BMC: 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.
BMC
Largest movements
- Receivables within one year -€57,646
down €57,646 (-63.7%), from €90,429 to €32,783
of which Trade receivables: -€64,843
- Cash +€26,167
up €26,167 (+21.8%), from €120,285 to €146,452
mainly Receivables within one year (+€57,646) and Trade debts (+€3,989)
- Profit (loss) carried forward -€62,393
new in 2024: -€62,393
- Reserves +€30,945
up €30,945 (+7.7%), from €404,348 to €435,293
of which Distributable reserves: +€30,945
- Turnover -€667,356
down €667,356 (-98.8%), from €675,421 to €8,065
- Gross operating margin -€631,980
down €631,980, from €605,134 to -€26,845
- Taxes -€180,880
down €180,880 (-98.9%), from €182,802 to €1,922
- Purchases and services -€35,376
down €35,376 (-50.3%), from €70,287 to €34,911
- Depreciation -€14,153
down €14,153 (-89.2%), from €15,861 to €1,708
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €414,452 | €386,500 | -€27,952 | -6.7% |
| Fixed assets | 21/28 | €2,573 | €6,100 | +€3,526 | +137.0% |
| Tangible fixed assets | 22/27 | €2,573 | €6,100 | +€3,526 | +137.0% |
| Plant, machinery and equipment | 23 | €2,325 | €3,196 | +€871 | +37.5% |
| Furniture and vehicles | 24 | €249 | €2,904 | +€2,655 | +1068.3% |
| Current assets | 29/58 | €411,879 | €380,400 | -€31,479 | -7.6% |
| Amounts receivable within one year | 40/41 | €90,429 | €32,783 | -€57,646 | -63.7% |
| Trade receivables | 40 | €64,843 | - | -€64,843 | |
| Other amounts receivable | 41 | €25,586 | €32,783 | +€7,197 | +28.1% |
| Current investments | 50/53 | €200,000 | €200,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €120,285 | €146,452 | +€26,167 | +21.8% |
| Deferred charges and accrued income | 490/1 | €1,165 | €1,165 | = | 0.0% |
| Total equity and liabilities | 10/49 | €414,452 | €386,500 | -€27,952 | -6.7% |
| Equity | 10/15 | €412,348 | €380,900 | -€31,447 | -7.6% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Reserves | 13 | €404,348 | €435,293 | +€30,945 | +7.7% |
| 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 | €402,488 | €433,433 | +€30,945 | +7.7% |
| Profit (loss) carried forward | 14 | - | -€62,393 | -€62,393 | |
| Amounts payable | 17/49 | €2,105 | €5,600 | +€3,495 | +166.1% |
| Amounts payable within one year | 42/48 | €2,105 | €5,600 | +€3,495 | +166.1% |
| Trade debts | 44 | €1,610 | €5,600 | +€3,989 | +247.8% |
| Suppliers | 440/4 | €1,610 | €5,600 | +€3,989 | +247.8% |
| Taxes, remuneration and social security | 45 | €495 | - | -€495 | |
| Remuneration and social security | 454/9 | €495 | - | -€495 | |
| Turnover | 70 | €675,421 | €8,065 | -€667,356 | -98.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €70,287 | €34,911 | -€35,376 | -50.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,861 | €1,708 | -€14,153 | -89.2% |
| Other operating charges | 640/8 | €1,211 | €1,243 | +€33 | +2.7% |
| Gross operating margin | 9900 | €605,134 | -€26,845 | -€631,980 | |
| Operating profit (loss) | 9901 | €588,062 | -€29,797 | -€617,859 | |
| Financial income | 75/76B | - | €389 | +€389 | |
| Recurring financial income | 75 | - | €389 | +€389 | |
| Financial charges | 65/66B | €173 | €118 | -€55 | -31.9% |
| Recurring financial charges | 65 | €173 | €118 | -€55 | -31.9% |
| Profit (loss) for the period before taxes | 9903 | €587,890 | -€29,526 | -€617,415 | |
| Income taxes | 67/77 | €182,802 | €1,922 | -€180,880 | -98.9% |
| Profit (loss) for the period | 9904 | €405,088 | -€31,447 | -€436,535 | |
| Profit (loss) for the period to be appropriated | 9905 | €405,088 | -€31,447 | -€436,535 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.