BMB FINANCES: 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 FINANCES
Largest movements
- Cash -€197,199
down €197,199 (-95.1%), from €207,434 to €10,235
mainly Tax, wage and social debts (-€160,757) and Contributions, distributions and other (-€36,000)
- Current investments -€30,000
down €30,000 (-20.0%), from €150,000 to €120,000
- Tangible fixed assets -€27,164
down €27,164 (-7.3%), from €374,428 to €347,264
of which Land and buildings: -€18,052
- Receivables within one year +€8,834
up €8,834 (+26.6%), from €33,266 to €42,100
- Tax, wage and social debts -€160,757
no longer reported in 2025 (was €160,757)
- Reserves -€46,371
down €46,371 (-9.8%), from €472,000 to €425,629
- Debts after one year -€30,029
down €30,029 (-41.0%), from €73,167 to €43,138
- Current portion of long-term debt -€8,253
down €8,253 (-21.6%), from €38,283 to €30,030
- Financial income -€24,752
down €24,752 (-83.4%), from €29,692 to €4,940
- Gross operating margin +€14,704
up €14,704 (+300%), from €4,896 to €19,600
- Other operating charges +€1,345
up €1,345 (+27.7%), from €4,863 to €6,208
- Depreciation -€1,163
down €1,163 (-4.1%), from €28,327 to €27,164
- Taxes -€1,125
no longer reported in 2025 (was €1,125)
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 | €765,128 | €520,227 | -€244,901 | -32.0% |
| Fixed assets | 21/28 | €374,428 | €347,264 | -€27,164 | -7.3% |
| Tangible fixed assets | 22/27 | €374,428 | €347,264 | -€27,164 | -7.3% |
| Land and buildings | 22 | €365,149 | €347,097 | -€18,052 | -4.9% |
| Furniture and vehicles | 24 | €9,279 | €167 | -€9,112 | -98.2% |
| Current assets | 29/58 | €390,700 | €172,963 | -€217,737 | -55.7% |
| Amounts receivable within one year | 40/41 | €33,266 | €42,100 | +€8,834 | +26.6% |
| Other amounts receivable | 41 | €33,266 | €42,100 | +€8,834 | +26.6% |
| Current investments | 50/53 | €150,000 | €120,000 | -€30,000 | -20.0% |
| Cash at bank and in hand | 54/58 | €207,434 | €10,235 | -€197,199 | -95.1% |
| Deferred charges and accrued income | 490/1 | - | €628 | +€628 | |
| Total equity and liabilities | 10/49 | €765,128 | €520,227 | -€244,901 | -32.0% |
| Equity | 10/15 | €492,921 | €446,089 | -€46,832 | -9.5% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €472,000 | €425,629 | -€46,371 | -9.8% |
| Distributable reserves | 133 | €472,000 | €425,629 | -€46,371 | -9.8% |
| Profit (loss) carried forward | 14 | €461 | - | -€461 | |
| Amounts payable | 17/49 | €272,207 | €74,138 | -€198,069 | -72.8% |
| Amounts payable after more than one year | 17 | €73,167 | €43,138 | -€30,029 | -41.0% |
| Financial debts | 170/4 | €73,167 | €43,138 | -€30,029 | -41.0% |
| Amounts payable within one year | 42/48 | €199,040 | €30,030 | -€169,010 | -84.9% |
| Current portion of amounts payable after more than one year | 42 | €38,283 | €30,030 | -€8,253 | -21.6% |
| Taxes, remuneration and social security | 45 | €160,757 | - | -€160,757 | |
| Taxes | 450/3 | €160,757 | - | -€160,757 | |
| Accrued charges and deferred income | 492/3 | - | €970 | +€970 | |
| Remuneration, social security and pensions | 62 | €103 | - | -€103 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,327 | €27,164 | -€1,163 | -4.1% |
| Other operating charges | 640/8 | €4,863 | €6,208 | +€1,345 | +27.7% |
| Gross operating margin | 9900 | €4,896 | €19,600 | +€14,704 | +300% |
| Operating profit (loss) | 9901 | -€28,397 | -€13,772 | +€14,625 | +51.5% |
| Financial income | 75/76B | €29,692 | €4,940 | -€24,752 | -83.4% |
| Recurring financial income | 75 | €29,692 | €4,940 | -€24,752 | -83.4% |
| Financial charges | 65/66B | €1,902 | €2,000 | +€98 | +5.2% |
| Recurring financial charges | 65 | €1,902 | €2,000 | +€98 | +5.2% |
| Profit (loss) for the period before taxes | 9903 | -€607 | -€10,832 | -€10,225 | -1,685% |
| Income taxes | 67/77 | €1,125 | - | -€1,125 | |
| Profit (loss) for the period | 9904 | -€1,732 | -€10,832 | -€9,100 | -525% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,732 | -€10,832 | -€9,100 | -525% |
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 25 October 2026 via checked.be.