BMH Afwerking: 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.
BMH Afwerking
Largest movements
- Tangible fixed assets -€6,727
down €6,727 (-35.2%), from €19,103 to €12,376
of which Furniture and vehicles: -€5,667
- Receivables within one year -€4,783
down €4,783 (-15.1%), from €31,677 to €26,894
of which Other amounts receivable: -€6,570
- Cash +€3,522
up €3,522 (+9.3%), from €37,970 to €41,492
mainly Net result for the year (+€13,268) and Depreciation (+€6,727)
- Deferred charges and accrued income -€3,318
down €3,318 (-100%), from €3,318 to €0
- Trade debts -€18,696
down €18,696 (-49.9%), from €37,488 to €18,793
- Profit (loss) carried forward +€11,453
up €11,453, from -€11,453 to €0
- Debts after one year -€6,645
down €6,645 (-12.4%), from €53,645 to €47,000
- Reserves +€1,815
up €1,815 (+63.2%), from €2,869 to €4,684
- Tax, wage and social debts +€1,058
up €1,058 (+44.1%), from €2,396 to €3,454
of which Taxes: +€1,112
- Staff costs -€26,698
down €26,698 (-19.2%), from €138,897 to €112,199
- Gross operating margin -€10,412
down €10,412 (-7.0%), from €148,916 to €138,504
- Taxes +€4,896
new in 2025: €4,896
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 | €103,599 | €92,403 | -€11,195 | -10.8% |
| Fixed assets | 21/28 | €19,103 | €12,376 | -€6,727 | -35.2% |
| Tangible fixed assets | 22/27 | €19,103 | €12,376 | -€6,727 | -35.2% |
| Plant, machinery and equipment | 23 | €3,010 | €1,950 | -€1,060 | -35.2% |
| Furniture and vehicles | 24 | €16,093 | €10,426 | -€5,667 | -35.2% |
| Current assets | 29/58 | €84,496 | €80,027 | -€4,469 | -5.3% |
| Stocks and contracts in progress | 3 | €11,530 | €11,641 | +€111 | +1.0% |
| Stocks | 30/36 | €11,530 | €11,641 | +€111 | +1.0% |
| Contracts in progress | 37 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €31,677 | €26,894 | -€4,783 | -15.1% |
| Trade receivables | 40 | €24,317 | €26,104 | +€1,787 | +7.3% |
| Other amounts receivable | 41 | €7,360 | €790 | -€6,570 | -89.3% |
| Cash at bank and in hand | 54/58 | €37,970 | €41,492 | +€3,522 | +9.3% |
| Deferred charges and accrued income | 490/1 | €3,318 | €0 | -€3,318 | -100% |
| Total equity and liabilities | 10/49 | €103,599 | €92,403 | -€11,195 | -10.8% |
| Equity | 10/15 | €1,416 | €14,684 | +€13,268 | +937% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €2,869 | €4,684 | +€1,815 | +63.2% |
| Distributable reserves | 133 | €2,869 | €4,684 | +€1,815 | +63.2% |
| Profit (loss) carried forward | 14 | -€11,453 | €0 | +€11,453 | |
| Amounts payable | 17/49 | €102,183 | €77,720 | -€24,463 | -23.9% |
| Amounts payable after more than one year | 17 | €53,645 | €47,000 | -€6,645 | -12.4% |
| Financial debts | 170/4 | €53,645 | €47,000 | -€6,645 | -12.4% |
| Amounts payable within one year | 42/48 | €48,538 | €30,720 | -€17,818 | -36.7% |
| Current portion of amounts payable after more than one year | 42 | €6,974 | €6,645 | -€329 | -4.7% |
| Trade debts | 44 | €37,488 | €18,793 | -€18,696 | -49.9% |
| Suppliers | 440/4 | €37,488 | €18,793 | -€18,696 | -49.9% |
| Taxes, remuneration and social security | 45 | €2,396 | €3,454 | +€1,058 | +44.1% |
| Taxes | 450/3 | €0 | €1,112 | +€1,112 | |
| Remuneration and social security | 454/9 | €2,396 | €2,341 | -€55 | -2.3% |
| Other amounts payable | 47/48 | €1,680 | €1,829 | +€149 | +8.9% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €138,897 | €112,199 | -€26,698 | -19.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,855 | €6,727 | -€128 | -1.9% |
| Other operating charges | 640/8 | €1,145 | €1,897 | +€752 | +65.7% |
| Gross operating margin | 9900 | €148,916 | €138,504 | -€10,412 | -7.0% |
| Operating profit (loss) | 9901 | €2,019 | €17,681 | +€15,662 | +776% |
| Financial income | 75/76B | €811 | €1,982 | +€1,171 | +144% |
| Recurring financial income | 75 | €811 | €1,569 | +€758 | +93.4% |
| Non-recurring financial income | 76B | - | €413 | +€413 | |
| Financial charges | 65/66B | €1,842 | €1,499 | -€343 | -18.6% |
| Recurring financial charges | 65 | €1,842 | €1,499 | -€343 | -18.6% |
| Profit (loss) for the period before taxes | 9903 | €988 | €18,164 | +€17,176 | +1,739% |
| Income taxes | 67/77 | - | €4,896 | +€4,896 | |
| Profit (loss) for the period | 9904 | €988 | €13,268 | +€12,280 | +1,243% |
| Profit (loss) for the period to be appropriated | 9905 | €988 | €13,268 | +€12,280 | +1,243% |
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 21 October 2026 via checked.be.