BMK 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.
BMK Solutions
Largest movements
- Cash -€40,753
down €40,753 (-46.2%), from €88,303 to €47,550
mainly Other debts (-€40,391) and Receivables within one year (-€34,769)
- Receivables within one year +€34,769
up €34,769 (+87.1%), from €39,938 to €74,708
of which Trade receivables: +€40,290
- Tangible fixed assets -€15,090
down €15,090 (-39.7%), from €38,043 to €22,953
- Intangible fixed assets -€14,907
down €14,907 (-11.0%), from €135,014 to €120,107
- Other debts -€40,391
down €40,391 (-48.6%), from €83,031 to €42,640
- Debts after one year -€18,382
down €18,382 (-31.9%), from €57,540 to €39,157
- Reserves +€15,172
up €15,172 (+15.9%), from €95,627 to €110,799
of which Distributable reserves: +€15,172
- Trade debts +€3,904
up €3,904 (+24.2%), from €16,116 to €20,020
- Tax, wage and social debts +€3,416
up €3,416 (+130.9%), from €2,609 to €6,025
of which Taxes: +€3,904
- Gross operating margin -€94,212
down €94,212 (-60.8%), from €154,864 to €60,652
- Staff costs -€59,945
down €59,945 (-95.0%), from €63,076 to €3,131
- Other operating charges -€9,942
down €9,942 (-94.8%), from €10,486 to €544
- Taxes -€7,308
down €7,308 (-50.5%), from €14,477 to €7,170
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 | €301,769 | €265,891 | -€35,878 | -11.9% |
| Fixed assets | 21/28 | €173,057 | €143,060 | -€29,997 | -17.3% |
| Intangible fixed assets | 21 | €135,014 | €120,107 | -€14,907 | -11.0% |
| Tangible fixed assets | 22/27 | €38,043 | €22,953 | -€15,090 | -39.7% |
| Land and buildings | 22 | €12,260 | €10,586 | -€1,674 | -13.7% |
| Plant, machinery and equipment | 23 | €10,178 | €4,558 | -€5,619 | -55.2% |
| Furniture and vehicles | 24 | €12,053 | €4,841 | -€7,213 | -59.8% |
| Other tangible fixed assets | 26 | €3,552 | €2,968 | -€584 | -16.4% |
| Current assets | 29/58 | €128,712 | €122,831 | -€5,881 | -4.6% |
| Amounts receivable within one year | 40/41 | €39,938 | €74,708 | +€34,769 | +87.1% |
| Trade receivables | 40 | €30,427 | €70,717 | +€40,290 | +132.4% |
| Other amounts receivable | 41 | €9,511 | €3,990 | -€5,521 | -58.0% |
| Cash at bank and in hand | 54/58 | €88,303 | €47,550 | -€40,753 | -46.2% |
| Deferred charges and accrued income | 490/1 | €470 | €573 | +€103 | +21.9% |
| Total equity and liabilities | 10/49 | €301,769 | €265,891 | -€35,878 | -11.9% |
| Equity | 10/15 | €121,332 | €136,504 | +€15,172 | +12.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €95,627 | €110,799 | +€15,172 | +15.9% |
| Non-distributable reserves | 130/1 | €67 | €67 | = | 0.0% |
| Reserves not available under the articles | 1311 | €67 | €67 | = | 0.0% |
| Distributable reserves | 133 | €95,560 | €110,732 | +€15,172 | +15.9% |
| Profit (loss) carried forward | 14 | €7,105 | €7,105 | = | 0.0% |
| Amounts payable | 17/49 | €180,437 | €129,387 | -€51,050 | -28.3% |
| Amounts payable after more than one year | 17 | €57,540 | €39,157 | -€18,382 | -31.9% |
| Financial debts | 170/4 | €57,540 | €39,157 | -€18,382 | -31.9% |
| Amounts payable within one year | 42/48 | €122,897 | €90,230 | -€32,667 | -26.6% |
| Current portion of amounts payable after more than one year | 42 | €21,141 | €21,544 | +€404 | +1.9% |
| Trade debts | 44 | €16,116 | €20,020 | +€3,904 | +24.2% |
| Suppliers | 440/4 | €16,116 | €20,020 | +€3,904 | +24.2% |
| Taxes, remuneration and social security | 45 | €2,609 | €6,025 | +€3,416 | +130.9% |
| Taxes | 450/3 | €2,121 | €6,025 | +€3,904 | +184.0% |
| Remuneration and social security | 454/9 | €488 | - | -€488 | |
| Other amounts payable | 47/48 | €83,031 | €42,640 | -€40,391 | -48.6% |
| Non-recurring operating income | 76A | - | €169 | +€169 | |
| Remuneration, social security and pensions | 62 | €63,076 | €3,131 | -€59,945 | -95.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,114 | €29,747 | +€634 | +2.2% |
| Other operating charges | 640/8 | €10,486 | €544 | -€9,942 | -94.8% |
| Non-recurring operating charges | 66A | - | €282 | +€282 | |
| Gross operating margin | 9900 | €154,864 | €60,652 | -€94,212 | -60.8% |
| Operating profit (loss) | 9901 | €52,188 | €26,947 | -€25,241 | -48.4% |
| Financial income | 75/76B | €15 | €7 | -€8 | -54.9% |
| Recurring financial income | 75 | €15 | €7 | -€8 | -54.9% |
| Financial charges | 65/66B | €5,454 | €4,612 | -€842 | -15.4% |
| Recurring financial charges | 65 | €5,454 | €4,612 | -€842 | -15.4% |
| Profit (loss) for the period before taxes | 9903 | €46,749 | €22,341 | -€24,407 | -52.2% |
| Income taxes | 67/77 | €14,477 | €7,170 | -€7,308 | -50.5% |
| Profit (loss) for the period | 9904 | €32,272 | €15,172 | -€17,100 | -53.0% |
| Profit (loss) for the period to be appropriated | 9905 | €32,272 | €15,172 | -€17,100 | -53.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.