BMC RENOV: 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 RENOV
Largest movements
- Receivables within one year +€13,853
up €13,853 (+128%), from €10,793 to €24,646
of which Trade receivables: +€14,643
- Tangible fixed assets -€5,228
down €5,228 (-80.7%), from €6,476 to €1,248
- Cash -€1,503
down €1,503 (-38.9%), from €3,859 to €2,356
mainly Receivables within one year (-€13,853) and Current portion of long-term debt (-€3,432)
- Deferred charges and accrued income +€299
new in 2025: €299
- Profit (loss) carried forward +€6,659
up €6,659, from -€2,062 to €4,597
- Trade debts +€4,286
up €4,286 (+4,611%), from €93 to €4,379
- Current portion of long-term debt -€3,432
down €3,432 (-65.5%), from €5,236 to €1,804
- Tax, wage and social debts +€2,044
up €2,044 (+29.7%), from €6,874 to €8,917
of which Taxes: +€1,844
- Debts after one year -€1,804
no longer reported in 2025 (was €1,804)
- Gross operating margin +€8,796
up €8,796 (+123%), from €7,166 to €15,962
- Taxes +€1,952
up €1,952 (+132%), from €1,483 to €3,435
- Financial charges -€283
down €283 (-35.5%), from €798 to €515
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 | €21,128 | €28,548 | +€7,420 | +35.1% |
| Fixed assets | 21/28 | €6,476 | €1,248 | -€5,228 | -80.7% |
| Tangible fixed assets | 22/27 | €6,476 | €1,248 | -€5,228 | -80.7% |
| Furniture and vehicles | 24 | €6,476 | €1,248 | -€5,228 | -80.7% |
| Current assets | 29/58 | €14,652 | €27,301 | +€12,648 | +86.3% |
| Amounts receivable within one year | 40/41 | €10,793 | €24,646 | +€13,853 | +128% |
| Trade receivables | 40 | €9,431 | €24,074 | +€14,643 | +155% |
| Other amounts receivable | 41 | €1,362 | €572 | -€790 | -58.0% |
| Cash at bank and in hand | 54/58 | €3,859 | €2,356 | -€1,503 | -38.9% |
| Deferred charges and accrued income | 490/1 | - | €299 | +€299 | |
| Total equity and liabilities | 10/49 | €21,128 | €28,548 | +€7,420 | +35.1% |
| Equity | 10/15 | -€62 | €6,597 | +€6,659 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,062 | €4,597 | +€6,659 | |
| Amounts payable | 17/49 | €21,190 | €21,951 | +€761 | +3.6% |
| Amounts payable after more than one year | 17 | €1,804 | - | -€1,804 | |
| Financial debts | 170/4 | €1,804 | - | -€1,804 | |
| Amounts payable within one year | 42/48 | €19,386 | €21,951 | +€2,565 | +13.2% |
| Current portion of amounts payable after more than one year | 42 | €5,236 | €1,804 | -€3,432 | -65.5% |
| Trade debts | 44 | €93 | €4,379 | +€4,286 | +4,611% |
| Suppliers | 440/4 | €93 | €4,379 | +€4,286 | +4,611% |
| Taxes, remuneration and social security | 45 | €6,874 | €8,917 | +€2,044 | +29.7% |
| Taxes | 450/3 | €3,074 | €4,917 | +€1,844 | +60.0% |
| Remuneration and social security | 454/9 | €3,800 | €4,000 | +€200 | +5.3% |
| Other amounts payable | 47/48 | €7,184 | €6,851 | -€333 | -4.6% |
| Non-recurring operating income | 76A | - | €1,845 | +€1,845 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,228 | €5,228 | = | 0.0% |
| Other operating charges | 640/8 | €241 | €125 | -€116 | -48.2% |
| Gross operating margin | 9900 | €7,166 | €15,962 | +€8,796 | +123% |
| Operating profit (loss) | 9901 | €1,697 | €10,609 | +€8,912 | +525% |
| Financial charges | 65/66B | €798 | €515 | -€283 | -35.5% |
| Recurring financial charges | 65 | €798 | €515 | -€283 | -35.5% |
| Profit (loss) for the period before taxes | 9903 | €899 | €10,094 | +€9,195 | +1,022% |
| Income taxes | 67/77 | €1,483 | €3,435 | +€1,952 | +132% |
| Profit (loss) for the period | 9904 | -€584 | €6,659 | +€7,243 | |
| Profit (loss) for the period to be appropriated | 9905 | -€584 | €6,659 | +€7,243 |
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 29 October 2026 via checked.be.