BMC-IT: 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-IT
Largest movements
- Cash +€16,088
up €16,088 (+178.6%), from €9,007 to €25,096
mainly Net result for the year (+€13,843) and Other debts (+€4,831)
- Stocks and contracts -€3,964
down €3,964 (-24.5%), from €16,161 to €12,197
- Receivables within one year -€3,889
down €3,889 (-94.4%), from €4,122 to €233
of which Trade receivables: -€3,902
- Profit (loss) carried forward +€13,843
up €13,843 (+285.0%), from €4,858 to €18,701
- Trade debts -€12,606
down €12,606 (-97.3%), from €12,953 to €347
- Other debts +€4,831
up €4,831 (+103.8%), from €4,653 to €9,484
- Tax, wage and social debts +€2,167
up €2,167 (+37.2%), from €5,827 to €7,994
of which Taxes: +€3,767
- Gross operating margin +€13,042
up €13,042 (+278.6%), from €4,681 to €17,723
- Taxes +€2,900
up €2,900 (+338.0%), from €858 to €3,758
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 | €29,290 | €37,525 | +€8,235 | +28.1% |
| Current assets | 29/58 | €29,290 | €37,525 | +€8,235 | +28.1% |
| Stocks and contracts in progress | 3 | €16,161 | €12,197 | -€3,964 | -24.5% |
| Stocks | 30/36 | €16,161 | €12,197 | -€3,964 | -24.5% |
| Amounts receivable within one year | 40/41 | €4,122 | €233 | -€3,889 | -94.4% |
| Trade receivables | 40 | €3,902 | - | -€3,902 | |
| Other amounts receivable | 41 | €220 | €233 | +€13 | +5.9% |
| Cash at bank and in hand | 54/58 | €9,007 | €25,096 | +€16,088 | +178.6% |
| Total equity and liabilities | 10/49 | €29,290 | €37,525 | +€8,235 | +28.1% |
| Equity | 10/15 | €5,858 | €19,701 | +€13,843 | +236.3% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,858 | €18,701 | +€13,843 | +285.0% |
| Amounts payable | 17/49 | €23,433 | €17,824 | -€5,608 | -23.9% |
| Amounts payable within one year | 42/48 | €23,433 | €17,824 | -€5,608 | -23.9% |
| Trade debts | 44 | €12,953 | €347 | -€12,606 | -97.3% |
| Suppliers | 440/4 | €12,953 | €347 | -€12,606 | -97.3% |
| Taxes, remuneration and social security | 45 | €5,827 | €7,994 | +€2,167 | +37.2% |
| Taxes | 450/3 | €3,427 | €7,194 | +€3,767 | +109.9% |
| Remuneration and social security | 454/9 | €2,400 | €800 | -€1,600 | -66.7% |
| Other amounts payable | 47/48 | €4,653 | €9,484 | +€4,831 | +103.8% |
| Other operating charges | 640/8 | €126 | - | -€126 | |
| Gross operating margin | 9900 | €4,681 | €17,723 | +€13,042 | +278.6% |
| Operating profit (loss) | 9901 | €4,555 | €17,723 | +€13,168 | +289.1% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €266 | €121 | -€145 | -54.5% |
| Recurring financial charges | 65 | €266 | €121 | -€145 | -54.5% |
| Profit (loss) for the period before taxes | 9903 | €4,289 | €17,601 | +€13,312 | +310.4% |
| Income taxes | 67/77 | €858 | €3,758 | +€2,900 | +338.0% |
| Profit (loss) for the period | 9904 | €3,431 | €13,843 | +€10,412 | +303.4% |
| Profit (loss) for the period to be appropriated | 9905 | €3,431 | €13,843 | +€10,412 | +303.4% |
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 10 October 2026 via checked.be.