BM2 CONSULT: 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.
BM2 CONSULT
Largest movements
- Cash +€11,813
up €11,813 (+25.6%), from €46,109 to €57,922
mainly Other debts (+€57,222) and Net result for the year (+€21,339)
- Receivables within one year -€11,385
down €11,385 (-50.9%), from €22,378 to €10,993
of which Trade receivables: -€11,488
- Other debts +€57,222
up €57,222 (+1245.3%), from €4,595 to €61,817
- Profit (loss) carried forward -€50,536
no longer reported in 2025 (was €50,536)
- Tax, wage and social debts -€4,845
down €4,845 (-32.6%), from €14,881 to €10,037
of which Taxes: -€4,845
- Trade debts -€1,418
down €1,418 (-72.8%), from €1,947 to €529
- Gross operating margin +€2,441
up €2,441 (+8.7%), from €27,921 to €30,362
- Taxes +€578
up €578 (+9.1%), from €6,320 to €6,897
- Other operating charges +€400
new in 2025: €400
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 | €73,770 | €73,883 | +€112 | +0.2% |
| Fixed assets | 21/28 | €3,873 | €3,459 | -€414 | -10.7% |
| Tangible fixed assets | 22/27 | €3,873 | €3,459 | -€414 | -10.7% |
| Other tangible fixed assets | 26 | €3,873 | €3,459 | -€414 | -10.7% |
| Current assets | 29/58 | €69,897 | €70,424 | +€527 | +0.8% |
| Amounts receivable within one year | 40/41 | €22,378 | €10,993 | -€11,385 | -50.9% |
| Trade receivables | 40 | €22,378 | €10,890 | -€11,488 | -51.3% |
| Other amounts receivable | 41 | - | €103 | +€103 | |
| Cash at bank and in hand | 54/58 | €46,109 | €57,922 | +€11,813 | +25.6% |
| Deferred charges and accrued income | 490/1 | €1,410 | €1,509 | +€99 | +7.0% |
| Total equity and liabilities | 10/49 | €73,770 | €73,883 | +€112 | +0.2% |
| Equity | 10/15 | €52,036 | €1,500 | -€50,536 | -97.1% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €50,536 | - | -€50,536 | |
| Amounts payable | 17/49 | €21,734 | €72,383 | +€50,649 | +233.0% |
| Amounts payable within one year | 42/48 | €21,423 | €72,383 | +€50,959 | +237.9% |
| Trade debts | 44 | €1,947 | €529 | -€1,418 | -72.8% |
| Suppliers | 440/4 | €1,947 | €529 | -€1,418 | -72.8% |
| Taxes, remuneration and social security | 45 | €14,881 | €10,037 | -€4,845 | -32.6% |
| Taxes | 450/3 | €14,737 | €9,893 | -€4,845 | -32.9% |
| Remuneration and social security | 454/9 | €144 | €144 | = | 0.0% |
| Other amounts payable | 47/48 | €4,595 | €61,817 | +€57,222 | +1245.3% |
| Accrued charges and deferred income | 492/3 | €311 | - | -€311 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €271 | €414 | +€143 | +52.9% |
| Other operating charges | 640/8 | - | €400 | +€400 | |
| Gross operating margin | 9900 | €27,921 | €30,362 | +€2,441 | +8.7% |
| Operating profit (loss) | 9901 | €27,650 | €29,548 | +€1,898 | +6.9% |
| Financial income | 75/76B | €0 | €0 | -€0 | -60.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -60.0% |
| Financial charges | 65/66B | €1,460 | €1,311 | -€149 | -10.2% |
| Recurring financial charges | 65 | €1,460 | €1,311 | -€149 | -10.2% |
| Profit (loss) for the period before taxes | 9903 | €26,190 | €28,237 | +€2,046 | +7.8% |
| Income taxes | 67/77 | €6,320 | €6,897 | +€578 | +9.1% |
| Profit (loss) for the period | 9904 | €19,870 | €21,339 | +€1,469 | +7.4% |
| Profit (loss) for the period to be appropriated | 9905 | €19,870 | €21,339 | +€1,469 | +7.4% |
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 5 October 2026 via checked.be.