BM-Technics: 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-Technics
Largest movements
- Tangible fixed assets -€146,741
down €146,741 (-97.8%), from €149,997 to €3,256
of which Land and buildings: -€143,038
- Stocks and contracts +€7,607
up €7,607 (+1485.7%), from €512 to €8,119
of which Contracts in progress: +€7,500
- Receivables within one year -€6,461
down €6,461 (-88.4%), from €7,310 to €849
of which Trade receivables: -€5,893
- Debts after one year -€50,689
down €50,689 (-81.5%), from €62,189 to €11,500
- Profit (loss) carried forward -€44,621
down €44,621 (-478.5%), from -€9,326 to -€53,947
- Current portion of long-term debt -€30,539
down €30,539 (-96.8%), from €31,550 to €1,012
- Accrued charges and deferred income -€14,210
down €14,210 (-92.7%), from €15,322 to €1,112
- Other debts +€8,294
up €8,294 (+439.6%), from €1,887 to €10,181
- Financial charges +€47,702
up €47,702 (+565.4%), from €8,437 to €56,139
of which Non-recurring financial charges: +€52,955
- Depreciation -€39,953
down €39,953 (-91.5%), from €43,656 to €3,703
- Gross operating margin -€22,209
down €22,209 (-53.6%), from €41,397 to €19,188
- Taxes -€635
down €635, from €594 to -€41
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 | €160,124 | €15,621 | -€144,504 | -90.2% |
| Fixed assets | 21/28 | €150,047 | €3,306 | -€146,741 | -97.8% |
| Tangible fixed assets | 22/27 | €149,997 | €3,256 | -€146,741 | -97.8% |
| Land and buildings | 22 | €143,038 | - | -€143,038 | |
| Plant, machinery and equipment | 23 | €5,975 | €2,528 | -€3,447 | -57.7% |
| Furniture and vehicles | 24 | €984 | €729 | -€256 | -26.0% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €10,077 | €12,314 | +€2,237 | +22.2% |
| Stocks and contracts in progress | 3 | €512 | €8,119 | +€7,607 | +1485.7% |
| Stocks | 30/36 | €512 | €619 | +€107 | +20.9% |
| Contracts in progress | 37 | - | €7,500 | +€7,500 | |
| Amounts receivable within one year | 40/41 | €7,310 | €849 | -€6,461 | -88.4% |
| Trade receivables | 40 | €5,893 | - | -€5,893 | |
| Other amounts receivable | 41 | €1,417 | €849 | -€568 | -40.1% |
| Cash at bank and in hand | 54/58 | €19 | €1,481 | +€1,462 | +7681.2% |
| Deferred charges and accrued income | 490/1 | €2,236 | €1,866 | -€371 | -16.6% |
| Total equity and liabilities | 10/49 | €160,124 | €15,621 | -€144,504 | -90.2% |
| Equity | 10/15 | -€3,126 | -€47,747 | -€44,621 | -1427.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,326 | -€53,947 | -€44,621 | -478.5% |
| Amounts payable | 17/49 | €163,250 | €63,368 | -€99,883 | -61.2% |
| Amounts payable after more than one year | 17 | €62,189 | €11,500 | -€50,689 | -81.5% |
| Financial debts | 170/4 | €62,189 | €11,500 | -€50,689 | -81.5% |
| Amounts payable within one year | 42/48 | €85,739 | €50,756 | -€34,983 | -40.8% |
| Current portion of amounts payable after more than one year | 42 | €31,550 | €1,012 | -€30,539 | -96.8% |
| Financial debts | 43 | €32,700 | €25,000 | -€7,700 | -23.5% |
| Credit institutions | 430/8 | €32,700 | €25,000 | -€7,700 | -23.5% |
| Trade debts | 44 | €18,256 | €14,005 | -€4,250 | -23.3% |
| Suppliers | 440/4 | €18,256 | €14,005 | -€4,250 | -23.3% |
| Taxes, remuneration and social security | 45 | €1,347 | €559 | -€788 | -58.5% |
| Taxes | 450/3 | €1,347 | €559 | -€788 | -58.5% |
| Other amounts payable | 47/48 | €1,887 | €10,181 | +€8,294 | +439.6% |
| Accrued charges and deferred income | 492/3 | €15,322 | €1,112 | -€14,210 | -92.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,656 | €3,703 | -€39,953 | -91.5% |
| Other operating charges | 640/8 | €3,839 | €4,011 | +€172 | +4.5% |
| Gross operating margin | 9900 | €41,397 | €19,188 | -€22,209 | -53.6% |
| Operating profit (loss) | 9901 | -€6,097 | €11,474 | +€17,572 | |
| Financial income | 75/76B | €2 | €2 | -€0 | -4.6% |
| Recurring financial income | 75 | €2 | €2 | -€0 | -4.6% |
| Financial charges | 65/66B | €8,437 | €56,139 | +€47,702 | +565.4% |
| Recurring financial charges | 65 | €8,437 | €3,184 | -€5,254 | -62.3% |
| Non-recurring financial charges | 66B | - | €52,955 | +€52,955 | |
| Profit (loss) for the period before taxes | 9903 | -€14,533 | -€44,663 | -€30,130 | -207.3% |
| Income taxes | 67/77 | €594 | -€41 | -€635 | |
| Profit (loss) for the period | 9904 | -€15,126 | -€44,621 | -€29,495 | -195.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,126 | -€44,621 | -€29,495 | -195.0% |
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.