BMG-CONCEPT: 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.
BMG-CONCEPT
Largest movements
- Tangible fixed assets -€1,616
down €1,616 (-29.6%), from €5,463 to €3,847
- Cash +€1,172
up €1,172 (+76.0%), from €1,542 to €2,714
mainly Investment in fixed assets (net) (+€1,616) and Receivables within one year (+€1,100)
- Receivables within one year -€1,100
down €1,100 (-27.8%), from €3,951 to €2,851
of which Other amounts receivable: -€1,886
- Stocks and contracts +€965
new in 2025: €965
- Trade debts -€630
down €630 (-24.8%), from €2,542 to €1,912
- Gross operating margin +€1,005
up €1,005, from -€538 to €468
- Financial income -€16
down €16 (-28.7%), from €57 to €41
- Other operating charges +€12
up €12 (+3.2%), from €387 to €400
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.
Derived cash bridge
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 | €10,955 | €10,377 | -€579 | -5.3% |
| Fixed assets | 21/28 | €5,463 | €3,847 | -€1,616 | -29.6% |
| Tangible fixed assets | 22/27 | €5,463 | €3,847 | -€1,616 | -29.6% |
| Furniture and vehicles | 24 | €5,463 | €3,847 | -€1,616 | -29.6% |
| Current assets | 29/58 | €5,493 | €6,530 | +€1,037 | +18.9% |
| Stocks and contracts in progress | 3 | - | €965 | +€965 | |
| Stocks | 30/36 | - | €965 | +€965 | |
| Amounts receivable within one year | 40/41 | €3,951 | €2,851 | -€1,100 | -27.8% |
| Trade receivables | 40 | - | €787 | +€787 | |
| Other amounts receivable | 41 | €3,951 | €2,065 | -€1,886 | -47.7% |
| Cash at bank and in hand | 54/58 | €1,542 | €2,714 | +€1,172 | +76.0% |
| Total equity and liabilities | 10/49 | €10,955 | €10,377 | -€579 | -5.3% |
| Equity | 10/15 | €8,414 | €8,465 | +€51 | +0.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €354 | €405 | +€51 | +14.4% |
| Amounts payable | 17/49 | €2,542 | €1,912 | -€630 | -24.8% |
| Amounts payable within one year | 42/48 | €2,542 | €1,912 | -€630 | -24.8% |
| Trade debts | 44 | €2,542 | €1,912 | -€630 | -24.8% |
| Suppliers | 440/4 | €2,542 | €1,912 | -€630 | -24.8% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€538 | €468 | +€1,005 | |
| Operating profit (loss) | 9901 | -€925 | €68 | +€993 | |
| Financial income | 75/76B | €57 | €41 | -€16 | -28.7% |
| Recurring financial income | 75 | €57 | €41 | -€16 | -28.7% |
| Financial charges | 65/66B | €63 | €58 | -€5 | -7.8% |
| Recurring financial charges | 65 | €63 | €58 | -€5 | -7.8% |
| Profit (loss) for the period before taxes | 9903 | -€930 | €51 | +€981 | |
| Profit (loss) for the period | 9904 | -€930 | €51 | +€981 | |
| Profit (loss) for the period to be appropriated | 9905 | -€930 | €51 | +€981 |
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 13 October 2026 via checked.be.