BMB Expertise: 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.
BMB Expertise
Largest movements
- Receivables within one year -€65,238
down €65,238 (-56.0%), from €116,460 to €51,222
of which Other amounts receivable: -€85,354
- Cash -€21,845
down €21,845 (-98.8%), from €22,100 to €255
mainly Contributions, distributions and other (-€89,045) and Net result for the year (-€13,568)
- Deferred charges and accrued income +€2,421
new in 2025: €2,421
- Reserves -€89,045
down €89,045 (-89.6%), from €99,405 to €10,360
of which Distributable reserves: -€89,045
- Other debts +€15,996
new in 2025: €15,996
- Profit (loss) carried forward -€13,568
down €13,568, from €1,783 to -€11,785
- Tax, wage and social debts +€3,846
up €3,846 (+13.1%), from €29,274 to €33,121
- Trade debts -€2,383
no longer reported in 2025 (was €2,383)
- Other operating charges +€76,726
up €76,726 (+305%), from €25,124 to €101,850
- Gross operating margin +€25,692
up €25,692 (+36.6%), from €70,230 to €95,922
- Taxes -€7,752
down €7,752 (-70.2%), from €11,042 to €3,290
- Financial charges +€2,160
up €2,160 (+98.6%), from €2,191 to €4,350
- Depreciation -€1,003
no longer reported in 2025 (was €1,003)
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 | €139,052 | €53,898 | -€85,154 | -61.2% |
| Fixed assets | 21/28 | €492 | - | -€492 | |
| Tangible fixed assets | 22/27 | €492 | - | -€492 | |
| Furniture and vehicles | 24 | €492 | - | -€492 | |
| Current assets | 29/58 | €138,560 | €53,898 | -€84,661 | -61.1% |
| Amounts receivable within one year | 40/41 | €116,460 | €51,222 | -€65,238 | -56.0% |
| Trade receivables | 40 | €24,380 | €44,496 | +€20,116 | +82.5% |
| Other amounts receivable | 41 | €92,080 | €6,726 | -€85,354 | -92.7% |
| Cash at bank and in hand | 54/58 | €22,100 | €255 | -€21,845 | -98.8% |
| Deferred charges and accrued income | 490/1 | - | €2,421 | +€2,421 | |
| Total equity and liabilities | 10/49 | €139,052 | €53,898 | -€85,154 | -61.2% |
| Equity | 10/15 | €107,394 | €4,781 | -€102,613 | -95.5% |
| Contributions | 10/11 | €6,207 | €6,207 | = | 0.0% |
| Reserves | 13 | €99,405 | €10,360 | -€89,045 | -89.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €97,545 | €8,500 | -€89,045 | -91.3% |
| Profit (loss) carried forward | 14 | €1,783 | -€11,785 | -€13,568 | |
| Amounts payable | 17/49 | €31,658 | €49,117 | +€17,459 | +55.1% |
| Amounts payable within one year | 42/48 | €31,658 | €49,117 | +€17,459 | +55.1% |
| Trade debts | 44 | €2,383 | - | -€2,383 | |
| Suppliers | 440/4 | €2,383 | - | -€2,383 | |
| Taxes, remuneration and social security | 45 | €29,274 | €33,121 | +€3,846 | +13.1% |
| Taxes | 450/3 | €29,274 | €33,121 | +€3,846 | +13.1% |
| Other amounts payable | 47/48 | - | €15,996 | +€15,996 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,003 | - | -€1,003 | |
| Other operating charges | 640/8 | €25,124 | €101,850 | +€76,726 | +305% |
| Non-recurring operating charges | 66A | €42,513 | - | -€42,513 | |
| Gross operating margin | 9900 | €70,230 | €95,922 | +€25,692 | +36.6% |
| Operating profit (loss) | 9901 | €1,591 | -€5,928 | -€7,518 | |
| Financial income | 75/76B | €838 | €0 | -€838 | -100.0% |
| Recurring financial income | 75 | €838 | €0 | -€838 | -100.0% |
| Financial charges | 65/66B | €2,191 | €4,350 | +€2,160 | +98.6% |
| Recurring financial charges | 65 | €2,191 | €4,350 | +€2,160 | +98.6% |
| Profit (loss) for the period before taxes | 9903 | €238 | -€10,278 | -€10,516 | |
| Income taxes | 67/77 | €11,042 | €3,290 | -€7,752 | -70.2% |
| Profit (loss) for the period | 9904 | -€10,804 | -€13,568 | -€2,763 | -25.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,804 | -€13,568 | -€2,763 | -25.6% |
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 14 October 2026 via checked.be.