BMC Allround: 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 Allround
Largest movements
- Current investments +€38,888
up €38,888 (+256.9%), from €15,138 to €54,025
- Intangible fixed assets -€5,000
down €5,000 (-25.0%), from €20,000 to €15,000
- Tangible fixed assets -€4,625
down €4,625 (-33.3%), from €13,875 to €9,250
of which Furniture and vehicles: -€4,000
- Receivables within one year +€3,735
up €3,735 (+32.1%), from €11,618 to €15,354
of which Trade receivables: +€3,738
- Cash -€2,979
down €2,979 (-44.7%), from €6,660 to €3,681
mainly Current investments (-€38,888) and Debts after one year (-€8,330)
- Profit (loss) carried forward +€35,033
up €35,033 (+148.5%), from €23,589 to €58,622
- Debts after one year -€8,330
down €8,330 (-38.8%), from €21,454 to €13,124
- Other debts +€3,317
up €3,317 (+96.4%), from €3,439 to €6,756
- Current portion of long-term debt -€1,726
down €1,726 (-17.2%), from €10,056 to €8,330
- Tax, wage and social debts +€992
up €992 (+29.0%), from €3,417 to €4,409
- Gross operating margin +€13,904
up €13,904 (+31.8%), from €43,694 to €57,598
- Taxes +€3,114
up €3,114 (+43.6%), from €7,147 to €10,262
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 | €68,232 | €98,252 | +€30,020 | +44.0% |
| Fixed assets | 21/28 | €33,875 | €24,250 | -€9,625 | -28.4% |
| Intangible fixed assets | 21 | €20,000 | €15,000 | -€5,000 | -25.0% |
| Tangible fixed assets | 22/27 | €13,875 | €9,250 | -€4,625 | -33.3% |
| Plant, machinery and equipment | 23 | €1,875 | €1,250 | -€625 | -33.3% |
| Furniture and vehicles | 24 | €12,000 | €8,000 | -€4,000 | -33.3% |
| Current assets | 29/58 | €34,357 | €74,002 | +€39,645 | +115.4% |
| Stocks and contracts in progress | 3 | €750 | €750 | = | 0.0% |
| Stocks | 30/36 | €750 | €750 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €11,618 | €15,354 | +€3,735 | +32.1% |
| Trade receivables | 40 | €11,615 | €15,354 | +€3,738 | +32.2% |
| Other amounts receivable | 41 | €3 | - | -€3 | |
| Current investments | 50/53 | €15,138 | €54,025 | +€38,888 | +256.9% |
| Cash at bank and in hand | 54/58 | €6,660 | €3,681 | -€2,979 | -44.7% |
| Deferred charges and accrued income | 490/1 | €192 | €192 | = | 0.0% |
| Total equity and liabilities | 10/49 | €68,232 | €98,252 | +€30,020 | +44.0% |
| Equity | 10/15 | €28,589 | €63,622 | +€35,033 | +122.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,589 | €58,622 | +€35,033 | +148.5% |
| Amounts payable | 17/49 | €39,643 | €34,630 | -€5,013 | -12.6% |
| Amounts payable after more than one year | 17 | €21,454 | €13,124 | -€8,330 | -38.8% |
| Financial debts | 170/4 | €21,454 | €13,124 | -€8,330 | -38.8% |
| Amounts payable within one year | 42/48 | €17,909 | €20,648 | +€2,739 | +15.3% |
| Current portion of amounts payable after more than one year | 42 | €10,056 | €8,330 | -€1,726 | -17.2% |
| Trade debts | 44 | €997 | €1,153 | +€156 | +15.7% |
| Suppliers | 440/4 | €997 | €1,153 | +€156 | +15.7% |
| Taxes, remuneration and social security | 45 | €3,417 | €4,409 | +€992 | +29.0% |
| Taxes | 450/3 | €3,417 | €4,409 | +€992 | +29.0% |
| Other amounts payable | 47/48 | €3,439 | €6,756 | +€3,317 | +96.4% |
| Accrued charges and deferred income | 492/3 | €281 | €859 | +€577 | +205.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,625 | €9,625 | = | 0.0% |
| Other operating charges | 640/8 | €934 | €785 | -€149 | -16.0% |
| Gross operating margin | 9900 | €43,694 | €57,598 | +€13,904 | +31.8% |
| Operating profit (loss) | 9901 | €33,136 | €47,189 | +€14,053 | +42.4% |
| Financial income | 75/76B | €4 | €105 | +€101 | +2395.0% |
| Recurring financial income | 75 | €4 | €105 | +€101 | +2395.0% |
| Financial charges | 65/66B | €2,404 | €1,999 | -€404 | -16.8% |
| Recurring financial charges | 65 | €2,404 | €1,999 | -€404 | -16.8% |
| Profit (loss) for the period before taxes | 9903 | €30,736 | €45,295 | +€14,559 | +47.4% |
| Income taxes | 67/77 | €7,147 | €10,262 | +€3,114 | +43.6% |
| Profit (loss) for the period | 9904 | €23,589 | €35,033 | +€11,444 | +48.5% |
| Profit (loss) for the period to be appropriated | 9905 | €23,589 | €35,033 | +€11,444 | +48.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.