BMC living: 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 living
Largest movements
- Tangible fixed assets +€409,339
up €409,339 (+38.2%), from €1.1m to €1.5m
of which Assets under construction and advance payments: +€422,104
- Receivables within one year +€42,825
up €42,825 (+31.3%), from €137,006 to €179,831
of which Other amounts receivable: +€42,825
- Cash -€24,430
down €24,430 (-64.8%), from €37,725 to €13,295
mainly Investment in fixed assets (net) (-€422,104) and Receivables within one year (-€42,825)
- Debts after one year +€454,676
up €454,676 (+41.7%), from €1.1m to €1.5m
- Other debts -€35,000
down €35,000 (-100%), from €35,000 to €0
- Gross operating margin +€5,447
up €5,447 (+13.6%), from €40,168 to €45,615
- Taxes +€1,081
up €1,081 (+203%), from €532 to €1,613
- Financial charges +€899
up €899 (+4.7%), from €19,137 to €20,037
- Other operating charges -€857
down €857 (-15.3%), from €5,604 to €4,748
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.
Derived cash bridge
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 | €1,249,555 | €1,677,289 | +€427,733 | +34.2% |
| Fixed assets | 21/28 | €1,074,825 | €1,484,163 | +€409,339 | +38.1% |
| Tangible fixed assets | 22/27 | €1,071,075 | €1,480,413 | +€409,339 | +38.2% |
| Land and buildings | 22 | €1,068,413 | €1,055,648 | -€12,765 | -1.2% |
| Assets under construction and advance payments | 27 | €2,662 | €424,766 | +€422,104 | +15,857% |
| Financial fixed assets | 28 | €3,750 | €3,750 | = | 0.0% |
| Current assets | 29/58 | €174,731 | €193,125 | +€18,394 | +10.5% |
| Amounts receivable within one year | 40/41 | €137,006 | €179,831 | +€42,825 | +31.3% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €137,006 | €179,831 | +€42,825 | +31.3% |
| Cash at bank and in hand | 54/58 | €37,725 | €13,295 | -€24,430 | -64.8% |
| Total equity and liabilities | 10/49 | €1,249,555 | €1,677,289 | +€427,733 | +34.2% |
| Equity | 10/15 | €39,384 | €45,836 | +€6,453 | +16.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €36,884 | €43,336 | +€6,453 | +17.5% |
| Amounts payable | 17/49 | €1,210,172 | €1,631,452 | +€421,281 | +34.8% |
| Amounts payable after more than one year | 17 | €1,089,262 | €1,543,938 | +€454,676 | +41.7% |
| Financial debts | 170/4 | €1,089,262 | €1,543,938 | +€454,676 | +41.7% |
| Amounts payable within one year | 42/48 | €114,977 | €81,727 | -€33,250 | -28.9% |
| Current portion of amounts payable after more than one year | 42 | €77,768 | €80,114 | +€2,346 | +3.0% |
| Trade debts | 44 | €1,676 | €0 | -€1,676 | -100% |
| Suppliers | 440/4 | €1,676 | €0 | -€1,676 | -100% |
| Taxes, remuneration and social security | 45 | €532 | €1,613 | +€1,081 | +203% |
| Taxes | 450/3 | €532 | €1,613 | +€1,081 | +203% |
| Other amounts payable | 47/48 | €35,000 | €0 | -€35,000 | -100% |
| Accrued charges and deferred income | 492/3 | €5,933 | €5,787 | -€146 | -2.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,765 | €12,765 | = | 0.0% |
| Other operating charges | 640/8 | €5,604 | €4,748 | -€857 | -15.3% |
| Gross operating margin | 9900 | €40,168 | €45,615 | +€5,447 | +13.6% |
| Operating profit (loss) | 9901 | €21,799 | €28,102 | +€6,303 | +28.9% |
| Financial charges | 65/66B | €19,137 | €20,037 | +€899 | +4.7% |
| Recurring financial charges | 65 | €19,137 | €20,037 | +€899 | +4.7% |
| Profit (loss) for the period before taxes | 9903 | €2,662 | €8,066 | +€5,404 | +203% |
| Income taxes | 67/77 | €532 | €1,613 | +€1,081 | +203% |
| Profit (loss) for the period | 9904 | €2,129 | €6,453 | +€4,323 | +203% |
| Profit (loss) for the period to be appropriated | 9905 | €2,129 | €6,453 | +€4,323 | +203% |
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 24 October 2026 via checked.be.