BM3 COMMUNICATION: what changed
Two financial 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.
BM3 COMMUNICATION
Largest movements
- Receivables within one year -€6,212
down €6,212 (-21.1%), from €29,436 to €23,224
of which Trade receivables: -€13,188
- Cash -€3,291
down €3,291 (-36.8%), from €8,933 to €5,642
mainly Trade debts (-€24,287) and Other debts (-€434)
- Trade debts -€24,287
down €24,287 (-57.2%), from €42,444 to €18,157
- Profit (loss) carried forward +€9,659
up €9,659 (+33.3%), from -€29,021 to -€19,362
- Tax, wage and social debts +€5,559
up €5,559 (+22.9%), from €24,262 to €29,821
of which Taxes: +€5,528
- Gross operating margin -€10,581
down €10,581 (-39.3%), from €26,952 to €16,371
- Write-downs -€5,850
no longer reported in 2025 (was €5,850)
- Financial charges -€777
down €777 (-58.0%), from €1,339 to €562
- Taxes -€763
down €763 (-14.2%), from €5,377 to €4,614
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 | €44,552 | €35,050 | -€9,503 | -21.3% |
| Current assets | 29/58 | €44,552 | €35,050 | -€9,503 | -21.3% |
| Stocks and contracts in progress | 3 | €6,100 | €6,100 | = | 0.0% |
| Stocks | 30/36 | €6,100 | €6,100 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €29,436 | €23,224 | -€6,212 | -21.1% |
| Trade receivables | 40 | €27,934 | €14,746 | -€13,188 | -47.2% |
| Other amounts receivable | 41 | €1,502 | €8,478 | +€6,976 | +464.5% |
| Cash at bank and in hand | 54/58 | €8,933 | €5,642 | -€3,291 | -36.8% |
| Deferred charges and accrued income | 490/1 | €84 | €84 | = | 0.0% |
| Total equity and liabilities | 10/49 | €44,552 | €35,050 | -€9,503 | -21.3% |
| Equity | 10/15 | -€22,821 | -€13,162 | +€9,659 | +42.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€29,021 | -€19,362 | +€9,659 | +33.3% |
| Amounts payable | 17/49 | €67,374 | €48,212 | -€19,162 | -28.4% |
| Amounts payable within one year | 42/48 | €67,374 | €48,212 | -€19,162 | -28.4% |
| Trade debts | 44 | €42,444 | €18,157 | -€24,287 | -57.2% |
| Suppliers | 440/4 | €42,444 | €18,157 | -€24,287 | -57.2% |
| Taxes, remuneration and social security | 45 | €24,262 | €29,821 | +€5,559 | +22.9% |
| Taxes | 450/3 | €23,840 | €29,368 | +€5,528 | +23.2% |
| Remuneration and social security | 454/9 | €422 | €453 | +€31 | +7.3% |
| Other amounts payable | 47/48 | €668 | €234 | -€434 | -65.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €5,850 | - | -€5,850 | |
| Other operating charges | 640/8 | €1,515 | €1,559 | +€44 | +2.9% |
| Gross operating margin | 9900 | €26,952 | €16,371 | -€10,581 | -39.3% |
| Operating profit (loss) | 9901 | €19,587 | €14,811 | -€4,775 | -24.4% |
| Financial income | 75/76B | €0 | €24 | +€24 | +9257.7% |
| Recurring financial income | 75 | €0 | €24 | +€24 | +9257.7% |
| Financial charges | 65/66B | €1,339 | €562 | -€777 | -58.0% |
| Recurring financial charges | 65 | €1,339 | €562 | -€777 | -58.0% |
| Profit (loss) for the period before taxes | 9903 | €18,248 | €14,273 | -€3,974 | -21.8% |
| Income taxes | 67/77 | €5,377 | €4,614 | -€763 | -14.2% |
| Profit (loss) for the period | 9904 | €12,871 | €9,659 | -€3,211 | -25.0% |
| Profit (loss) for the period to be appropriated | 9905 | €12,871 | €9,659 | -€3,211 | -25.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.