BMA IT Consult: 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.
BMA IT Consult
Largest movements
- Receivables within one year +€14,063
up €14,063 (+125%), from €11,221 to €25,284
of which Trade receivables: +€16,525
- Cash -€12,721
down €12,721 (-14.4%), from €88,038 to €75,318
mainly Contributions, distributions and other (-€26,789) and Receivables within one year (-€14,063)
- Tangible fixed assets -€7,463
down €7,463 (-28.8%), from €25,943 to €18,480
- Other debts -€6,429
down €6,429 (-14.8%), from €43,514 to €37,085
- Gross operating margin +€11,365
up €11,365 (+33.4%), from €34,019 to €45,384
- Taxes +€2,462
up €2,462 (+49.9%), from €4,931 to €7,393
- Write-downs -€1,000
no longer reported in 2025 (was €1,000)
- Depreciation +€548
up €548 (+6.7%), from €8,230 to €8,777
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.
Derived cash bridge
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 | €125,918 | €119,504 | -€6,414 | -5.1% |
| Fixed assets | 21/28 | €26,193 | €18,730 | -€7,463 | -28.5% |
| Tangible fixed assets | 22/27 | €25,943 | €18,480 | -€7,463 | -28.8% |
| Furniture and vehicles | 24 | €25,943 | €18,480 | -€7,463 | -28.8% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €99,725 | €100,774 | +€1,049 | +1.1% |
| Amounts receivable within one year | 40/41 | €11,221 | €25,284 | +€14,063 | +125% |
| Trade receivables | 40 | €8,652 | €25,177 | +€16,525 | +191% |
| Other amounts receivable | 41 | €2,569 | €107 | -€2,462 | -95.8% |
| Cash at bank and in hand | 54/58 | €88,038 | €75,318 | -€12,721 | -14.4% |
| Deferred charges and accrued income | 490/1 | €466 | €172 | -€294 | -63.1% |
| Total equity and liabilities | 10/49 | €125,918 | €119,504 | -€6,414 | -5.1% |
| Equity | 10/15 | €72,074 | €72,074 | = | 0.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €69,074 | €69,074 | = | 0.0% |
| Distributable reserves | 133 | €69,074 | €69,074 | = | 0.0% |
| Amounts payable | 17/49 | €53,844 | €47,430 | -€6,414 | -11.9% |
| Amounts payable within one year | 42/48 | €51,908 | €45,836 | -€6,072 | -11.7% |
| Trade debts | 44 | - | €110 | +€110 | |
| Suppliers | 440/4 | - | €110 | +€110 | |
| Taxes, remuneration and social security | 45 | €8,394 | €8,641 | +€247 | +2.9% |
| Taxes | 450/3 | €5,290 | €6,000 | +€710 | +13.4% |
| Remuneration and social security | 454/9 | €3,105 | €2,641 | -€463 | -14.9% |
| Other amounts payable | 47/48 | €43,514 | €37,085 | -€6,429 | -14.8% |
| Accrued charges and deferred income | 492/3 | €1,936 | €1,594 | -€342 | -17.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,230 | €8,777 | +€548 | +6.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,000 | - | -€1,000 | |
| Other operating charges | 640/8 | €617 | €637 | +€20 | +3.3% |
| Gross operating margin | 9900 | €34,019 | €45,384 | +€11,365 | +33.4% |
| Operating profit (loss) | 9901 | €24,172 | €35,970 | +€11,797 | +48.8% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €2,066 | €1,788 | -€278 | -13.5% |
| Recurring financial charges | 65 | €2,066 | €1,788 | -€278 | -13.5% |
| Profit (loss) for the period before taxes | 9903 | €22,107 | €34,182 | +€12,075 | +54.6% |
| Income taxes | 67/77 | €4,931 | €7,393 | +€2,462 | +49.9% |
| Profit (loss) for the period | 9904 | €17,176 | €26,789 | +€9,613 | +56.0% |
| Profit (loss) for the period to be appropriated | 9905 | €17,176 | €26,789 | +€9,613 | +56.0% |
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 17 October 2026 via checked.be.