BMK Farma: 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.
BMK Farma
Largest movements
- Cash -€17,562
down €17,562 (-59.1%), from €29,719 to €12,157
mainly Debts after one year (-€141,145) and Trade debts (-€3,226)
- Receivables within one year -€13,310
down €13,310 (-95.4%), from €13,958 to €648
of which Trade receivables: -€13,310
- Debts after one year -€141,145
down €141,145 (-29.7%), from €475,177 to €334,032
- Reserves +€65,695
up €65,695 (+13.5%), from €485,206 to €550,902
of which Distributable reserves: +€65,695
- Other debts +€46,059
up €46,059 (+65.1%), from €70,728 to €116,787
- Financial charges -€1,780
down €1,780 (-10.5%), from €16,933 to €15,153
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,126,954 | €1,096,079 | -€30,875 | -2.7% |
| Fixed assets | 21/28 | €1,082,509 | €1,082,509 | = | 0.0% |
| Financial fixed assets | 28 | €1,082,509 | €1,082,509 | = | 0.0% |
| Current assets | 29/58 | €44,445 | €13,570 | -€30,875 | -69.5% |
| Amounts receivable within one year | 40/41 | €13,958 | €648 | -€13,310 | -95.4% |
| Trade receivables | 40 | €13,310 | - | -€13,310 | |
| Other amounts receivable | 41 | €648 | €648 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €29,719 | €12,157 | -€17,562 | -59.1% |
| Deferred charges and accrued income | 490/1 | €769 | €765 | -€3 | -0.4% |
| Total equity and liabilities | 10/49 | €1,126,954 | €1,096,079 | -€30,875 | -2.7% |
| Equity | 10/15 | €503,806 | €568,669 | +€64,862 | +12.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €485,206 | €550,902 | +€65,695 | +13.5% |
| Tax-exempt reserves | 132 | €84 | €84 | = | 0.0% |
| Distributable reserves | 133 | €485,123 | €550,818 | +€65,695 | +13.5% |
| Profit (loss) carried forward | 14 | - | -€833 | -€833 | |
| Amounts payable | 17/49 | €623,147 | €527,410 | -€95,738 | -15.4% |
| Amounts payable after more than one year | 17 | €475,177 | €334,032 | -€141,145 | -29.7% |
| Financial debts | 170/4 | €475,177 | €334,032 | -€141,145 | -29.7% |
| Amounts payable within one year | 42/48 | €142,895 | €188,413 | +€45,519 | +31.9% |
| Current portion of amounts payable after more than one year | 42 | €64,760 | €66,145 | +€1,385 | +2.1% |
| Trade debts | 44 | €3,226 | - | -€3,226 | |
| Suppliers | 440/4 | €3,226 | - | -€3,226 | |
| Taxes, remuneration and social security | 45 | €4,181 | €5,481 | +€1,301 | +31.1% |
| Taxes | 450/3 | €4,181 | €5,481 | +€1,301 | +31.1% |
| Other amounts payable | 47/48 | €70,728 | €116,787 | +€46,059 | +65.1% |
| Accrued charges and deferred income | 492/3 | €5,076 | €4,965 | -€111 | -2.2% |
| Other operating charges | 640/8 | €1,154 | €1,256 | +€102 | +8.8% |
| Gross operating margin | 9900 | €113,506 | €112,762 | -€744 | -0.7% |
| Operating profit (loss) | 9901 | €112,352 | €111,507 | -€845 | -0.8% |
| Financial charges | 65/66B | €16,933 | €15,153 | -€1,780 | -10.5% |
| Recurring financial charges | 65 | €16,933 | €15,153 | -€1,780 | -10.5% |
| Profit (loss) for the period before taxes | 9903 | €95,419 | €96,353 | +€934 | +1.0% |
| Income taxes | 67/77 | €30,215 | €30,658 | +€443 | +1.5% |
| Profit (loss) for the period | 9904 | €65,204 | €65,695 | +€492 | +0.8% |
| Profit (loss) for the period to be appropriated | 9905 | €65,204 | €65,695 | +€492 | +0.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.