BME & Services: 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 & Services
Largest movements
- Tangible fixed assets +€38,525
up €38,525 (+58.1%), from €66,342 to €104,868
of which Furniture and vehicles: +€29,898
- Stocks and contracts -€33,035
down €33,035 (-35.2%), from €93,855 to €60,820
- Receivables within one year +€22,869
up €22,869 (+7.1%), from €319,975 to €342,844
of which Trade receivables: +€40,120
- Reserves +€48,988
up €48,988 (+20.4%), from €240,595 to €289,583
of which Distributable reserves: +€48,988
- Trade debts -€27,821
down €27,821 (-13.2%), from €210,066 to €182,245
- Gross operating margin +€46,714
up €46,714 (+12.7%), from €367,488 to €414,202
- Staff costs +€45,493
up €45,493 (+17.2%), from €264,433 to €309,925
- Depreciation +€12,622
up €12,622 (+170.1%), from €7,421 to €20,043
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 | €507,151 | €533,111 | +€25,960 | +5.1% |
| Fixed assets | 21/28 | €66,342 | €104,868 | +€38,525 | +58.1% |
| Tangible fixed assets | 22/27 | €66,342 | €104,868 | +€38,525 | +58.1% |
| Plant, machinery and equipment | 23 | €66,342 | €74,969 | +€8,627 | +13.0% |
| Furniture and vehicles | 24 | - | €29,898 | +€29,898 | |
| Current assets | 29/58 | €440,809 | €428,244 | -€12,565 | -2.9% |
| Stocks and contracts in progress | 3 | €93,855 | €60,820 | -€33,035 | -35.2% |
| Stocks | 30/36 | €93,855 | €60,820 | -€33,035 | -35.2% |
| Amounts receivable within one year | 40/41 | €319,975 | €342,844 | +€22,869 | +7.1% |
| Trade receivables | 40 | €302,724 | €342,844 | +€40,120 | +13.3% |
| Other amounts receivable | 41 | €17,251 | €0 | -€17,251 | -100.0% |
| Cash at bank and in hand | 54/58 | €12,487 | €9,493 | -€2,994 | -24.0% |
| Deferred charges and accrued income | 490/1 | €14,492 | €15,087 | +€595 | +4.1% |
| Total equity and liabilities | 10/49 | €507,151 | €533,111 | +€25,960 | +5.1% |
| Equity | 10/15 | €260,595 | €309,583 | +€48,988 | +18.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €240,595 | €289,583 | +€48,988 | +20.4% |
| Tax-exempt reserves | 132 | €431 | €431 | = | 0.0% |
| Distributable reserves | 133 | €240,164 | €289,152 | +€48,988 | +20.4% |
| Amounts payable | 17/49 | €246,556 | €223,528 | -€23,028 | -9.3% |
| Amounts payable within one year | 42/48 | €246,556 | €223,528 | -€23,028 | -9.3% |
| Trade debts | 44 | €210,066 | €182,245 | -€27,821 | -13.2% |
| Suppliers | 440/4 | €210,066 | €182,245 | -€27,821 | -13.2% |
| Taxes, remuneration and social security | 45 | €36,490 | €41,283 | +€4,793 | +13.1% |
| Taxes | 450/3 | €9,950 | €9,223 | -€727 | -7.3% |
| Remuneration and social security | 454/9 | €26,540 | €32,060 | +€5,520 | +20.8% |
| Remuneration, social security and pensions | 62 | €264,433 | €309,925 | +€45,493 | +17.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,421 | €20,043 | +€12,622 | +170.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €101 | +€101 | |
| Other operating charges | 640/8 | €16,303 | €17,198 | +€895 | +5.5% |
| Gross operating margin | 9900 | €367,488 | €414,202 | +€46,714 | +12.7% |
| Operating profit (loss) | 9901 | €79,331 | €66,935 | -€12,396 | -15.6% |
| Financial income | 75/76B | €39 | €46 | +€7 | +17.7% |
| Recurring financial income | 75 | €39 | €46 | +€7 | +17.7% |
| Financial charges | 65/66B | €513 | €157 | -€356 | -69.4% |
| Recurring financial charges | 65 | €513 | €157 | -€356 | -69.4% |
| Profit (loss) for the period before taxes | 9903 | €78,857 | €66,824 | -€12,033 | -15.3% |
| Income taxes | 67/77 | €19,961 | €17,836 | -€2,125 | -10.6% |
| Profit (loss) for the period | 9904 | €58,896 | €48,988 | -€9,908 | -16.8% |
| Profit (loss) for the period to be appropriated | 9905 | €58,896 | €48,988 | -€9,908 | -16.8% |
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 8 October 2026 via checked.be.