BMJ SOLUTIONS: 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.
BMJ SOLUTIONS
Largest movements
- Receivables within one year +€43,489
up €43,489 (+102.6%), from €42,402 to €85,891
of which Other amounts receivable: +€26,456
- Cash -€3,512
down €3,512 (-17.2%), from €20,456 to €16,944
mainly Receivables within one year (-€43,489)
- Profit (loss) carried forward +€23,928
up €23,928 (+63.3%), from €37,813 to €61,742
- Trade debts +€12,621
up €12,621 (+136.1%), from €9,274 to €21,895
- Tax, wage and social debts +€2,797
up €2,797 (+16.8%), from €16,639 to €19,436
- Gross operating margin +€9,254
up €9,254 (+40.4%), from €22,913 to €32,168
- Financial charges +€2,592
up €2,592 (+813.1%), from €319 to €2,911
- Taxes +€1,671
up €1,671 (+30.9%), from €5,410 to €7,080
- Depreciation +€558
up €558 (+771.4%), from €72 to €630
- Financial income +€474
up €474 (+24.8%), from €1,909 to €2,383
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 | €66,727 | €106,073 | +€39,346 | +59.0% |
| Fixed assets | 21/28 | €3,078 | €2,448 | -€630 | -20.5% |
| Tangible fixed assets | 22/27 | €3,078 | €2,448 | -€630 | -20.5% |
| Furniture and vehicles | 24 | €3,078 | €2,448 | -€630 | -20.5% |
| Current assets | 29/58 | €63,648 | €103,625 | +€39,977 | +62.8% |
| Amounts receivable within one year | 40/41 | €42,402 | €85,891 | +€43,489 | +102.6% |
| Trade receivables | 40 | €19,137 | €36,170 | +€17,033 | +89.0% |
| Other amounts receivable | 41 | €23,266 | €49,722 | +€26,456 | +113.7% |
| Cash at bank and in hand | 54/58 | €20,456 | €16,944 | -€3,512 | -17.2% |
| Deferred charges and accrued income | 490/1 | €790 | €790 | = | 0.0% |
| Total equity and liabilities | 10/49 | €66,727 | €106,073 | +€39,346 | +59.0% |
| Equity | 10/15 | €40,813 | €64,742 | +€23,928 | +58.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €37,813 | €61,742 | +€23,928 | +63.3% |
| Amounts payable | 17/49 | €25,913 | €41,331 | +€15,418 | +59.5% |
| Amounts payable within one year | 42/48 | €25,913 | €41,331 | +€15,418 | +59.5% |
| Trade debts | 44 | €9,274 | €21,895 | +€12,621 | +136.1% |
| Suppliers | 440/4 | €9,274 | €21,895 | +€12,621 | +136.1% |
| Taxes, remuneration and social security | 45 | €16,639 | €19,436 | +€2,797 | +16.8% |
| Taxes | 450/3 | €16,639 | €19,436 | +€2,797 | +16.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €72 | €630 | +€558 | +771.4% |
| Gross operating margin | 9900 | €22,913 | €32,168 | +€9,254 | +40.4% |
| Operating profit (loss) | 9901 | €22,841 | €31,537 | +€8,697 | +38.1% |
| Financial income | 75/76B | €1,909 | €2,383 | +€474 | +24.8% |
| Recurring financial income | 75 | €1,909 | €2,383 | +€474 | +24.8% |
| Financial charges | 65/66B | €319 | €2,911 | +€2,592 | +813.1% |
| Recurring financial charges | 65 | €319 | €2,911 | +€2,592 | +813.1% |
| Profit (loss) for the period before taxes | 9903 | €24,431 | €31,009 | +€6,578 | +26.9% |
| Income taxes | 67/77 | €5,410 | €7,080 | +€1,671 | +30.9% |
| Profit (loss) for the period | 9904 | €19,021 | €23,928 | +€4,907 | +25.8% |
| Profit (loss) for the period to be appropriated | 9905 | €19,021 | €23,928 | +€4,907 | +25.8% |
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 9 October 2026 via checked.be.