BMC Building: what changed
BMC Building
Largest movements
- Receivables within one year +€11,123
up €11,123 (+18.4%), from €60,529 to €71,652
of which Other amounts receivable: +€18,841
- Cash -€9,019
down €9,019 (-36.8%), from €24,516 to €15,497
mainly Receivables within one year (-€11,123) and Other debts (-€10,000)
- Tangible fixed assets -€1,121
down €1,121 (-49.2%), from €2,281 to €1,159
- Other debts -€10,000
no longer reported in 2025 (was €10,000)
- Tax, wage and social debts +€9,252
up €9,252 (+52.2%), from €17,708 to €26,960
- Trade debts +€6,805
up €6,805 (+451%), from €1,509 to €8,315
- Profit (loss) carried forward -€5,859
down €5,859 (-10.3%), from €56,892 to €51,034
- Gross operating margin -€44,734
down €44,734, from €40,223 to -€4,511
- Taxes -€6,224
no longer reported in 2025 (was €6,224)
- Financial charges -€789
down €789 (-95.1%), from €830 to €40
- Depreciation +€406
up €406 (+56.8%), from €715 to €1,121
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €88,110 | €88,308 | +€199 | +0.2% |
| Fixed assets | 21/28 | €2,281 | €1,159 | -€1,121 | -49.2% |
| Tangible fixed assets | 22/27 | €2,281 | €1,159 | -€1,121 | -49.2% |
| Furniture and vehicles | 24 | €2,281 | €1,159 | -€1,121 | -49.2% |
| Current assets | 29/58 | €85,829 | €87,149 | +€1,320 | +1.5% |
| Amounts receivable within one year | 40/41 | €60,529 | €71,652 | +€11,123 | +18.4% |
| Trade receivables | 40 | €8,243 | €525 | -€7,718 | -93.6% |
| Other amounts receivable | 41 | €52,286 | €71,126 | +€18,841 | +36.0% |
| Cash at bank and in hand | 54/58 | €24,516 | €15,497 | -€9,019 | -36.8% |
| Deferred charges and accrued income | 490/1 | €784 | - | -€784 | |
| Total equity and liabilities | 10/49 | €88,110 | €88,308 | +€199 | +0.2% |
| Equity | 10/15 | €58,892 | €53,034 | -€5,859 | -9.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €56,892 | €51,034 | -€5,859 | -10.3% |
| Amounts payable | 17/49 | €29,217 | €35,275 | +€6,058 | +20.7% |
| Amounts payable within one year | 42/48 | €29,217 | €35,275 | +€6,058 | +20.7% |
| Trade debts | 44 | €1,509 | €8,315 | +€6,805 | +451% |
| Suppliers | 440/4 | €1,509 | €8,315 | +€6,805 | +451% |
| Taxes, remuneration and social security | 45 | €17,708 | €26,960 | +€9,252 | +52.2% |
| Taxes | 450/3 | €17,708 | €26,960 | +€9,252 | +52.2% |
| Other amounts payable | 47/48 | €10,000 | - | -€10,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €715 | €1,121 | +€406 | +56.8% |
| Other operating charges | 640/8 | €494 | €186 | -€309 | -62.4% |
| Gross operating margin | 9900 | €40,223 | -€4,511 | -€44,734 | |
| Operating profit (loss) | 9901 | €39,013 | -€5,819 | -€44,832 | |
| Financial charges | 65/66B | €830 | €40 | -€789 | -95.1% |
| Recurring financial charges | 65 | €830 | €40 | -€789 | -95.1% |
| Profit (loss) for the period before taxes | 9903 | €38,184 | -€5,859 | -€44,043 | |
| Income taxes | 67/77 | €6,224 | - | -€6,224 | |
| Profit (loss) for the period | 9904 | €31,960 | -€5,859 | -€37,819 | |
| Profit (loss) for the period to be appropriated | 9905 | €31,960 | -€5,859 | -€37,819 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.