BMKA SERVICES: 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.
BMKA SERVICES
Largest movements
- Cash +€15,845
up €15,845 (+74.6%), from €21,229 to €37,073
mainly Trade debts (+€44,055) and Depreciation (+€5,846)
- Tangible fixed assets +€7,766
up €7,766 (+53.6%), from €14,491 to €22,257
of which Furniture and vehicles: +€8,154
- Receivables within one year +€6,503
up €6,503 (+20.6%), from €31,552 to €38,056
of which Trade receivables: +€26,429
- Trade debts +€44,055
new in 2025: €44,055
- Other debts -€12,810
down €12,810 (-85.4%), from €15,000 to €2,190
- Accrued charges and deferred income -€11,983
no longer reported in 2025 (was €11,983)
- Tax, wage and social debts +€5,633
up €5,633 (+71.1%), from €7,925 to €13,558
- Profit (loss) carried forward +€5,220
up €5,220 (+28.0%), from €18,613 to €23,833
- Staff costs +€32,630
up €32,630 (+77.4%), from €42,164 to €74,793
- Gross operating margin -€20,078
down €20,078 (-21.3%), from €94,272 to €74,194
- Financial income +€16,705
new in 2025: €16,705
of which Non-recurring financial income: +€15,703
- Taxes -€3,697
down €3,697 (-66.8%), from €5,534 to €1,837
- Financial charges -€2,926
down €2,926, from €2,728 to -€198
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 | €68,022 | €98,136 | +€30,115 | +44.3% |
| Fixed assets | 21/28 | €15,241 | €23,007 | +€7,766 | +51.0% |
| Tangible fixed assets | 22/27 | €14,491 | €22,257 | +€7,766 | +53.6% |
| Plant, machinery and equipment | 23 | €388 | - | -€388 | |
| Furniture and vehicles | 24 | €14,103 | €22,257 | +€8,154 | +57.8% |
| Financial fixed assets | 28 | €750 | €750 | = | 0.0% |
| Current assets | 29/58 | €52,781 | €75,129 | +€22,348 | +42.3% |
| Amounts receivable within one year | 40/41 | €31,552 | €38,056 | +€6,503 | +20.6% |
| Trade receivables | 40 | €11,606 | €38,035 | +€26,429 | +227.7% |
| Other amounts receivable | 41 | €19,947 | €21 | -€19,925 | -99.9% |
| Cash at bank and in hand | 54/58 | €21,229 | €37,073 | +€15,845 | +74.6% |
| Total equity and liabilities | 10/49 | €68,022 | €98,136 | +€30,115 | +44.3% |
| Equity | 10/15 | €33,113 | €38,333 | +€5,220 | +15.8% |
| Contributions | 10/11 | €14,500 | €14,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,613 | €23,833 | +€5,220 | +28.0% |
| Amounts payable | 17/49 | €34,908 | €59,803 | +€24,894 | +71.3% |
| Amounts payable within one year | 42/48 | €22,925 | €59,803 | +€36,878 | +160.9% |
| Trade debts | 44 | - | €44,055 | +€44,055 | |
| Suppliers | 440/4 | - | €44,055 | +€44,055 | |
| Taxes, remuneration and social security | 45 | €7,925 | €13,558 | +€5,633 | +71.1% |
| Taxes | 450/3 | €7,925 | €13,558 | +€5,633 | +71.1% |
| Other amounts payable | 47/48 | €15,000 | €2,190 | -€12,810 | -85.4% |
| Accrued charges and deferred income | 492/3 | €11,983 | - | -€11,983 | |
| Remuneration, social security and pensions | 62 | €42,164 | €74,793 | +€32,630 | +77.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,404 | €5,846 | +€2,442 | +71.7% |
| Other operating charges | 640/8 | €6,311 | €3,401 | -€2,909 | -46.1% |
| Gross operating margin | 9900 | €94,272 | €74,194 | -€20,078 | -21.3% |
| Operating profit (loss) | 9901 | €42,393 | -€9,846 | -€52,240 | |
| Financial income | 75/76B | - | €16,705 | +€16,705 | |
| Recurring financial income | 75 | - | €1,002 | +€1,002 | |
| Non-recurring financial income | 76B | - | €15,703 | +€15,703 | |
| Financial charges | 65/66B | €2,728 | -€198 | -€2,926 | |
| Recurring financial charges | 65 | €2,728 | -€198 | -€2,926 | |
| Profit (loss) for the period before taxes | 9903 | €39,666 | €7,057 | -€32,609 | -82.2% |
| Income taxes | 67/77 | €5,534 | €1,837 | -€3,697 | -66.8% |
| Profit (loss) for the period | 9904 | €34,132 | €5,220 | -€28,912 | -84.7% |
| Profit (loss) for the period to be appropriated | 9905 | €34,132 | €5,220 | -€28,912 | -84.7% |
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 5 October 2026 via checked.be.