BMD consult: 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.
BMD consult
Largest movements
- Receivables within one year -€3,271
no longer reported in 2025 (was €3,271)
of which Trade receivables: -€2,860
- Cash +€3,165
up €3,165 (+35.2%), from €8,981 to €12,145
mainly Trade debts (+€9,137) and Receivables within one year (+€3,271)
- Tangible fixed assets -€639
down €639 (-85.3%), from €749 to €110
- Profit (loss) carried forward -€11,159
down €11,159, from €4,250 to -€6,910
- Trade debts +€9,137
up €9,137 (+213.6%), from €4,277 to €13,414
- Other debts +€701
new in 2025: €701
- Tax, wage and social debts +€577
up €577 (+21.2%), from €2,723 to €3,300
of which Remuneration and social security: +€3,300
- Purchases and services +€44,805
new in 2025: €44,805
- Turnover +€35,350
new in 2025: €35,350
- Gross operating margin -€6,149
down €6,149 (-521.9%), from -€1,178 to -€7,327
- Taxes -€452
no longer reported in 2025 (was €452)
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 | €13,000 | €12,256 | -€745 | -5.7% |
| Fixed assets | 21/28 | €749 | €110 | -€639 | -85.3% |
| Tangible fixed assets | 22/27 | €749 | €110 | -€639 | -85.3% |
| Furniture and vehicles | 24 | €749 | €110 | -€639 | -85.3% |
| Current assets | 29/58 | €12,251 | €12,145 | -€106 | -0.9% |
| Amounts receivable within one year | 40/41 | €3,271 | - | -€3,271 | |
| Trade receivables | 40 | €2,860 | - | -€2,860 | |
| Other amounts receivable | 41 | €411 | - | -€411 | |
| Cash at bank and in hand | 54/58 | €8,981 | €12,145 | +€3,165 | +35.2% |
| Total equity and liabilities | 10/49 | €13,000 | €12,256 | -€745 | -5.7% |
| Equity | 10/15 | €6,000 | -€5,160 | -€11,159 | |
| Contributions | 10/11 | €1,750 | €1,750 | = | 0.0% |
| Contributions outside capital | 11 | €1,750 | €1,750 | = | 0.0% |
| Other | 1109/19 | €1,750 | €1,750 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,250 | -€6,910 | -€11,159 | |
| Amounts payable | 17/49 | €7,001 | €17,415 | +€10,415 | +148.8% |
| Amounts payable within one year | 42/48 | €7,001 | €17,415 | +€10,415 | +148.8% |
| Trade debts | 44 | €4,277 | €13,414 | +€9,137 | +213.6% |
| Suppliers | 440/4 | €4,277 | €13,414 | +€9,137 | +213.6% |
| Taxes, remuneration and social security | 45 | €2,723 | €3,300 | +€577 | +21.2% |
| Taxes | 450/3 | €2,723 | - | -€2,723 | |
| Remuneration and social security | 454/9 | - | €3,300 | +€3,300 | |
| Other amounts payable | 47/48 | - | €701 | +€701 | |
| Turnover | 70 | - | €35,350 | +€35,350 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €44,805 | +€44,805 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €885 | €639 | -€247 | -27.9% |
| Other operating charges | 640/8 | €2,887 | €2,979 | +€92 | +3.2% |
| Gross operating margin | 9900 | -€1,178 | -€7,327 | -€6,149 | -521.9% |
| Operating profit (loss) | 9901 | -€4,951 | -€10,945 | -€5,994 | -121.1% |
| Financial charges | 65/66B | €147 | €215 | +€67 | +45.8% |
| Recurring financial charges | 65 | €147 | €215 | +€67 | +45.8% |
| Profit (loss) for the period before taxes | 9903 | -€5,098 | -€11,159 | -€6,061 | -118.9% |
| Income taxes | 67/77 | €452 | - | -€452 | |
| Profit (loss) for the period | 9904 | -€5,550 | -€11,159 | -€5,609 | -101.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,550 | -€11,159 | -€5,609 | -101.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.