BMECC: 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.
BMECC
Largest movements
- Cash +€43,907
up €43,907 (+38.4%), from €114,242 to €158,150
mainly Other debts (+€95,757) and Net result for the year (+€60,727)
- Current investments +€12,000
up €12,000 (+12.9%), from €92,898 to €104,897
- Other debts +€95,757
up €95,757 (+1031.7%), from €9,282 to €105,039
- Reserves -€43,424
down €43,424 (-21.0%), from €206,750 to €163,326
- Tax, wage and social debts +€5,788
up €5,788 (+43.9%), from €13,192 to €18,980
- Gross operating margin +€12,194
up €12,194 (+15.8%), from €77,253 to €89,448
- Taxes +€3,735
up €3,735 (+18.1%), from €20,651 to €24,386
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 | €236,666 | €293,958 | +€57,292 | +24.2% |
| Fixed assets | 21/28 | €12,813 | €12,700 | -€112 | -0.9% |
| Tangible fixed assets | 22/27 | €12,813 | €12,700 | -€112 | -0.9% |
| Plant, machinery and equipment | 23 | €5,382 | €2,881 | -€2,501 | -46.5% |
| Furniture and vehicles | 24 | €7,431 | €9,819 | +€2,389 | +32.1% |
| Current assets | 29/58 | €223,853 | €281,258 | +€57,405 | +25.6% |
| Amounts receivable within one year | 40/41 | €16,713 | €18,211 | +€1,498 | +9.0% |
| Trade receivables | 40 | €16,713 | €18,211 | +€1,498 | +9.0% |
| Other amounts receivable | 41 | €0 | - | = | |
| Current investments | 50/53 | €92,898 | €104,897 | +€12,000 | +12.9% |
| Cash at bank and in hand | 54/58 | €114,242 | €158,150 | +€43,907 | +38.4% |
| Total equity and liabilities | 10/49 | €236,666 | €293,958 | +€57,292 | +24.2% |
| Equity | 10/15 | €213,090 | €169,666 | -€43,424 | -20.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €206,750 | €163,326 | -€43,424 | -21.0% |
| Distributable reserves | 133 | €206,750 | €163,326 | -€43,424 | -21.0% |
| Profit (loss) carried forward | 14 | €140 | €140 | = | 0.0% |
| Amounts payable | 17/49 | €23,576 | €124,292 | +€100,716 | +427.2% |
| Amounts payable within one year | 42/48 | €23,576 | €124,292 | +€100,716 | +427.2% |
| Trade debts | 44 | €1,103 | €274 | -€829 | -75.2% |
| Suppliers | 440/4 | €1,103 | €274 | -€829 | -75.2% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €13,192 | €18,980 | +€5,788 | +43.9% |
| Taxes | 450/3 | €13,192 | €18,980 | +€5,788 | +43.9% |
| Other amounts payable | 47/48 | €9,282 | €105,039 | +€95,757 | +1031.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,380 | €4,606 | +€226 | +5.2% |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | €77,253 | €89,448 | +€12,194 | +15.8% |
| Operating profit (loss) | 9901 | €72,368 | €84,322 | +€11,954 | +16.5% |
| Financial income | 75/76B | €324 | €924 | +€600 | +184.9% |
| Recurring financial income | 75 | €324 | €924 | +€600 | +184.9% |
| Financial charges | 65/66B | €116 | €133 | +€18 | +15.3% |
| Recurring financial charges | 65 | €116 | €133 | +€18 | +15.3% |
| Profit (loss) for the period before taxes | 9903 | €72,577 | €85,113 | +€12,536 | +17.3% |
| Income taxes | 67/77 | €20,651 | €24,386 | +€3,735 | +18.1% |
| Profit (loss) for the period | 9904 | €51,926 | €60,727 | +€8,801 | +16.9% |
| Profit (loss) for the period to be appropriated | 9905 | €51,926 | €60,727 | +€8,801 | +16.9% |
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 29 September 2026 via checked.be.