BMC Engineering: 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 Engineering
Largest movements
- Receivables within one year +€10,318
up €10,318 (+67.6%), from €15,267 to €25,585
of which Trade receivables: +€5,200
- Cash -€8,342
down €8,342 (-9.3%), from €90,163 to €81,821
mainly Receivables within one year (-€10,318) and Investment in fixed assets (net) (-€1,099)
- Reserves +€2,409
up €2,409 (+2.9%), from €83,573 to €85,982
- Write-downs +€10,500
new in 2025: €10,500
- Gross operating margin +€4,532
up €4,532 (+37.9%), from €11,954 to €16,486
- Taxes -€1,259
down €1,259 (-37.6%), from €3,346 to €2,087
- Depreciation -€774
down €774 (-35.2%), from €2,200 to €1,426
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 | €110,223 | €111,761 | +€1,538 | +1.4% |
| Fixed assets | 21/28 | €3,461 | €3,134 | -€327 | -9.4% |
| Tangible fixed assets | 22/27 | €2,216 | €1,889 | -€327 | -14.7% |
| Plant, machinery and equipment | 23 | €496 | €317 | -€179 | -36.1% |
| Furniture and vehicles | 24 | €1,720 | €1,573 | -€148 | -8.6% |
| Financial fixed assets | 28 | €1,245 | €1,245 | = | 0.0% |
| Current assets | 29/58 | €106,762 | €108,627 | +€1,865 | +1.7% |
| Stocks and contracts in progress | 3 | €400 | €272 | -€128 | -32.0% |
| Stocks | 30/36 | €400 | €272 | -€128 | -32.0% |
| Amounts receivable within one year | 40/41 | €15,267 | €25,585 | +€10,318 | +67.6% |
| Trade receivables | 40 | €13,613 | €18,812 | +€5,200 | +38.2% |
| Other amounts receivable | 41 | €1,654 | €6,772 | +€5,118 | +309.4% |
| Cash at bank and in hand | 54/58 | €90,163 | €81,821 | -€8,342 | -9.3% |
| Deferred charges and accrued income | 490/1 | €932 | €949 | +€17 | +1.8% |
| Total equity and liabilities | 10/49 | €110,223 | €111,761 | +€1,538 | +1.4% |
| Equity | 10/15 | €94,837 | €97,245 | +€2,409 | +2.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €83,573 | €85,982 | +€2,409 | +2.9% |
| Distributable reserves | 133 | €83,573 | €85,982 | +€2,409 | +2.9% |
| Profit (loss) carried forward | 14 | €5,063 | €5,063 | = | 0.0% |
| Amounts payable | 17/49 | €15,387 | €14,516 | -€871 | -5.7% |
| Amounts payable within one year | 42/48 | €15,387 | €14,516 | -€871 | -5.7% |
| Trade debts | 44 | €472 | €616 | +€145 | +30.7% |
| Suppliers | 440/4 | €472 | €616 | +€145 | +30.7% |
| Taxes, remuneration and social security | 45 | €11,041 | €10,021 | -€1,020 | -9.2% |
| Taxes | 450/3 | €11,020 | €9,978 | -€1,042 | -9.5% |
| Remuneration and social security | 454/9 | €22 | €44 | +€22 | +100.0% |
| Other amounts payable | 47/48 | €3,874 | €3,879 | +€5 | +0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,200 | €1,426 | -€774 | -35.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €10,500 | +€10,500 | |
| Other operating charges | 640/8 | €511 | €528 | +€17 | +3.4% |
| Gross operating margin | 9900 | €11,954 | €16,486 | +€4,532 | +37.9% |
| Operating profit (loss) | 9901 | €9,243 | €4,032 | -€5,211 | -56.4% |
| Financial income | 75/76B | €472 | €548 | +€76 | +16.1% |
| Recurring financial income | 75 | €472 | €548 | +€76 | +16.1% |
| Financial charges | 65/66B | €107 | €84 | -€23 | -21.3% |
| Recurring financial charges | 65 | €107 | €84 | -€23 | -21.3% |
| Profit (loss) for the period before taxes | 9903 | €9,608 | €4,496 | -€5,112 | -53.2% |
| Income taxes | 67/77 | €3,346 | €2,087 | -€1,259 | -37.6% |
| Profit (loss) for the period | 9904 | €6,262 | €2,409 | -€3,853 | -61.5% |
| Profit (loss) for the period to be appropriated | 9905 | €6,262 | €2,409 | -€3,853 | -61.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.