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
- Cash +€27,971
up €27,971 (+156.9%), from €17,826 to €45,798
mainly Net result for the year (+€31,390) and Trade debts (+€4,217)
- Tangible fixed assets +€3,080
new in 2025: €3,080
- Deferred charges and accrued income +€1,548
new in 2025: €1,548
- Reserves +€30,000
new in 2025: €30,000
- Trade debts +€4,217
new in 2025: €4,217
- Tax, wage and social debts -€4,212
down €4,212 (-53.5%), from €7,867 to €3,654
- Profit (loss) carried forward +€1,390
up €1,390 (+12.5%), from €11,157 to €12,547
- Other debts +€1,203
up €1,203 (+31.9%), from €3,774 to €4,977
- Gross operating margin +€35,625
up €35,625 (+239.9%), from €14,852 to €50,478
- Taxes +€9,471
up €9,471 (+310.5%), from €3,051 to €12,522
- Staff costs +€4,131
up €4,131 (+641.6%), from €644 to €4,775
- Other operating charges +€1,751
up €1,751 (+34001.0%), from €5 to €1,756
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 | €32,798 | €65,395 | +€32,598 | +99.4% |
| Fixed assets | 21/28 | - | €3,080 | +€3,080 | |
| Tangible fixed assets | 22/27 | - | €3,080 | +€3,080 | |
| Plant, machinery and equipment | 23 | - | €3,080 | +€3,080 | |
| Current assets | 29/58 | €32,798 | €62,315 | +€29,518 | +90.0% |
| Amounts receivable within one year | 40/41 | €14,971 | €14,969 | -€2 | 0.0% |
| Trade receivables | 40 | €14,520 | €14,520 | = | 0.0% |
| Other amounts receivable | 41 | €451 | €449 | -€2 | -0.5% |
| Cash at bank and in hand | 54/58 | €17,826 | €45,798 | +€27,971 | +156.9% |
| Deferred charges and accrued income | 490/1 | - | €1,548 | +€1,548 | |
| Total equity and liabilities | 10/49 | €32,798 | €65,395 | +€32,598 | +99.4% |
| Equity | 10/15 | €21,157 | €52,547 | +€31,390 | +148.4% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | - | €30,000 | +€30,000 | |
| Distributable reserves | 133 | - | €30,000 | +€30,000 | |
| Profit (loss) carried forward | 14 | €11,157 | €12,547 | +€1,390 | +12.5% |
| Amounts payable | 17/49 | €11,640 | €12,848 | +€1,208 | +10.4% |
| Amounts payable within one year | 42/48 | €11,640 | €12,848 | +€1,208 | +10.4% |
| Trade debts | 44 | - | €4,217 | +€4,217 | |
| Suppliers | 440/4 | - | €4,217 | +€4,217 | |
| Taxes, remuneration and social security | 45 | €7,867 | €3,654 | -€4,212 | -53.5% |
| Taxes | 450/3 | €7,867 | €3,654 | -€4,212 | -53.5% |
| Other amounts payable | 47/48 | €3,774 | €4,977 | +€1,203 | +31.9% |
| Remuneration, social security and pensions | 62 | €644 | €4,775 | +€4,131 | +641.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €17 | +€17 | |
| Other operating charges | 640/8 | €5 | €1,756 | +€1,751 | +34001.0% |
| Gross operating margin | 9900 | €14,852 | €50,478 | +€35,625 | +239.9% |
| Operating profit (loss) | 9901 | €14,203 | €43,929 | +€29,726 | +209.3% |
| Financial income | 75/76B | €15 | - | -€15 | |
| Recurring financial income | 75 | €15 | - | -€15 | |
| Financial charges | 65/66B | €10 | €17 | +€7 | +73.5% |
| Recurring financial charges | 65 | €10 | €17 | +€7 | +73.5% |
| Profit (loss) for the period before taxes | 9903 | €14,208 | €43,912 | +€29,704 | +209.1% |
| Income taxes | 67/77 | €3,051 | €12,522 | +€9,471 | +310.5% |
| Profit (loss) for the period | 9904 | €11,157 | €31,390 | +€20,233 | +181.3% |
| Profit (loss) for the period to be appropriated | 9905 | €11,157 | €31,390 | +€20,233 | +181.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.