BMEN-IT: 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.
BMEN-IT
Largest movements
- Cash -€49,635
down €49,635 (-71.7%), from €69,205 to €19,570
mainly Contributions, distributions and other (-€77,468) and Debts after one year (-€27,374)
- Tangible fixed assets -€14,283
down €14,283 (-5.0%), from €287,002 to €272,720
of which Land and buildings: -€11,981
- Reserves -€35,367
down €35,367 (-19.2%), from €184,312 to €148,945
- Debts after one year -€27,374
down €27,374 (-15.9%), from €172,406 to €145,032
- Tax, wage and social debts -€4,100
down €4,100 (-59.6%), from €6,884 to €2,784
- Gross operating margin -€2,403
down €2,403 (-2.8%), from €85,893 to €83,490
- Depreciation +€1,081
up €1,081 (+7.2%), from €14,936 to €16,017
- Financial charges -€899
down €899 (-14.7%), from €6,133 to €5,234
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 | €398,375 | €330,814 | -€67,561 | -17.0% |
| Fixed assets | 21/28 | €287,152 | €272,720 | -€14,433 | -5.0% |
| Tangible fixed assets | 22/27 | €287,002 | €272,720 | -€14,283 | -5.0% |
| Land and buildings | 22 | €275,562 | €263,581 | -€11,981 | -4.3% |
| Plant, machinery and equipment | 23 | €7,852 | €7,201 | -€651 | -8.3% |
| Furniture and vehicles | 24 | €3,588 | €1,938 | -€1,650 | -46.0% |
| Financial fixed assets | 28 | €150 | €0 | -€150 | -100.0% |
| Current assets | 29/58 | €111,222 | €58,094 | -€53,128 | -47.8% |
| Amounts receivable within one year | 40/41 | €33,467 | €32,811 | -€656 | -2.0% |
| Trade receivables | 40 | €31,738 | €31,902 | +€164 | +0.5% |
| Other amounts receivable | 41 | €1,729 | €909 | -€820 | -47.4% |
| Cash at bank and in hand | 54/58 | €69,205 | €19,570 | -€49,635 | -71.7% |
| Deferred charges and accrued income | 490/1 | €8,550 | €5,714 | -€2,837 | -33.2% |
| Total equity and liabilities | 10/49 | €398,375 | €330,814 | -€67,561 | -17.0% |
| Equity | 10/15 | €190,512 | €155,145 | -€35,367 | -18.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €184,312 | €148,945 | -€35,367 | -19.2% |
| Distributable reserves | 133 | €184,312 | €148,945 | -€35,367 | -19.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €207,862 | €175,669 | -€32,193 | -15.5% |
| Amounts payable after more than one year | 17 | €172,406 | €145,032 | -€27,374 | -15.9% |
| Financial debts | 170/4 | €172,406 | €145,032 | -€27,374 | -15.9% |
| Amounts payable within one year | 42/48 | €35,457 | €30,637 | -€4,819 | -13.6% |
| Current portion of amounts payable after more than one year | 42 | €26,854 | €27,374 | +€520 | +1.9% |
| Trade debts | 44 | €1,718 | €479 | -€1,239 | -72.1% |
| Suppliers | 440/4 | €1,718 | €479 | -€1,239 | -72.1% |
| Taxes, remuneration and social security | 45 | €6,884 | €2,784 | -€4,100 | -59.6% |
| Taxes | 450/3 | €6,884 | €2,784 | -€4,100 | -59.6% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,936 | €16,017 | +€1,081 | +7.2% |
| Other operating charges | 640/8 | €3,195 | €3,359 | +€164 | +5.1% |
| Gross operating margin | 9900 | €85,893 | €83,490 | -€2,403 | -2.8% |
| Operating profit (loss) | 9901 | €67,761 | €64,113 | -€3,648 | -5.4% |
| Financial income | 75/76B | €6 | €6 | +€0 | +4.1% |
| Recurring financial income | 75 | €6 | €6 | +€0 | +4.1% |
| Financial charges | 65/66B | €6,133 | €5,234 | -€899 | -14.7% |
| Recurring financial charges | 65 | €6,133 | €5,234 | -€899 | -14.7% |
| Profit (loss) for the period before taxes | 9903 | €61,634 | €58,885 | -€2,749 | -4.5% |
| Income taxes | 67/77 | €17,384 | €16,784 | -€600 | -3.5% |
| Profit (loss) for the period | 9904 | €44,250 | €42,101 | -€2,149 | -4.9% |
| Profit (loss) for the period to be appropriated | 9905 | €44,250 | €42,101 | -€2,149 | -4.9% |
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.