BMAB CONSULTING: what changed
BMAB CONSULTING
Largest movements
- Cash -€41,637
down €41,637 (-13.9%), from €299,394 to €257,757
mainly Contributions, distributions and other (-€60,618) and Current investments (-€29,940)
- Current investments +€29,940
up €29,940 (+93.6%), from €32,003 to €61,943
- Receivables within one year +€18,839
up €18,839 (+106%), from €17,752 to €36,590
of which Trade receivables: +€19,166
- Tangible fixed assets -€10,451
down €10,451 (-6.2%), from €168,719 to €158,268
of which Land and buildings: -€11,073
- Tax, wage and social debts -€13,912
down €13,912 (-63.2%), from €22,015 to €8,102
- Reserves +€10,171
up €10,171 (+2.1%), from €481,134 to €491,305
of which Distributable reserves: +€10,171
- Provisions +€40,274
up €40,274, from -€40,274 to €0
- Taxes -€8,980
down €8,980 (-24.6%), from €36,460 to €27,481
- Gross operating margin +€7,923
up €7,923 (+7.8%), from €101,817 to €109,740
- Depreciation -€6,628
down €6,628 (-36.2%), from €18,301 to €11,673
- Financial income -€1,976
down €1,976 (-31.6%), from €6,247 to €4,271
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €518,359 | €515,672 | -€2,687 | -0.5% |
| Fixed assets | 21/28 | €168,719 | €158,268 | -€10,451 | -6.2% |
| Tangible fixed assets | 22/27 | €168,719 | €158,268 | -€10,451 | -6.2% |
| Land and buildings | 22 | €167,924 | €156,851 | -€11,073 | -6.6% |
| Furniture and vehicles | 24 | €795 | €1,417 | +€622 | +78.3% |
| Current assets | 29/58 | €349,640 | €357,404 | +€7,764 | +2.2% |
| Amounts receivable within one year | 40/41 | €17,752 | €36,590 | +€18,839 | +106% |
| Trade receivables | 40 | €17,424 | €36,590 | +€19,166 | +110% |
| Other amounts receivable | 41 | €328 | €0 | -€328 | -100% |
| Current investments | 50/53 | €32,003 | €61,943 | +€29,940 | +93.6% |
| Cash at bank and in hand | 54/58 | €299,394 | €257,757 | -€41,637 | -13.9% |
| Deferred charges and accrued income | 490/1 | €492 | €1,114 | +€622 | +127% |
| Total equity and liabilities | 10/49 | €518,359 | €515,672 | -€2,687 | -0.5% |
| Equity | 10/15 | €493,634 | €503,805 | +€10,171 | +2.1% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Reserves | 13 | €481,134 | €491,305 | +€10,171 | +2.1% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €481,134 | €491,305 | +€10,171 | +2.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €0 | - | = | |
| Provisions for liabilities and charges | 160/5 | €0 | - | = | |
| Pensions and similar obligations | 160 | €0 | - | = | |
| Amounts payable | 17/49 | €24,725 | €11,867 | -€12,858 | -52.0% |
| Amounts payable within one year | 42/48 | €23,930 | €10,997 | -€12,933 | -54.0% |
| Trade debts | 44 | €1,559 | €2,726 | +€1,166 | +74.8% |
| Suppliers | 440/4 | €1,559 | €2,726 | +€1,166 | +74.8% |
| Taxes, remuneration and social security | 45 | €22,015 | €8,102 | -€13,912 | -63.2% |
| Taxes | 450/3 | €22,015 | €8,102 | -€13,912 | -63.2% |
| Other amounts payable | 47/48 | €356 | €169 | -€187 | -52.5% |
| Accrued charges and deferred income | 492/3 | €795 | €870 | +€75 | +9.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,301 | €11,673 | -€6,628 | -36.2% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€40,274 | €0 | +€40,274 | |
| Other operating charges | 640/8 | €3,708 | €3,769 | +€61 | +1.6% |
| Gross operating margin | 9900 | €101,817 | €109,740 | +€7,923 | +7.8% |
| Operating profit (loss) | 9901 | €120,083 | €94,298 | -€25,785 | -21.5% |
| Financial income | 75/76B | €6,247 | €4,271 | -€1,976 | -31.6% |
| Recurring financial income | 75 | €6,247 | €4,271 | -€1,976 | -31.6% |
| Financial charges | 65/66B | €208 | €299 | +€91 | +43.7% |
| Recurring financial charges | 65 | €208 | €299 | +€91 | +43.7% |
| Profit (loss) for the period before taxes | 9903 | €126,122 | €98,270 | -€27,852 | -22.1% |
| Income taxes | 67/77 | €36,460 | €27,481 | -€8,980 | -24.6% |
| Profit (loss) for the period | 9904 | €89,662 | €70,789 | -€18,873 | -21.0% |
| Profit (loss) for the period to be appropriated | 9905 | €89,662 | €70,789 | -€18,873 | -21.0% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 August 2024 and 31 August 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.