BMCS: 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.
BMCS
Largest movements
- Deferred charges and accrued income +€52,465
new in 2024: €52,465
- Cash -€37,089
down €37,089 (-92.2%), from €40,219 to €3,130
mainly Deferred charges and accrued income (-€52,465) and Tax, wage and social debts (-€24,025)
- Receivables within one year +€12,840
up €12,840 (+30.2%), from €42,536 to €55,376
of which Other amounts receivable: +€20,033
- Profit (loss) carried forward -€37,864
no longer reported in 2024 (was €37,864)
- Trade debts +€37,064
up €37,064 (+478%), from €7,749 to €44,813
- Reserves +€24,892
new in 2024: €24,892
- Tax, wage and social debts -€24,025
down €24,025 (-66.8%), from €35,978 to €11,953
- Debts after one year +€15,000
new in 2024: €15,000
- Gross operating margin -€54,192
down €54,192 (-77.2%), from €70,218 to €16,026
- Taxes -€14,051
down €14,051 (-94.4%), from €14,879 to €828
- Other operating charges -€6,191
down €6,191 (-93.2%), from €6,640 to €449
- Staff costs -€3,370
down €3,370 (-27.2%), from €12,403 to €9,033
- Financial charges +€1,263
up €1,263 (+340%), from €372 to €1,635
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 | €96,231 | €125,292 | +€29,061 | +30.2% |
| Fixed assets | 21/28 | €6,231 | €6,171 | -€60 | -1.0% |
| Tangible fixed assets | 22/27 | €5,441 | €5,381 | -€60 | -1.1% |
| Plant, machinery and equipment | 23 | €499 | €2,084 | +€1,585 | +318% |
| Other tangible fixed assets | 26 | €4,942 | €3,297 | -€1,645 | -33.3% |
| Financial fixed assets | 28 | €790 | €790 | = | 0.0% |
| Current assets | 29/58 | €90,000 | €119,121 | +€29,121 | +32.4% |
| Stocks and contracts in progress | 3 | €7,245 | €8,150 | +€905 | +12.5% |
| Stocks | 30/36 | €7,245 | €8,150 | +€905 | +12.5% |
| Amounts receivable within one year | 40/41 | €42,536 | €55,376 | +€12,840 | +30.2% |
| Trade receivables | 40 | €24,644 | €17,451 | -€7,193 | -29.2% |
| Other amounts receivable | 41 | €17,892 | €37,925 | +€20,033 | +112% |
| Cash at bank and in hand | 54/58 | €40,219 | €3,130 | -€37,089 | -92.2% |
| Deferred charges and accrued income | 490/1 | - | €52,465 | +€52,465 | |
| Total equity and liabilities | 10/49 | €96,231 | €125,292 | +€29,061 | +30.2% |
| Equity | 10/15 | €52,504 | €39,532 | -€12,972 | -24.7% |
| Contributions | 10/11 | €14,640 | €14,640 | = | 0.0% |
| Reserves | 13 | - | €24,892 | +€24,892 | |
| Distributable reserves | 133 | - | €24,892 | +€24,892 | |
| Profit (loss) carried forward | 14 | €37,864 | - | -€37,864 | |
| Amounts payable | 17/49 | €43,727 | €85,760 | +€42,033 | +96.1% |
| Amounts payable after more than one year | 17 | - | €15,000 | +€15,000 | |
| Financial debts | 170/4 | - | €15,000 | +€15,000 | |
| Amounts payable within one year | 42/48 | €43,727 | €70,760 | +€27,033 | +61.8% |
| Current portion of amounts payable after more than one year | 42 | - | €9,774 | +€9,774 | |
| Trade debts | 44 | €7,749 | €44,813 | +€37,064 | +478% |
| Suppliers | 440/4 | €7,749 | €44,813 | +€37,064 | +478% |
| Taxes, remuneration and social security | 45 | €35,978 | €11,953 | -€24,025 | -66.8% |
| Taxes | 450/3 | €35,978 | €11,953 | -€24,025 | -66.8% |
| Other amounts payable | 47/48 | - | €4,220 | +€4,220 | |
| Remuneration, social security and pensions | 62 | €12,403 | €9,033 | -€3,370 | -27.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,117 | €2,530 | +€413 | +19.5% |
| Other operating charges | 640/8 | €6,640 | €449 | -€6,191 | -93.2% |
| Gross operating margin | 9900 | €70,218 | €16,026 | -€54,192 | -77.2% |
| Operating profit (loss) | 9901 | €49,058 | €4,014 | -€45,044 | -91.8% |
| Financial income | 75/76B | €1 | €1 | = | 0.0% |
| Recurring financial income | 75 | €1 | €1 | = | 0.0% |
| Financial charges | 65/66B | €372 | €1,635 | +€1,263 | +340% |
| Recurring financial charges | 65 | €372 | €1,635 | +€1,263 | +340% |
| Profit (loss) for the period before taxes | 9903 | €48,687 | €2,380 | -€46,307 | -95.1% |
| Income taxes | 67/77 | €14,879 | €828 | -€14,051 | -94.4% |
| Profit (loss) for the period | 9904 | €33,808 | €1,552 | -€32,256 | -95.4% |
| Profit (loss) for the period to be appropriated | 9905 | €33,808 | €1,552 | -€32,256 | -95.4% |
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 17 October 2026 via checked.be.