BMD-EVENTS: 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-EVENTS
Largest movements
- Cash -€22,653
down €22,653 (-57.9%), from €39,137 to €16,484
mainly Trade debts (-€19,979) and Net result for the year (-€11,424)
- Tangible fixed assets -€6,130
down €6,130 (-54.2%), from €11,304 to €5,174
- Receivables within one year -€5,235
down €5,235 (-77.3%), from €6,774 to €1,539
of which Other amounts receivable: -€3,723
- Trade debts -€19,979
down €19,979 (-98.3%), from €20,332 to €353
- Reserves -€11,424
down €11,424 (-34.7%), from €32,890 to €21,466
- Tax, wage and social debts -€2,988
down €2,988 (-100%), from €2,988 to €0
- Gross operating margin -€14,532
down €14,532, from €10,393 to -€4,138
- Financial charges -€1,234
down €1,234 (-87.3%), from €1,414 to €180
- Depreciation -€749
down €749 (-10.9%), from €6,879 to €6,130
- Other operating charges -€550
down €550 (-36.0%), from €1,526 to €976
- Taxes -€369
down €369 (-100%), from €369 to €0
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.
Derived cash bridge
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 | €57,410 | €23,197 | -€34,213 | -59.6% |
| Fixed assets | 21/28 | €11,304 | €5,174 | -€6,130 | -54.2% |
| Tangible fixed assets | 22/27 | €11,304 | €5,174 | -€6,130 | -54.2% |
| Plant, machinery and equipment | 23 | €11,304 | €5,174 | -€6,130 | -54.2% |
| Current assets | 29/58 | €46,106 | €18,023 | -€28,083 | -60.9% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Trade receivables | 290 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €6,774 | €1,539 | -€5,235 | -77.3% |
| Trade receivables | 40 | €2,652 | €1,140 | -€1,513 | -57.0% |
| Other amounts receivable | 41 | €4,122 | €399 | -€3,723 | -90.3% |
| Cash at bank and in hand | 54/58 | €39,137 | €16,484 | -€22,653 | -57.9% |
| Deferred charges and accrued income | 490/1 | €195 | €0 | -€195 | -100% |
| Total equity and liabilities | 10/49 | €57,410 | €23,197 | -€34,213 | -59.6% |
| Equity | 10/15 | €34,090 | €22,666 | -€11,424 | -33.5% |
| Contributions | 10/11 | €1,200 | €1,200 | = | 0.0% |
| Reserves | 13 | €32,890 | €21,466 | -€11,424 | -34.7% |
| Distributable reserves | 133 | €32,890 | €21,466 | -€11,424 | -34.7% |
| Amounts payable | 17/49 | €23,320 | €531 | -€22,789 | -97.7% |
| Amounts payable within one year | 42/48 | €23,320 | €531 | -€22,789 | -97.7% |
| Trade debts | 44 | €20,332 | €353 | -€19,979 | -98.3% |
| Suppliers | 440/4 | €20,332 | €353 | -€19,979 | -98.3% |
| Taxes, remuneration and social security | 45 | €2,988 | €0 | -€2,988 | -100% |
| Taxes | 450/3 | €2,988 | €0 | -€2,988 | -100% |
| Other amounts payable | 47/48 | €0 | €178 | +€178 | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,879 | €6,130 | -€749 | -10.9% |
| Other operating charges | 640/8 | €1,526 | €976 | -€550 | -36.0% |
| Gross operating margin | 9900 | €10,393 | -€4,138 | -€14,532 | |
| Operating profit (loss) | 9901 | €1,988 | -€11,244 | -€13,232 | |
| Financial income | 75/76B | €89 | €0 | -€89 | -100% |
| Recurring financial income | 75 | €89 | €0 | -€89 | -100% |
| Financial charges | 65/66B | €1,414 | €180 | -€1,234 | -87.3% |
| Recurring financial charges | 65 | €1,414 | €180 | -€1,234 | -87.3% |
| Profit (loss) for the period before taxes | 9903 | €663 | -€11,424 | -€12,087 | |
| Income taxes | 67/77 | €369 | €0 | -€369 | -100% |
| Profit (loss) for the period | 9904 | €294 | -€11,424 | -€11,718 | |
| Profit (loss) for the period to be appropriated | 9905 | €294 | -€11,424 | -€11,718 |
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 13 October 2026 via checked.be.