BmB: 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.
BmB
Largest movements
- Tangible fixed assets -€13,478
down €13,478 (-4.8%), from €278,344 to €264,866
of which Land and buildings: -€14,312
- Profit (loss) carried forward -€41,540
down €41,540 (-10.7%), from €387,496 to €345,956
- Other debts +€28,000
new in 2025: €28,000
- Depreciation -€3,514
down €3,514 (-12.1%), from €29,044 to €25,530
- Gross operating margin +€3,156
up €3,156 (+21.5%), from €14,663 to €17,819
- Turnover +€2,472
up €2,472 (+4.9%), from €50,611 to €53,083
- Purchases and services -€684
down €684 (-1.9%), from €35,947 to €35,263
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 | €389,496 | €374,414 | -€15,082 | -3.9% |
| Fixed assets | 21/28 | €278,344 | €264,866 | -€13,478 | -4.8% |
| Tangible fixed assets | 22/27 | €278,344 | €264,866 | -€13,478 | -4.8% |
| Land and buildings | 22 | €274,772 | €260,460 | -€14,312 | -5.2% |
| Plant, machinery and equipment | 23 | €866 | €433 | -€433 | -50.0% |
| Furniture and vehicles | 24 | €2,706 | €3,973 | +€1,267 | +46.8% |
| Current assets | 29/58 | €111,152 | €109,548 | -€1,604 | -1.4% |
| Amounts receivable within one year | 40/41 | €10,707 | €10,117 | -€590 | -5.5% |
| Trade receivables | 40 | €400 | - | -€400 | |
| Other amounts receivable | 41 | €10,307 | €10,117 | -€190 | -1.8% |
| Cash at bank and in hand | 54/58 | €100,358 | €99,431 | -€927 | -0.9% |
| Deferred charges and accrued income | 490/1 | €87 | - | -€87 | |
| Total equity and liabilities | 10/49 | €389,496 | €374,414 | -€15,082 | -3.9% |
| Equity | 10/15 | €387,496 | €345,956 | -€41,540 | -10.7% |
| Profit (loss) carried forward | 14 | €387,496 | €345,956 | -€41,540 | -10.7% |
| Amounts payable | 17/49 | €2,000 | €28,458 | +€26,458 | +1322.9% |
| Amounts payable within one year | 42/48 | €2,000 | €28,458 | +€26,458 | +1322.9% |
| Trade debts | 44 | €2,000 | €458 | -€1,542 | -77.1% |
| Suppliers | 440/4 | €2,000 | €458 | -€1,542 | -77.1% |
| Other amounts payable | 47/48 | - | €28,000 | +€28,000 | |
| Turnover | 70 | €50,611 | €53,083 | +€2,472 | +4.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €35,947 | €35,263 | -€684 | -1.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,044 | €25,530 | -€3,514 | -12.1% |
| Other operating charges | 640/8 | €5,516 | €5,696 | +€180 | +3.3% |
| Gross operating margin | 9900 | €14,663 | €17,819 | +€3,156 | +21.5% |
| Operating profit (loss) | 9901 | -€19,897 | -€13,407 | +€6,490 | +32.6% |
| Financial income | 75/76B | €198 | €124 | -€74 | -37.4% |
| Recurring financial income | 75 | €198 | €124 | -€74 | -37.4% |
| Financial charges | 65/66B | €268 | €249 | -€19 | -7.1% |
| Recurring financial charges | 65 | €268 | €249 | -€19 | -7.1% |
| Profit (loss) for the period before taxes | 9903 | -€19,967 | -€13,532 | +€6,435 | +32.2% |
| Income taxes | 67/77 | €33 | €8 | -€25 | -75.8% |
| Profit (loss) for the period | 9904 | -€20,000 | -€13,540 | +€6,460 | +32.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€20,000 | -€13,540 | +€6,460 | +32.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.