BMC ZOUTE: 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 ZOUTE
Largest movements
- Receivables within one year -€82,418
down €82,418 (-39.9%), from €206,717 to €124,299
of which Other amounts receivable: -€71,800
- Cash -€26,465
down €26,465 (-99.2%), from €26,690 to €225
mainly Net result for the year (-€115,214) and Tax, wage and social debts (-€43,146)
- Tangible fixed assets -€5,857
down €5,857 (-25.0%), from €23,428 to €17,571
- Profit (loss) carried forward -€115,214
down €115,214 (-263%), from -€43,841 to -€159,055
- Tax, wage and social debts -€43,146
down €43,146 (-64.9%), from €66,450 to €23,304
- Other debts +€31,292
up €31,292 (+39.3%), from €79,677 to €110,969
- Trade debts +€14,028
up €14,028 (+18.8%), from €74,549 to €88,577
- Gross operating margin -€121,302
down €121,302, from €49,047 to -€72,255
- Financial charges +€13,588
up €13,588 (+1,265%), from €1,074 to €14,662
- Taxes -€2,069
down €2,069 (-9.5%), from €21,829 to €19,760
- Other operating charges -€797
down €797 (-22.9%), from €3,477 to €2,680
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €256,835 | €143,795 | -€113,040 | -44.0% |
| Fixed assets | 21/28 | €23,428 | €19,271 | -€4,157 | -17.7% |
| Tangible fixed assets | 22/27 | €23,428 | €17,571 | -€5,857 | -25.0% |
| Furniture and vehicles | 24 | €23,428 | €17,571 | -€5,857 | -25.0% |
| Financial fixed assets | 28 | - | €1,700 | +€1,700 | |
| Current assets | 29/58 | €233,407 | €124,524 | -€108,883 | -46.6% |
| Amounts receivable within one year | 40/41 | €206,717 | €124,299 | -€82,418 | -39.9% |
| Trade receivables | 40 | €98,840 | €88,222 | -€10,618 | -10.7% |
| Other amounts receivable | 41 | €107,877 | €36,077 | -€71,800 | -66.6% |
| Cash at bank and in hand | 54/58 | €26,690 | €225 | -€26,465 | -99.2% |
| Total equity and liabilities | 10/49 | €256,835 | €143,795 | -€113,040 | -44.0% |
| Equity | 10/15 | €36,159 | -€79,055 | -€115,214 | |
| Contributions | 10/11 | €80,000 | €80,000 | = | 0.0% |
| Capital | 10 | €80,000 | €80,000 | = | 0.0% |
| Issued capital | 100 | €80,000 | €80,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€43,841 | -€159,055 | -€115,214 | -263% |
| Amounts payable | 17/49 | €220,676 | €222,850 | +€2,174 | +1.0% |
| Amounts payable within one year | 42/48 | €220,676 | €222,850 | +€2,174 | +1.0% |
| Trade debts | 44 | €74,549 | €88,577 | +€14,028 | +18.8% |
| Suppliers | 440/4 | €74,549 | €88,577 | +€14,028 | +18.8% |
| Taxes, remuneration and social security | 45 | €66,450 | €23,304 | -€43,146 | -64.9% |
| Taxes | 450/3 | €66,450 | €23,304 | -€43,146 | -64.9% |
| Other amounts payable | 47/48 | €79,677 | €110,969 | +€31,292 | +39.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,857 | €5,857 | = | 0.0% |
| Other operating charges | 640/8 | €3,477 | €2,680 | -€797 | -22.9% |
| Gross operating margin | 9900 | €49,047 | -€72,255 | -€121,302 | |
| Operating profit (loss) | 9901 | €39,713 | -€80,792 | -€120,505 | |
| Financial income | 75/76B | €54 | - | -€54 | |
| Recurring financial income | 75 | €54 | - | -€54 | |
| Financial charges | 65/66B | €1,074 | €14,662 | +€13,588 | +1,265% |
| Recurring financial charges | 65 | €1,074 | €14,662 | +€13,588 | +1,265% |
| Profit (loss) for the period before taxes | 9903 | €38,693 | -€95,454 | -€134,147 | |
| Income taxes | 67/77 | €21,829 | €19,760 | -€2,069 | -9.5% |
| Profit (loss) for the period | 9904 | €16,864 | -€115,214 | -€132,078 | |
| Profit (loss) for the period to be appropriated | 9905 | €16,864 | -€115,214 | -€132,078 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.