BMG 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.
BMG SERVICES
Largest movements
- Cash -€16,694
down €16,694 (-57.3%), from €29,138 to €12,444
mainly Net result for the year (-€42,336) and Deferred charges and accrued income (-€9,572)
- Tangible fixed assets -€12,798
down €12,798 (-17.9%), from €71,484 to €58,686
of which Furniture and vehicles: -€9,206
- Deferred charges and accrued income +€9,572
up €9,572 (+4496.6%), from €213 to €9,785
- Receivables within one year +€4,240
up €4,240 (+7.9%), from €53,876 to €58,116
of which Trade receivables: +€8,872
- Profit (loss) carried forward -€42,336
down €42,336 (-49.1%), from €86,283 to €43,947
- Other debts +€20,182
up €20,182 (+60.5%), from €33,334 to €53,516
- Accrued charges and deferred income +€17,589
new in 2025: €17,589
- Trade debts -€9,303
down €9,303 (-63.9%), from €14,552 to €5,249
- Tax, wage and social debts -€1,893
down €1,893 (-16.3%), from €11,588 to €9,695
of which Taxes: -€2,263
- Gross operating margin -€20,699
down €20,699, from €7,874 to -€12,826
- Other operating charges -€3,634
down €3,634 (-93.5%), from €3,888 to €254
- Financial charges +€2,586
up €2,586 (+213.1%), from €1,214 to €3,799
- Staff costs -€585
down €585 (-6.2%), from €9,381 to €8,795
- Depreciation -€524
down €524 (-3.0%), from €17,382 to €16,857
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 | €164,357 | €148,595 | -€15,761 | -9.6% |
| Fixed assets | 21/28 | €81,129 | €68,250 | -€12,879 | -15.9% |
| Tangible fixed assets | 22/27 | €71,484 | €58,686 | -€12,798 | -17.9% |
| Land and buildings | 22 | €25,516 | €24,030 | -€1,486 | -5.8% |
| Plant, machinery and equipment | 23 | €10,464 | €8,358 | -€2,106 | -20.1% |
| Furniture and vehicles | 24 | €35,504 | €26,297 | -€9,206 | -25.9% |
| Financial fixed assets | 28 | €9,645 | €9,564 | -€81 | -0.8% |
| Current assets | 29/58 | €83,227 | €80,345 | -€2,882 | -3.5% |
| Amounts receivable within one year | 40/41 | €53,876 | €58,116 | +€4,240 | +7.9% |
| Trade receivables | 40 | €16,390 | €25,263 | +€8,872 | +54.1% |
| Other amounts receivable | 41 | €37,486 | €32,853 | -€4,633 | -12.4% |
| Cash at bank and in hand | 54/58 | €29,138 | €12,444 | -€16,694 | -57.3% |
| Deferred charges and accrued income | 490/1 | €213 | €9,785 | +€9,572 | +4496.6% |
| Total equity and liabilities | 10/49 | €164,357 | €148,595 | -€15,761 | -9.6% |
| Equity | 10/15 | €104,883 | €62,547 | -€42,336 | -40.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €86,283 | €43,947 | -€42,336 | -49.1% |
| Amounts payable | 17/49 | €59,474 | €86,049 | +€26,575 | +44.7% |
| Amounts payable within one year | 42/48 | €59,474 | €68,460 | +€8,986 | +15.1% |
| Trade debts | 44 | €14,552 | €5,249 | -€9,303 | -63.9% |
| Suppliers | 440/4 | €14,552 | €5,249 | -€9,303 | -63.9% |
| Taxes, remuneration and social security | 45 | €11,588 | €9,695 | -€1,893 | -16.3% |
| Taxes | 450/3 | €9,529 | €7,266 | -€2,263 | -23.7% |
| Remuneration and social security | 454/9 | €2,059 | €2,430 | +€370 | +18.0% |
| Other amounts payable | 47/48 | €33,334 | €53,516 | +€20,182 | +60.5% |
| Accrued charges and deferred income | 492/3 | - | €17,589 | +€17,589 | |
| Remuneration, social security and pensions | 62 | €9,381 | €8,795 | -€585 | -6.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,382 | €16,857 | -€524 | -3.0% |
| Other operating charges | 640/8 | €3,888 | €254 | -€3,634 | -93.5% |
| Gross operating margin | 9900 | €7,874 | -€12,826 | -€20,699 | |
| Operating profit (loss) | 9901 | -€22,777 | -€38,733 | -€15,956 | -70.1% |
| Financial income | 75/76B | €81 | €196 | +€115 | +142.6% |
| Recurring financial income | 75 | €81 | €196 | +€115 | +142.6% |
| Financial charges | 65/66B | €1,214 | €3,799 | +€2,586 | +213.1% |
| Recurring financial charges | 65 | €1,214 | €3,799 | +€2,586 | +213.1% |
| Profit (loss) for the period before taxes | 9903 | -€23,910 | -€42,336 | -€18,427 | -77.1% |
| Profit (loss) for the period | 9904 | -€23,910 | -€42,336 | -€18,427 | -77.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€23,910 | -€42,336 | -€18,427 | -77.1% |
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 7 October 2026 via checked.be.