BMC: 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.
BMC
Largest movements
- Receivables within one year +€7,701
up €7,701 (+50.0%), from €15,396 to €23,097
- Cash +€3,506
up €3,506 (+68.2%), from €5,141 to €8,647
mainly Net result for the year (+€8,058) and Tax, wage and social debts (+€3,046)
- Tangible fixed assets -€757
down €757 (-32.5%), from €2,334 to €1,576
- Profit (loss) carried forward +€8,058
up €8,058 (+8.8%), from -€91,794 to -€83,736
- Tax, wage and social debts +€3,046
up €3,046 (+101.0%), from €3,016 to €6,062
- Other debts -€1,100
down €1,100 (-14.0%), from €7,851 to €6,751
- Trade debts +€463
up €463 (+26.1%), from €1,775 to €2,238
- Gross operating margin +€15,922
up €15,922, from -€5,011 to €10,911
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 | €25,111 | €35,578 | +€10,467 | +41.7% |
| Fixed assets | 21/28 | €2,458 | €1,700 | -€757 | -30.8% |
| Tangible fixed assets | 22/27 | €2,334 | €1,576 | -€757 | -32.5% |
| Furniture and vehicles | 24 | €2,334 | €1,576 | -€757 | -32.5% |
| Financial fixed assets | 28 | €124 | €124 | = | 0.0% |
| Current assets | 29/58 | €22,653 | €33,878 | +€11,225 | +49.5% |
| Amounts receivable within one year | 40/41 | €15,396 | €23,097 | +€7,701 | +50.0% |
| Trade receivables | 40 | €15,396 | €23,097 | +€7,701 | +50.0% |
| Cash at bank and in hand | 54/58 | €5,141 | €8,647 | +€3,506 | +68.2% |
| Deferred charges and accrued income | 490/1 | €2,116 | €2,134 | +€17 | +0.8% |
| Total equity and liabilities | 10/49 | €25,111 | €35,578 | +€10,467 | +41.7% |
| Equity | 10/15 | €12,469 | €20,527 | +€8,058 | +64.6% |
| Contributions | 10/11 | €102,403 | €102,403 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€91,794 | -€83,736 | +€8,058 | +8.8% |
| Amounts payable | 17/49 | €12,642 | €15,051 | +€2,409 | +19.1% |
| Amounts payable within one year | 42/48 | €12,642 | €15,051 | +€2,409 | +19.1% |
| Trade debts | 44 | €1,775 | €2,238 | +€463 | +26.1% |
| Suppliers | 440/4 | €1,775 | €2,238 | +€463 | +26.1% |
| Taxes, remuneration and social security | 45 | €3,016 | €6,062 | +€3,046 | +101.0% |
| Taxes | 450/3 | €3,016 | €6,062 | +€3,046 | +101.0% |
| Other amounts payable | 47/48 | €7,851 | €6,751 | -€1,100 | -14.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €757 | €757 | = | 0.0% |
| Other operating charges | 640/8 | €1,446 | €1,499 | +€54 | +3.7% |
| Gross operating margin | 9900 | -€5,011 | €10,911 | +€15,922 | |
| Operating profit (loss) | 9901 | -€7,214 | €8,654 | +€15,868 | |
| Financial income | 75/76B | €3 | €16 | +€13 | +366.6% |
| Recurring financial income | 75 | €3 | €16 | +€13 | +366.6% |
| Financial charges | 65/66B | €423 | €431 | +€8 | +1.9% |
| Recurring financial charges | 65 | €423 | €431 | +€8 | +1.9% |
| Profit (loss) for the period before taxes | 9903 | -€7,633 | €8,240 | +€15,873 | |
| Income taxes | 67/77 | €173 | €182 | +€9 | +5.0% |
| Profit (loss) for the period | 9904 | -€7,806 | €8,058 | +€15,864 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,806 | €8,058 | +€15,864 |
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 8 October 2026 via checked.be.