23 | €667 | - | -€667 | |
| Furniture and vehicles | 24 | €1,274 | €10,800 | +€9,526 | +747.8% |
| Financial fixed assets | 28 | €10 | €10 | = | 0.0% |
| Current assets | 29/58 | €299,832 | €271,783 | -€28,049 | -9.4% |
| Amounts receivable within one year | 40/41 | €290,172 | €270,877 | -€19,295 | -6.6% |
| Trade receivables | 40 | €277,328 | €259,528 | -€17,800 | -6.4% |
| Other amounts receivable | 41 | €12,844 | €11,348 | -€1,495 | -11.6% |
| Cash at bank and in hand | 54/58 | €5,868 | €906 | -€4,962 | -84.6% |
| Deferred charges and accrued income | 490/1 | €3,792 | - | -€3,792 | |
| Total equity and liabilities | 10/49 | €301,782 | €282,593 | -€19,190 | -6.4% |
| Equity | 10/15 | €100,844 | €121,864 | +€21,020 | +20.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €80,384 | €101,404 | +€21,020 | +26.1% |
| Amounts payable | 17/49 | €200,939 | €160,729 | -€40,210 | -20.0% |
| Amounts payable within one year | 42/48 | €200,939 | €160,729 | -€40,210 | -20.0% |
| Trade debts | 44 | €161,033 | €121,313 | -€39,720 | -24.7% |
| Suppliers | 440/4 | €161,033 | €121,313 | -€39,720 | -24.7% |
| Taxes, remuneration and social security | 45 | €28,046 | €27,806 | -€241 | -0.9% |
| Taxes | 450/3 | €14,390 | €17,714 | +€3,323 | +23.1% |
| Remuneration and social security | 454/9 | €13,656 | €10,092 | -€3,564 | -26.1% |
| Other amounts payable | 47/48 | €11,859 | €11,610 | -€249 | -2.1% |
| Remuneration, social security and pensions | 62 | €69,892 | €65,404 | -€4,488 | -6.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,215 | €4,641 | +€426 | +10.1% |
| Other operating charges | 640/8 | €2,185 | €1,848 | -€337 | -15.4% |
| Gross operating margin | 9900 | €99,853 | €102,636 | +€2,783 | +2.8% |
| Operating profit (loss) | 9901 | €23,562 | €30,744 | +€7,182 | +30.5% |
| Financial income | 75/76B | €1,179 | €387 | -€793 | -67.2% |
| Recurring financial income | 75 | €1,179 | €387 | -€793 | -67.2% |
| Financial charges | 65/66B | €238 | €272 | +€34 | +14.2% |
| Recurring financial charges | 65 | €238 | €272 | +€34 | +14.2% |
| Profit (loss) for the period before taxes | 9903 | €24,503 | €30,859 | +€6,355 | +25.9% |
| Income taxes | 67/77 | €7,704 | €9,838 | +€2,134 | +27.7% |
| Profit (loss) for the period | 9904 | €16,799 | €21,020 | +€4,221 | +25.1% |
| Profit (loss) for the period to be appropriated | 9905 | €16,799 | €21,020 | +€4,221 | +25.1% |
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.