BmmB: 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.
BmmB
Largest movements
- Receivables within one year -€13,128
down €13,128 (-47.7%), from €27,513 to €14,385
of which Trade receivables: -€10,782
- Tangible fixed assets -€2,740
down €2,740 (-7.9%), from €34,869 to €32,129
of which Furniture and vehicles: -€3,916
- Reserves -€38,782
down €38,782 (-34.6%), from €111,977 to €73,194
- Other debts +€24,667
up €24,667 (+206%), from €11,970 to €36,636
- Trade debts -€1,472
down €1,472 (-89.6%), from €1,643 to €171
- Depreciation +€3,796
up €3,796 (+86.5%), from €4,389 to €8,185
- Gross operating margin +€2,325
up €2,325 (+9.1%), from €25,614 to €27,939
- Financial income +€596
up €596 (+135%), from €443 to €1,038
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.
Derived cash bridge
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 | €143,623 | €128,059 | -€15,564 | -10.8% |
| Fixed assets | 21/28 | €35,119 | €32,379 | -€2,740 | -7.8% |
| Tangible fixed assets | 22/27 | €34,869 | €32,129 | -€2,740 | -7.9% |
| Land and buildings | 22 | €1,907 | €1,271 | -€636 | -33.3% |
| Plant, machinery and equipment | 23 | - | €1,811 | +€1,811 | |
| Furniture and vehicles | 24 | €32,962 | €29,047 | -€3,916 | -11.9% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €108,504 | €95,681 | -€12,823 | -11.8% |
| Amounts receivable within one year | 40/41 | €27,513 | €14,385 | -€13,128 | -47.7% |
| Trade receivables | 40 | €14,317 | €3,535 | -€10,782 | -75.3% |
| Other amounts receivable | 41 | €13,196 | €10,850 | -€2,346 | -17.8% |
| Current investments | 50/53 | €34,139 | €34,158 | +€19 | +0.1% |
| Cash at bank and in hand | 54/58 | €46,065 | €46,311 | +€246 | +0.5% |
| Deferred charges and accrued income | 490/1 | €787 | €828 | +€40 | +5.1% |
| Total equity and liabilities | 10/49 | €143,623 | €128,059 | -€15,564 | -10.8% |
| Equity | 10/15 | €124,377 | €85,594 | -€38,782 | -31.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €111,977 | €73,194 | -€38,782 | -34.6% |
| Distributable reserves | 133 | €111,977 | €73,194 | -€38,782 | -34.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €19,247 | €42,465 | +€23,219 | +121% |
| Amounts payable within one year | 42/48 | €19,247 | €42,465 | +€23,219 | +121% |
| Financial debts | 43 | €12 | €148 | +€136 | +1,132% |
| Credit institutions | 430/8 | €12 | €148 | +€136 | +1,132% |
| Trade debts | 44 | €1,643 | €171 | -€1,472 | -89.6% |
| Suppliers | 440/4 | €1,643 | €171 | -€1,472 | -89.6% |
| Taxes, remuneration and social security | 45 | €5,622 | €5,511 | -€112 | -2.0% |
| Taxes | 450/3 | €5,622 | €5,511 | -€112 | -2.0% |
| Other amounts payable | 47/48 | €11,970 | €36,636 | +€24,667 | +206% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,389 | €8,185 | +€3,796 | +86.5% |
| Other operating charges | 640/8 | €551 | €565 | +€14 | +2.6% |
| Gross operating margin | 9900 | €25,614 | €27,939 | +€2,325 | +9.1% |
| Operating profit (loss) | 9901 | €20,674 | €19,189 | -€1,485 | -7.2% |
| Financial income | 75/76B | €443 | €1,038 | +€596 | +135% |
| Recurring financial income | 75 | €443 | €1,038 | +€596 | +135% |
| Financial charges | 65/66B | €194 | €221 | +€27 | +14.0% |
| Recurring financial charges | 65 | €194 | €221 | +€27 | +14.0% |
| Profit (loss) for the period before taxes | 9903 | €20,923 | €20,006 | -€917 | -4.4% |
| Income taxes | 67/77 | €5,670 | €5,555 | -€115 | -2.0% |
| Profit (loss) for the period | 9904 | €15,253 | €14,452 | -€801 | -5.3% |
| Profit (loss) for the period to be appropriated | 9905 | €15,253 | €14,452 | -€801 | -5.3% |
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 13 October 2026 via checked.be.