BMK & Co: what changed
Two fiscal 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.
BMK & Co
Largest movements
- Cash -€4,513
down €4,513 (-71.6%), from €6,299 to €1,786
mainly Other debts (-€4,322) and Net result for the year (-€2,027)
- Tangible fixed assets -€1,173
down €1,173 (-51.9%), from €2,260 to €1,088
- Receivables within one year -€1,038
down €1,038 (-29.0%), from €3,580 to €2,542
of which Trade receivables: -€951
- Other debts -€4,322
down €4,322 (-82.9%), from €5,216 to €895
- Profit (loss) carried forward -€2,027
down €2,027 (-17.1%), from -€11,872 to -€13,899
- Trade debts -€375
down €375 (-22.7%), from €1,649 to €1,274
- Gross operating margin +€5,771
up €5,771 (+89.2%), from -€6,472 to -€701
- Other operating charges -€5,161
no longer reported in 2025 (was €5,161)
- Depreciation +€1,088
up €1,088 (+1278.5%), from €85 to €1,173
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 | €12,139 | €5,415 | -€6,724 | -55.4% |
| Fixed assets | 21/28 | €2,260 | €1,088 | -€1,173 | -51.9% |
| Tangible fixed assets | 22/27 | €2,260 | €1,088 | -€1,173 | -51.9% |
| Furniture and vehicles | 24 | €2,260 | €1,088 | -€1,173 | -51.9% |
| Current assets | 29/58 | €9,879 | €4,328 | -€5,551 | -56.2% |
| Amounts receivable within one year | 40/41 | €3,580 | €2,542 | -€1,038 | -29.0% |
| Trade receivables | 40 | €1,460 | €509 | -€951 | -65.1% |
| Other amounts receivable | 41 | €2,120 | €2,033 | -€88 | -4.1% |
| Cash at bank and in hand | 54/58 | €6,299 | €1,786 | -€4,513 | -71.6% |
| Total equity and liabilities | 10/49 | €12,139 | €5,415 | -€6,724 | -55.4% |
| Equity | 10/15 | €5,128 | €3,101 | -€2,027 | -39.5% |
| Contributions | 10/11 | €17,000 | €17,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,872 | -€13,899 | -€2,027 | -17.1% |
| Amounts payable | 17/49 | €7,011 | €2,315 | -€4,697 | -67.0% |
| Amounts payable within one year | 42/48 | €7,011 | €2,315 | -€4,697 | -67.0% |
| Trade debts | 44 | €1,649 | €1,274 | -€375 | -22.7% |
| Suppliers | 440/4 | €1,649 | €1,274 | -€375 | -22.7% |
| Taxes, remuneration and social security | 45 | €146 | €146 | = | 0.0% |
| Taxes | 450/3 | €146 | €146 | = | 0.0% |
| Other amounts payable | 47/48 | €5,216 | €895 | -€4,322 | -82.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €85 | €1,173 | +€1,088 | +1278.5% |
| Other operating charges | 640/8 | €5,161 | - | -€5,161 | |
| Gross operating margin | 9900 | -€6,472 | -€701 | +€5,771 | +89.2% |
| Operating profit (loss) | 9901 | -€11,718 | -€1,874 | +€9,844 | +84.0% |
| Financial charges | 65/66B | €154 | €153 | -€1 | -0.4% |
| Recurring financial charges | 65 | €154 | €153 | -€1 | -0.4% |
| Profit (loss) for the period before taxes | 9903 | -€11,872 | -€2,027 | +€9,845 | +82.9% |
| Profit (loss) for the period | 9904 | -€11,872 | -€2,027 | +€9,845 | +82.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,872 | -€2,027 | +€9,845 | +82.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.