BMCOMOP: 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.
BMCOMOP
Largest movements
- Receivables within one year +€37,564
up €37,564 (+103625.7%), from €36 to €37,601
- Current investments +€30,000
new in 2025: €30,000
- Cash +€15,517
up €15,517 (+14.0%), from €110,957 to €126,474
mainly Net result for the year (+€69,102) and Tax, wage and social debts (+€24,087)
- Tangible fixed assets +€10,190
up €10,190 (+1146.3%), from €889 to €11,079
- Profit (loss) carried forward +€69,102
up €69,102 (+98.2%), from €70,379 to €139,481
- Tax, wage and social debts +€24,087
up €24,087 (+86.2%), from €27,957 to €52,044
of which Taxes: +€20,658
- Trade debts +€3,878
up €3,878 (+444.6%), from €872 to €4,750
- Other debts -€3,622
down €3,622 (-20.6%), from €17,556 to €13,934
- Gross operating margin +€13,767
up €13,767 (+17.3%), from €79,360 to €93,127
- Taxes +€4,902
up €4,902 (+32.7%), from €14,980 to €19,882
- Other operating charges -€4,586
down €4,586 (-88.1%), from €5,205 to €619
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 | €119,764 | €213,210 | +€93,445 | +78.0% |
| Fixed assets | 21/28 | €1,114 | €11,304 | +€10,190 | +914.7% |
| Tangible fixed assets | 22/27 | €889 | €11,079 | +€10,190 | +1146.3% |
| Furniture and vehicles | 24 | €889 | €11,079 | +€10,190 | +1146.3% |
| Financial fixed assets | 28 | €225 | €225 | = | 0.0% |
| Current assets | 29/58 | €118,650 | €201,906 | +€83,256 | +70.2% |
| Amounts receivable within one year | 40/41 | €36 | €37,601 | +€37,564 | +103625.7% |
| Trade receivables | 40 | €36 | €37,601 | +€37,564 | +103625.7% |
| Current investments | 50/53 | - | €30,000 | +€30,000 | |
| Cash at bank and in hand | 54/58 | €110,957 | €126,474 | +€15,517 | +14.0% |
| Deferred charges and accrued income | 490/1 | €7,657 | €7,831 | +€174 | +2.3% |
| Total equity and liabilities | 10/49 | €119,764 | €213,210 | +€93,445 | +78.0% |
| Equity | 10/15 | €73,379 | €142,481 | +€69,102 | +94.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €70,379 | €139,481 | +€69,102 | +98.2% |
| Amounts payable | 17/49 | €46,385 | €70,728 | +€24,343 | +52.5% |
| Amounts payable within one year | 42/48 | €46,385 | €70,728 | +€24,343 | +52.5% |
| Trade debts | 44 | €872 | €4,750 | +€3,878 | +444.6% |
| Suppliers | 440/4 | €872 | €4,750 | +€3,878 | +444.6% |
| Taxes, remuneration and social security | 45 | €27,957 | €52,044 | +€24,087 | +86.2% |
| Taxes | 450/3 | €27,957 | €48,615 | +€20,658 | +73.9% |
| Remuneration and social security | 454/9 | - | €3,429 | +€3,429 | |
| Other amounts payable | 47/48 | €17,556 | €13,934 | -€3,622 | -20.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €509 | €885 | +€376 | +74.0% |
| Other operating charges | 640/8 | €5,205 | €619 | -€4,586 | -88.1% |
| Gross operating margin | 9900 | €79,360 | €93,127 | +€13,767 | +17.3% |
| Operating profit (loss) | 9901 | €73,647 | €91,624 | +€17,977 | +24.4% |
| Financial income | 75/76B | €0 | €360 | +€360 | +899900.0% |
| Recurring financial income | 75 | €0 | €360 | +€360 | +899900.0% |
| Financial charges | 65/66B | €3,467 | €3,000 | -€467 | -13.5% |
| Recurring financial charges | 65 | €3,467 | €3,000 | -€467 | -13.5% |
| Profit (loss) for the period before taxes | 9903 | €70,180 | €88,984 | +€18,804 | +26.8% |
| Income taxes | 67/77 | €14,980 | €19,882 | +€4,902 | +32.7% |
| Profit (loss) for the period | 9904 | €55,200 | €69,102 | +€13,902 | +25.2% |
| Profit (loss) for the period to be appropriated | 9905 | €55,200 | €69,102 | +€13,902 | +25.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.