BMCL: 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.
BMCL
Largest movements
- Receivables within one year +€20,637
up €20,637 (+60.9%), from €33,913 to €54,550
of which Other amounts receivable: +€21,339
- Cash +€4,889
up €4,889 (+9.1%), from €53,624 to €58,513
mainly Net result for the year (+€49,056) and Other debts (+€17,668)
- Deferred charges and accrued income -€2,545
down €2,545 (-61.8%), from €4,116 to €1,572
- Reserves +€18,503
up €18,503 (+10.4%), from €177,464 to €195,967
of which Distributable reserves: +€18,503
- Other debts +€17,668
new in 2025: €17,668
- Tax, wage and social debts -€16,821
down €16,821 (-78.1%), from €21,548 to €4,727
- Gross operating margin +€2,675
up €2,675 (+3.7%), from €73,250 to €75,925
- Financial income +€1,012
up €1,012 (+468.6%), from €216 to €1,228
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 | €219,957 | €238,397 | +€18,440 | +8.4% |
| Fixed assets | 21/28 | €128,303 | €123,762 | -€4,541 | -3.5% |
| Tangible fixed assets | 22/27 | €20,503 | €18,217 | -€2,286 | -11.1% |
| Plant, machinery and equipment | 23 | €1,682 | €1,054 | -€628 | -37.3% |
| Furniture and vehicles | 24 | €18,821 | €17,163 | -€1,658 | -8.8% |
| Financial fixed assets | 28 | €107,800 | €105,545 | -€2,255 | -2.1% |
| Current assets | 29/58 | €91,654 | €114,635 | +€22,981 | +25.1% |
| Amounts receivable within one year | 40/41 | €33,913 | €54,550 | +€20,637 | +60.9% |
| Trade receivables | 40 | €18,544 | €17,842 | -€702 | -3.8% |
| Other amounts receivable | 41 | €15,369 | €36,707 | +€21,339 | +138.8% |
| Cash at bank and in hand | 54/58 | €53,624 | €58,513 | +€4,889 | +9.1% |
| Deferred charges and accrued income | 490/1 | €4,116 | €1,572 | -€2,545 | -61.8% |
| Total equity and liabilities | 10/49 | €219,957 | €238,397 | +€18,440 | +8.4% |
| Equity | 10/15 | €196,064 | €214,567 | +€18,503 | +9.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €177,464 | €195,967 | +€18,503 | +10.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €175,604 | €194,107 | +€18,503 | +10.5% |
| Amounts payable | 17/49 | €23,893 | €23,830 | -€63 | -0.3% |
| Amounts payable within one year | 42/48 | €23,893 | €23,830 | -€63 | -0.3% |
| Trade debts | 44 | €2,345 | €1,435 | -€910 | -38.8% |
| Suppliers | 440/4 | €2,345 | €1,435 | -€910 | -38.8% |
| Taxes, remuneration and social security | 45 | €21,548 | €4,727 | -€16,821 | -78.1% |
| Taxes | 450/3 | €21,548 | €4,727 | -€16,821 | -78.1% |
| Other amounts payable | 47/48 | - | €17,668 | +€17,668 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,952 | €4,112 | +€160 | +4.1% |
| Other operating charges | 640/8 | €390 | €217 | -€173 | -44.4% |
| Gross operating margin | 9900 | €73,250 | €75,925 | +€2,675 | +3.7% |
| Operating profit (loss) | 9901 | €68,909 | €71,596 | +€2,687 | +3.9% |
| Financial income | 75/76B | €216 | €1,228 | +€1,012 | +468.6% |
| Recurring financial income | 75 | €216 | €1,228 | +€1,012 | +468.6% |
| Financial charges | 65/66B | €696 | €128 | -€568 | -81.7% |
| Recurring financial charges | 65 | €696 | €128 | -€568 | -81.7% |
| Profit (loss) for the period before taxes | 9903 | €68,428 | €72,696 | +€4,267 | +6.2% |
| Income taxes | 67/77 | €24,107 | €23,640 | -€467 | -1.9% |
| Profit (loss) for the period | 9904 | €44,322 | €49,056 | +€4,735 | +10.7% |
| Profit (loss) for the period to be appropriated | 9905 | €44,322 | €49,056 | +€4,735 | +10.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.