BMC Services: 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 Services
Largest movements
- Cash +€48,316
up €48,316 (+182.3%), from €26,509 to €74,825
mainly Receivables within one year (+€40,980) and Depreciation (+€9,153)
- Receivables within one year -€40,980
down €40,980 (-59.0%), from €69,421 to €28,442
- Tangible fixed assets -€15,806
down €15,806 (-49.5%), from €31,904 to €16,099
of which Furniture and vehicles: -€14,673
- Profit (loss) carried forward -€3,724
down €3,724 (-15.7%), from -€23,692 to -€27,416
- Tax, wage and social debts -€2,616
down €2,616 (-6.6%), from €39,891 to €37,274
of which Remuneration and social security: -€4,251
- Current portion of long-term debt -€2,263
no longer reported in 2025 (was €2,263)
- Gross operating margin -€77,618
down €77,618 (-49.3%), from €157,544 to €79,926
- Financial income +€48,615
up €48,615 (+521057.3%), from €9 to €48,624
of which Non-recurring financial income: +€48,600
- Depreciation -€17,719
down €17,719 (-65.9%), from €26,873 to €9,153
- Staff costs -€6,164
down €6,164 (-4.9%), from €125,517 to €119,353
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 | €127,834 | €119,365 | -€8,469 | -6.6% |
| Fixed assets | 21/28 | €31,904 | €16,099 | -€15,806 | -49.5% |
| Tangible fixed assets | 22/27 | €31,904 | €16,099 | -€15,806 | -49.5% |
| Plant, machinery and equipment | 23 | €4,366 | €4,547 | +€180 | +4.1% |
| Furniture and vehicles | 24 | €18,324 | €3,651 | -€14,673 | -80.1% |
| Other tangible fixed assets | 26 | €9,214 | €7,901 | -€1,313 | -14.2% |
| Current assets | 29/58 | €95,930 | €103,266 | +€7,336 | +7.6% |
| Amounts receivable within one year | 40/41 | €69,421 | €28,442 | -€40,980 | -59.0% |
| Trade receivables | 40 | €69,421 | €28,442 | -€40,980 | -59.0% |
| Cash at bank and in hand | 54/58 | €26,509 | €74,825 | +€48,316 | +182.3% |
| Total equity and liabilities | 10/49 | €127,834 | €119,365 | -€8,469 | -6.6% |
| Equity | 10/15 | -€3,232 | -€6,956 | -€3,724 | -115.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€23,692 | -€27,416 | -€3,724 | -15.7% |
| Amounts payable | 17/49 | €131,066 | €126,322 | -€4,745 | -3.6% |
| Amounts payable within one year | 42/48 | €131,066 | €126,322 | -€4,745 | -3.6% |
| Current portion of amounts payable after more than one year | 42 | €2,263 | - | -€2,263 | |
| Trade debts | 44 | €18,452 | €18,497 | +€46 | +0.2% |
| Suppliers | 440/4 | €18,452 | €18,497 | +€46 | +0.2% |
| Advances received on contracts in progress | 46 | €637 | €637 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €39,891 | €37,274 | -€2,616 | -6.6% |
| Taxes | 450/3 | €20,456 | €22,091 | +€1,635 | +8.0% |
| Remuneration and social security | 454/9 | €19,435 | €15,184 | -€4,251 | -21.9% |
| Other amounts payable | 47/48 | €69,824 | €69,913 | +€89 | +0.1% |
| Non-recurring operating income | 76A | €33 | €3,633 | +€3,600 | +10937.7% |
| Remuneration, social security and pensions | 62 | €125,517 | €119,353 | -€6,164 | -4.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,873 | €9,153 | -€17,719 | -65.9% |
| Other operating charges | 640/8 | €454 | €1,255 | +€801 | +176.7% |
| Non-recurring operating charges | 66A | €191 | €1,586 | +€1,395 | +731.4% |
| Gross operating margin | 9900 | €157,544 | €79,926 | -€77,618 | -49.3% |
| Operating profit (loss) | 9901 | €4,510 | -€51,421 | -€55,932 | |
| Financial income | 75/76B | €9 | €48,624 | +€48,615 | +521057.3% |
| Recurring financial income | 75 | €9 | €24 | +€15 | +157.0% |
| Non-recurring financial income | 76B | - | €48,600 | +€48,600 | |
| Financial charges | 65/66B | €679 | €927 | +€247 | +36.4% |
| Recurring financial charges | 65 | €679 | €927 | +€247 | +36.4% |
| Profit (loss) for the period before taxes | 9903 | €3,840 | -€3,724 | -€7,565 | |
| Profit (loss) for the period | 9904 | €3,840 | -€3,724 | -€7,565 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,840 | -€3,724 | -€7,565 |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.