BMI BUSINESS: 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.
BMI BUSINESS
Largest movements
- Cash +€14,188
up €14,188 (+291,926%), from €5 to €14,192
mainly Receivables within one year (+€8,236) and Net result for the year (+€8,061)
- Receivables within one year -€8,236
down €8,236 (-10.7%), from €77,252 to €69,015
- Profit (loss) carried forward +€8,061
up €8,061 (+80.3%), from -€10,042 to -€1,980
- Other debts -€2,280
down €2,280 (-3.3%), from €68,994 to €66,715
- Trade debts +€1,584
up €1,584 (+122%), from €1,304 to €2,888
- Tax, wage and social debts -€1,415
down €1,415 (-70.7%), from €2,000 to €585
- Other operating charges -€35,068
no longer reported in 2025 (was €35,068)
- Gross operating margin -€26,406
down €26,406 (-76.3%), from €34,602 to €8,196
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 | €77,256 | €83,208 | +€5,951 | +7.7% |
| Current assets | 29/58 | €77,256 | €83,208 | +€5,951 | +7.7% |
| Amounts receivable within one year | 40/41 | €77,252 | €69,015 | -€8,236 | -10.7% |
| Trade receivables | 40 | €77,252 | €69,015 | -€8,236 | -10.7% |
| Cash at bank and in hand | 54/58 | €5 | €14,192 | +€14,188 | +291,926% |
| Total equity and liabilities | 10/49 | €77,256 | €83,208 | +€5,951 | +7.7% |
| Equity | 10/15 | €4,958 | €13,020 | +€8,061 | +163% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,042 | -€1,980 | +€8,061 | +80.3% |
| Amounts payable | 17/49 | €72,298 | €70,188 | -€2,110 | -2.9% |
| Amounts payable within one year | 42/48 | €72,298 | €70,188 | -€2,110 | -2.9% |
| Trade debts | 44 | €1,304 | €2,888 | +€1,584 | +122% |
| Suppliers | 440/4 | €1,304 | €2,888 | +€1,584 | +122% |
| Taxes, remuneration and social security | 45 | €2,000 | €585 | -€1,415 | -70.7% |
| Taxes | 450/3 | €2,000 | €585 | -€1,415 | -70.7% |
| Other amounts payable | 47/48 | €68,994 | €66,715 | -€2,280 | -3.3% |
| Other operating charges | 640/8 | €35,068 | - | -€35,068 | |
| Gross operating margin | 9900 | €34,602 | €8,196 | -€26,406 | -76.3% |
| Operating profit (loss) | 9901 | -€466 | €8,196 | +€8,663 | |
| Financial charges | 65/66B | - | €135 | +€135 | |
| Recurring financial charges | 65 | - | €135 | +€135 | |
| Profit (loss) for the period before taxes | 9903 | -€466 | €8,061 | +€8,528 | |
| Profit (loss) for the period | 9904 | -€466 | €8,061 | +€8,528 | |
| Profit (loss) for the period to be appropriated | 9905 | -€466 | €8,061 | +€8,528 |
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 20 October 2026 via checked.be.