BMC CONCEPT: 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 CONCEPT
Largest movements
- Receivables within one year +€7,343
new in 2025: €7,343
- Other debts +€25,469
up €25,469 (+2122.4%), from €1,200 to €26,669
- Profit (loss) carried forward -€20,476
down €20,476 (-1706.3%), from -€1,200 to -€21,676
- Trade debts +€2,374
new in 2025: €2,374
- Gross operating margin -€18,863
new in 2025: -€18,863
- Other operating charges +€961
new in 2025: €961
- Taxes +€394
new in 2025: €394
- Financial charges +€258
new in 2025: €258
From the 2024 result to the 2025 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
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 | - | €7,367 | +€7,367 | |
| Current assets | 29/58 | - | €7,367 | +€7,367 | |
| Amounts receivable within one year | 40/41 | - | €7,343 | +€7,343 | |
| Trade receivables | 40 | - | €7,343 | +€7,343 | |
| Cash at bank and in hand | 54/58 | - | €24 | +€24 | |
| Total equity and liabilities | 10/49 | - | €7,367 | +€7,367 | |
| Equity | 10/15 | -€1,200 | -€21,676 | -€20,476 | -1706.3% |
| Profit (loss) carried forward | 14 | -€1,200 | -€21,676 | -€20,476 | -1706.3% |
| Amounts payable | 17/49 | €1,200 | €29,043 | +€27,843 | +2320.3% |
| Amounts payable within one year | 42/48 | €1,200 | €29,043 | +€27,843 | +2320.3% |
| Trade debts | 44 | - | €2,374 | +€2,374 | |
| Suppliers | 440/4 | - | €2,374 | +€2,374 | |
| Other amounts payable | 47/48 | €1,200 | €26,669 | +€25,469 | +2122.4% |
| Other operating charges | 640/8 | - | €961 | +€961 | |
| Gross operating margin | 9900 | - | -€18,863 | -€18,863 | |
| Operating profit (loss) | 9901 | - | -€19,824 | -€19,824 | |
| Financial charges | 65/66B | - | €258 | +€258 | |
| Recurring financial charges | 65 | - | €258 | +€258 | |
| Profit (loss) for the period before taxes | 9903 | - | -€20,082 | -€20,082 | |
| Income taxes | 67/77 | - | €394 | +€394 | |
| Profit (loss) for the period | 9904 | - | -€20,476 | -€20,476 | |
| Profit (loss) for the period to be appropriated | 9905 | - | -€20,476 | -€20,476 |
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 4 October 2026 via checked.be.