BMC Software Belgium: 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 Software Belgium
Largest movements
- Receivables within one year -€2.9m
down €2.9m (-57.5%), from €5.0m to €2.1m
of which Other amounts receivable: -€2.8m
- Cash -€106,736
down €106,736 (-26.9%), from €396,278 to €289,543
mainly Contributions, distributions and other (-€3.5m) and Tax, wage and social debts (-€215,266)
- Contributions -€2.9m
down €2.9m (-84.8%), from €3.5m to €523,551
of which Contributions outside capital: -€2.9m
- Other debts +€600,560
up €600,560 (+4,232%), from €14,190 to €614,750
- Profit (loss) carried forward -€393,796
down €393,796 (-33.7%), from €1.2m to €773,214
- Tax, wage and social debts -€215,266
down €215,266 (-41.9%), from €513,483 to €298,217
of which Remuneration and social security: -€197,184
- Accrued charges and deferred income -€68,116
down €68,116 (-30.0%), from €227,186 to €159,070
- Turnover -€3.5m
no longer reported in 2026 (was €3.5m)
- Gross operating margin +€2.0m
new in 2026: €2.0m
- Staff costs -€532,229
down €532,229 (-23.9%), from €2.2m to €1.7m
- Services and other goods -€438,086
no longer reported in 2026 (was €438,086)
- Taxes -€113,560
down €113,560 (-54.0%), from €210,374 to €96,814
of which Taxes: -€224,300
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,432,543 | €2,428,083 | -€3.0m | -55.3% |
| Fixed assets | 21/28 | €43,230 | €4,451 | -€38,780 | -89.7% |
| Intangible fixed assets | 21 | €35,888 | - | -€35,888 | |
| Tangible fixed assets | 22/27 | €7,342 | €4,451 | -€2,892 | -39.4% |
| Plant, machinery and equipment | 23 | €4,493 | €2,206 | -€2,287 | -50.9% |
| Leasing and similar rights | 25 | €2,849 | €2,245 | -€605 | -21.2% |
| Current assets | 29/58 | €5,389,313 | €2,423,632 | -€3.0m | -55.0% |
| Amounts receivable within one year | 40/41 | €4,975,752 | €2,114,357 | -€2.9m | -57.5% |
| Trade receivables | 40 | €48,619 | €10,973 | -€37,645 | -77.4% |
| Other amounts receivable | 41 | €4,927,133 | €2,103,383 | -€2.8m | -57.3% |
| Cash at bank and in hand | 54/58 | €396,278 | €289,543 | -€106,736 | -26.9% |
| Deferred charges and accrued income | 490/1 | €17,282 | €19,733 | +€2,450 | +14.2% |
| Total equity and liabilities | 10/49 | €5,432,543 | €2,428,083 | -€3.0m | -55.3% |
| Equity | 10/15 | €4,671,282 | €1,349,120 | -€3.3m | -71.1% |
| Contributions | 10/11 | €3,451,917 | €523,551 | -€2.9m | -84.8% |
| Capital | 10 | €523,551 | €523,551 | = | 0.0% |
| Issued capital | 100 | €523,551 | €523,551 | = | 0.0% |
| Contributions outside capital | 11 | €2,928,366 | - | -€2.9m | |
| Share premium | 1100/10 | €2,928,366 | - | -€2.9m | |
| Reserves | 13 | €52,355 | €52,355 | = | 0.0% |
| Non-distributable reserves | 130/1 | €52,355 | €52,355 | = | 0.0% |
| Legal reserve | 130 | €52,355 | €52,355 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,167,010 | €773,214 | -€393,796 | -33.7% |
| Amounts payable | 17/49 | €761,261 | €1,078,963 | +€317,702 | +41.7% |
| Amounts payable after more than one year | 17 | €980 | €1,225 | +€245 | +25.0% |
| Financial debts | 170/4 | €980 | €1,225 | +€245 | +25.0% |
| Leasing and similar obligations | 172 | €980 | - | -€980 | |
| Amounts payable within one year | 42/48 | €533,095 | €918,668 | +€385,573 | +72.3% |
| Current portion of amounts payable after more than one year | 42 | €4,595 | €2,973 | -€1,621 | -35.3% |
| Trade debts | 44 | €828 | €2,727 | +€1,900 | +230% |
| Suppliers | 440/4 | €828 | €2,727 | +€1,900 | +230% |
| Taxes, remuneration and social security | 45 | €513,483 | €298,217 | -€215,266 | -41.9% |
| Taxes | 450/3 | €29,300 | €11,218 | -€18,082 | -61.7% |
| Remuneration and social security | 454/9 | €484,183 | €286,999 | -€197,184 | -40.7% |
| Other amounts payable | 47/48 | €14,190 | €614,750 | +€600,560 | +4,232% |
| Accrued charges and deferred income | 492/3 | €227,186 | €159,070 | -€68,116 | -30.0% |
| Operating income | 70/76A | €3,499,139 | - | -€3.5m | |
| Turnover | 70 | €3,499,139 | - | -€3.5m | |
| Non-recurring operating income | 76A | - | €75,633 | +€75,633 | |
| Operating charges | 60/66A | €2,706,485 | - | -€2.7m | |
| Services and other goods | 61 | €438,086 | - | -€438,086 | |
| Remuneration, social security and pensions | 62 | €2,227,557 | €1,695,327 | -€532,229 | -23.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,842 | €40,434 | -€408 | -1.0% |
| Gross operating margin | 9900 | - | €2,025,096 | +€2.0m | |
| Operating profit (loss) | 9901 | €792,654 | €289,335 | -€503,319 | -63.5% |
| Financial charges | 65/66B | €781 | €807 | +€26 | +3.4% |
| Recurring financial charges | 65 | €781 | €807 | +€26 | +3.4% |
| Other financial charges | 652/9 | €781 | - | -€781 | |
| Profit (loss) for the period before taxes | 9903 | €791,873 | €288,528 | -€503,346 | -63.6% |
| Income taxes | 67/77 | €210,374 | €96,814 | -€113,560 | -54.0% |
| Taxes | 670/3 | €224,300 | - | -€224,300 | |
| Tax adjustments and reversals of tax provisions | 77 | €13,926 | - | -€13,926 | |
| Profit (loss) for the period | 9904 | €581,500 | €191,714 | -€389,785 | -67.0% |
| Profit (loss) for the period to be appropriated | 9905 | €581,500 | €191,714 | -€389,785 | -67.0% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.