BME Invest: 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.
BME Invest
Largest movements
- Tangible fixed assets -€35,292
down €35,292 (-27.0%), from €130,907 to €95,616
of which Furniture and vehicles: -€19,347
- Receivables within one year -€20,270
down €20,270 (-9.2%), from €219,844 to €199,574
of which Other amounts receivable: -€15,940
- Debts after one year -€24,417
down €24,417 (-44.0%), from €55,468 to €31,051
- Tax, wage and social debts -€12,084
down €12,084 (-46.2%), from €26,132 to €14,047
of which Taxes: -€7,580
- Reserves -€6,214
down €6,214 (-20.8%), from €29,857 to €23,643
of which Tax-exempt reserves: -€6,214
- Other debts -€6,168
down €6,168 (-18.7%), from €32,919 to €26,750
- Provisions -€4,143
down €4,143 (-25.0%), from €16,571 to €12,429
- Gross operating margin -€2,463
down €2,463 (-7.2%), from €34,258 to €31,795
- Depreciation -€2,035
down €2,035 (-4.4%), from €46,717 to €44,682
- Financial charges -€422
down €422 (-26.1%), from €1,618 to €1,196
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.
Cash bridge derived
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 | €359,579 | €303,561 | -€56,018 | -15.6% |
| Fixed assets | 21/28 | €131,312 | €96,156 | -€35,157 | -26.8% |
| Tangible fixed assets | 22/27 | €130,907 | €95,616 | -€35,292 | -27.0% |
| Plant, machinery and equipment | 23 | €56,664 | €40,720 | -€15,945 | -28.1% |
| Furniture and vehicles | 24 | €74,243 | €54,896 | -€19,347 | -26.1% |
| Financial fixed assets | 28 | €405 | €540 | +€135 | +33.3% |
| Current assets | 29/58 | €228,267 | €207,405 | -€20,862 | -9.1% |
| Amounts receivable within one year | 40/41 | €219,844 | €199,574 | -€20,270 | -9.2% |
| Trade receivables | 40 | €30,822 | €26,493 | -€4,329 | -14.0% |
| Other amounts receivable | 41 | €189,021 | €173,081 | -€15,940 | -8.4% |
| Cash at bank and in hand | 54/58 | €4,000 | €1,736 | -€2,264 | -56.6% |
| Deferred charges and accrued income | 490/1 | €4,424 | €6,096 | +€1,672 | +37.8% |
| Total equity and liabilities | 10/49 | €359,579 | €303,561 | -€56,018 | -15.6% |
| Equity | 10/15 | €197,732 | €189,840 | -€7,892 | -4.0% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €29,857 | €23,643 | -€6,214 | -20.8% |
| Non-distributable reserves | 130/1 | €5,000 | - | -€5,000 | |
| Reserves not available under the articles | 1311 | €5,000 | - | -€5,000 | |
| Tax-exempt reserves | 132 | €24,857 | €18,643 | -€6,214 | -25.0% |
| Distributable reserves | 133 | - | €5,000 | +€5,000 | |
| Profit (loss) carried forward | 14 | €117,875 | €116,197 | -€1,678 | -1.4% |
| Provisions and deferred taxes | 16 | €16,571 | €12,429 | -€4,143 | -25.0% |
| Deferred taxes | 168 | €16,571 | €12,429 | -€4,143 | -25.0% |
| Amounts payable | 17/49 | €145,275 | €101,292 | -€43,983 | -30.3% |
| Amounts payable after more than one year | 17 | €55,468 | €31,051 | -€24,417 | -44.0% |
| Financial debts | 170/4 | €55,468 | €31,051 | -€24,417 | -44.0% |
| Amounts payable within one year | 42/48 | €89,807 | €70,241 | -€19,566 | -21.8% |
| Current portion of amounts payable after more than one year | 42 | €23,969 | €24,417 | +€448 | +1.9% |
| Trade debts | 44 | €6,789 | €5,026 | -€1,762 | -26.0% |
| Suppliers | 440/4 | €6,789 | €5,026 | -€1,762 | -26.0% |
| Taxes, remuneration and social security | 45 | €26,132 | €14,047 | -€12,084 | -46.2% |
| Taxes | 450/3 | €10,433 | €2,853 | -€7,580 | -72.7% |
| Remuneration and social security | 454/9 | €15,699 | €11,194 | -€4,505 | -28.7% |
| Other amounts payable | 47/48 | €32,919 | €26,750 | -€6,168 | -18.7% |
| Non-recurring operating income | 76A | €1,972 | - | -€1,972 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €46,717 | €44,682 | -€2,035 | -4.4% |
| Other operating charges | 640/8 | €3,546 | €3,350 | -€197 | -5.6% |
| Gross operating margin | 9900 | €34,258 | €31,795 | -€2,463 | -7.2% |
| Operating profit (loss) | 9901 | -€16,006 | -€16,236 | -€231 | -1.4% |
| Financial income | 75/76B | €6,023 | €6,311 | +€288 | +4.8% |
| Recurring financial income | 75 | €6,023 | €6,311 | +€288 | +4.8% |
| Financial charges | 65/66B | €1,618 | €1,196 | -€422 | -26.1% |
| Recurring financial charges | 65 | €1,618 | €1,196 | -€422 | -26.1% |
| Profit (loss) for the period before taxes | 9903 | -€11,601 | -€11,122 | +€479 | +4.1% |
| Transfer from deferred taxes | 780 | €4,143 | €4,143 | = | 0.0% |
| Income taxes | 67/77 | €851 | €913 | +€62 | +7.3% |
| Profit (loss) for the period | 9904 | -€8,309 | -€7,892 | +€417 | +5.0% |
| Transfer from tax-exempt reserves | 789 | €6,214 | €6,214 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,095 | -€1,678 | +€417 | +19.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.