BMH & Co: 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 & Co
Largest movements
- Receivables within one year +€29,121
up €29,121 (+469%), from €6,209 to €35,330
- Tangible fixed assets -€12,659
down €12,659 (-47.2%), from €26,796 to €14,137
- Cash -€7,450
down €7,450 (-76.5%), from €9,734 to €2,284
mainly Receivables within one year (-€29,121) and Net result for the year (-€18,734)
- Deferred charges and accrued income +€1,406
up €1,406 (+72.9%), from €1,928 to €3,334
- Profit (loss) carried forward -€18,734
down €18,734 (-38.7%), from -€48,421 to -€67,155
- Other debts +€12,770
up €12,770 (+21.0%), from €60,734 to €73,504
- Trade debts +€12,279
new in 2025: €12,279
- Tax, wage and social debts +€4,102
up €4,102 (+39.6%), from €10,355 to €14,457
of which Remuneration and social security: +€5,234
- Staff costs +€22,304
up €22,304 (+67.5%), from €33,020 to €55,325
- Gross operating margin +€9,229
up €9,229 (+21.4%), from €43,142 to €52,371
- Other operating charges -€1,889
down €1,889 (-73.7%), from €2,563 to €674
- Taxes -€1,419
no longer reported in 2025 (was €1,419)
- Depreciation +€1,055
up €1,055 (+8.2%), from €12,847 to €13,902
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 | €44,667 | €55,085 | +€10,418 | +23.3% |
| Fixed assets | 21/28 | €26,796 | €14,137 | -€12,659 | -47.2% |
| Tangible fixed assets | 22/27 | €26,796 | €14,137 | -€12,659 | -47.2% |
| Furniture and vehicles | 24 | €26,796 | €14,137 | -€12,659 | -47.2% |
| Current assets | 29/58 | €17,871 | €40,948 | +€23,077 | +129% |
| Amounts receivable within one year | 40/41 | €6,209 | €35,330 | +€29,121 | +469% |
| Trade receivables | 40 | €6,209 | €35,330 | +€29,121 | +469% |
| Cash at bank and in hand | 54/58 | €9,734 | €2,284 | -€7,450 | -76.5% |
| Deferred charges and accrued income | 490/1 | €1,928 | €3,334 | +€1,406 | +72.9% |
| Total equity and liabilities | 10/49 | €44,667 | €55,085 | +€10,418 | +23.3% |
| Equity | 10/15 | -€26,421 | -€45,155 | -€18,734 | -70.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€48,421 | -€67,155 | -€18,734 | -38.7% |
| Amounts payable | 17/49 | €71,088 | €100,240 | +€29,152 | +41.0% |
| Amounts payable within one year | 42/48 | €71,088 | €100,240 | +€29,152 | +41.0% |
| Trade debts | 44 | - | €12,279 | +€12,279 | |
| Suppliers | 440/4 | - | €12,279 | +€12,279 | |
| Taxes, remuneration and social security | 45 | €10,355 | €14,457 | +€4,102 | +39.6% |
| Taxes | 450/3 | €10,355 | €9,223 | -€1,131 | -10.9% |
| Remuneration and social security | 454/9 | - | €5,234 | +€5,234 | |
| Other amounts payable | 47/48 | €60,734 | €73,504 | +€12,770 | +21.0% |
| Remuneration, social security and pensions | 62 | €33,020 | €55,325 | +€22,304 | +67.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,847 | €13,902 | +€1,055 | +8.2% |
| Other operating charges | 640/8 | €2,563 | €674 | -€1,889 | -73.7% |
| Non-recurring operating charges | 66A | - | €1,251 | +€1,251 | |
| Gross operating margin | 9900 | €43,142 | €52,371 | +€9,229 | +21.4% |
| Operating profit (loss) | 9901 | -€5,289 | -€18,780 | -€13,491 | -255% |
| Financial income | 75/76B | €0 | €111 | +€111 | +1,114,600% |
| Recurring financial income | 75 | €0 | €111 | +€111 | +1,114,600% |
| Financial charges | 65/66B | €89 | €65 | -€24 | -26.6% |
| Recurring financial charges | 65 | €89 | €65 | -€24 | -26.6% |
| Profit (loss) for the period before taxes | 9903 | -€5,377 | -€18,734 | -€13,356 | -248% |
| Income taxes | 67/77 | €1,419 | - | -€1,419 | |
| Profit (loss) for the period | 9904 | -€6,797 | -€18,734 | -€11,937 | -176% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,797 | -€18,734 | -€11,937 | -176% |
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 14 October 2026 via checked.be.