bmfy: 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.
bmfy
Largest movements
- Cash +€44,430
up €44,430 (+87.8%), from €50,581 to €95,012
mainly Net result for the year (+€51,900) and Depreciation (+€12,754)
- Tangible fixed assets -€11,520
down €11,520 (-21.2%), from €54,239 to €42,719
- Receivables within one year +€6,707
up €6,707 (+83.0%), from €8,078 to €14,785
- Reserves +€51,900
up €51,900 (+76.5%), from €67,827 to €119,726
- Other debts -€14,612
down €14,612 (-88.2%), from €16,567 to €1,956
- Tax, wage and social debts +€2,624
up €2,624 (+11.5%), from €22,723 to €25,347
of which Taxes: +€2,624
- Gross operating margin +€10,433
up €10,433 (+14.7%), from €70,952 to €81,385
- Depreciation +€6,683
up €6,683 (+110.1%), from €6,071 to €12,754
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 | €112,898 | €152,515 | +€39,617 | +35.1% |
| Fixed assets | 21/28 | €54,239 | €42,719 | -€11,520 | -21.2% |
| Tangible fixed assets | 22/27 | €54,239 | €42,719 | -€11,520 | -21.2% |
| Furniture and vehicles | 24 | €54,239 | €42,719 | -€11,520 | -21.2% |
| Current assets | 29/58 | €58,659 | €109,796 | +€51,137 | +87.2% |
| Amounts receivable within one year | 40/41 | €8,078 | €14,785 | +€6,707 | +83.0% |
| Trade receivables | 40 | €8,078 | €14,785 | +€6,707 | +83.0% |
| Cash at bank and in hand | 54/58 | €50,581 | €95,012 | +€44,430 | +87.8% |
| Total equity and liabilities | 10/49 | €112,898 | €152,515 | +€39,617 | +35.1% |
| Equity | 10/15 | €72,827 | €124,726 | +€51,900 | +71.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €67,827 | €119,726 | +€51,900 | +76.5% |
| Distributable reserves | 133 | €67,827 | €119,726 | +€51,900 | +76.5% |
| Amounts payable | 17/49 | €40,071 | €27,789 | -€12,283 | -30.7% |
| Amounts payable within one year | 42/48 | €40,071 | €27,789 | -€12,283 | -30.7% |
| Trade debts | 44 | €781 | €486 | -€295 | -37.7% |
| Suppliers | 440/4 | €781 | €486 | -€295 | -37.7% |
| Taxes, remuneration and social security | 45 | €22,723 | €25,347 | +€2,624 | +11.5% |
| Taxes | 450/3 | €20,723 | €23,347 | +€2,624 | +12.7% |
| Remuneration and social security | 454/9 | €2,000 | €2,000 | = | 0.0% |
| Other amounts payable | 47/48 | €16,567 | €1,956 | -€14,612 | -88.2% |
| Remuneration, social security and pensions | 62 | €2,092 | €2,016 | -€76 | -3.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,071 | €12,754 | +€6,683 | +110.1% |
| Gross operating margin | 9900 | €70,952 | €81,385 | +€10,433 | +14.7% |
| Operating profit (loss) | 9901 | €62,789 | €66,615 | +€3,827 | +6.1% |
| Financial charges | 65/66B | €153 | €806 | +€653 | +428.3% |
| Recurring financial charges | 65 | €153 | €806 | +€653 | +428.3% |
| Profit (loss) for the period before taxes | 9903 | €62,636 | €65,809 | +€3,173 | +5.1% |
| Income taxes | 67/77 | €13,228 | €13,910 | +€682 | +5.2% |
| Profit (loss) for the period | 9904 | €49,408 | €51,900 | +€2,492 | +5.0% |
| Profit (loss) for the period to be appropriated | 9905 | €49,408 | €51,900 | +€2,492 | +5.0% |
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 5 October 2026 via checked.be.