BMIS: 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.
BMIS
Largest movements
- Current investments -€708,522
no longer reported in 2025 (was €708,522)
- Receivables within one year +€375,593
up €375,593 (+5,773%), from €6,506 to €382,099
of which Other amounts receivable: +€375,593
- Receivables after one year -€375,000
no longer reported in 2025 (was €375,000)
- Cash +€332,145
up €332,145 (+3,615%), from €9,189 to €341,334
mainly Current investments (+€708,522) and Receivables after one year (+€375,000)
- Profit (loss) carried forward -€670,520
down €670,520 (-78.4%), from €855,463 to €184,943
- Other debts +€300,000
up €300,000 (+75.0%), from €400,000 to €700,000
- Financial income -€8,703
down €8,703 (-20.4%), from €42,560 to €33,857
- Taxes -€2,344
down €2,344 (-19.3%), from €12,171 to €9,827
- Gross operating margin -€70
down €70 (-1.1%), from €6,617 to €6,546
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 | €2,070,446 | €1,700,362 | -€370,085 | -17.9% |
| Fixed assets | 21/28 | €924,860 | €924,860 | = | 0.0% |
| Financial fixed assets | 28 | €924,860 | €924,860 | = | 0.0% |
| Current assets | 29/58 | €1,145,586 | €775,502 | -€370,085 | -32.3% |
| Amounts receivable after more than one year | 29 | €375,000 | - | -€375,000 | |
| Trade receivables | 290 | €375,000 | - | -€375,000 | |
| Amounts receivable within one year | 40/41 | €6,506 | €382,099 | +€375,593 | +5,773% |
| Trade receivables | 40 | €1,500 | €1,500 | = | 0.0% |
| Other amounts receivable | 41 | €5,006 | €380,599 | +€375,593 | +7,502% |
| Current investments | 50/53 | €708,522 | - | -€708,522 | |
| Cash at bank and in hand | 54/58 | €9,189 | €341,334 | +€332,145 | +3,615% |
| Deferred charges and accrued income | 490/1 | €46,369 | €52,068 | +€5,699 | +12.3% |
| Total equity and liabilities | 10/49 | €2,070,446 | €1,700,362 | -€370,085 | -17.9% |
| Equity | 10/15 | €1,670,053 | €999,533 | -€670,520 | -40.1% |
| Contributions | 10/11 | €800,000 | €800,000 | = | 0.0% |
| Reserves | 13 | €14,590 | €14,590 | = | 0.0% |
| Distributable reserves | 133 | €14,590 | €14,590 | = | 0.0% |
| Profit (loss) carried forward | 14 | €855,463 | €184,943 | -€670,520 | -78.4% |
| Amounts payable | 17/49 | €400,393 | €700,829 | +€300,436 | +75.0% |
| Amounts payable within one year | 42/48 | €400,393 | €700,829 | +€300,436 | +75.0% |
| Trade debts | 44 | €393 | €829 | +€436 | +111% |
| Suppliers | 440/4 | €393 | €829 | +€436 | +111% |
| Other amounts payable | 47/48 | €400,000 | €700,000 | +€300,000 | +75.0% |
| Other operating charges | 640/8 | €1,022 | €1,030 | +€7 | +0.7% |
| Gross operating margin | 9900 | €6,617 | €6,546 | -€70 | -1.1% |
| Operating profit (loss) | 9901 | €5,595 | €5,517 | -€78 | -1.4% |
| Financial income | 75/76B | €42,560 | €33,857 | -€8,703 | -20.4% |
| Recurring financial income | 75 | €42,560 | €33,857 | -€8,703 | -20.4% |
| Financial charges | 65/66B | €60 | €67 | +€7 | +11.8% |
| Recurring financial charges | 65 | €60 | €67 | +€7 | +11.8% |
| Profit (loss) for the period before taxes | 9903 | €48,094 | €39,306 | -€8,788 | -18.3% |
| Income taxes | 67/77 | €12,171 | €9,827 | -€2,344 | -19.3% |
| Profit (loss) for the period | 9904 | €35,923 | €29,480 | -€6,444 | -17.9% |
| Profit (loss) for the period to be appropriated | 9905 | €35,923 | €29,480 | -€6,444 | -17.9% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.