BMMC: 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.
BMMC
Largest movements
- Cash -€109,841
down €109,841 (-77.3%), from €142,104 to €32,263
mainly Contributions, distributions and other (-€87,189) and Other debts (-€76,461)
- Current investments +€22,500
new in 2025: €22,500
- Receivables within one year -€9,691
down €9,691 (-69.4%), from €13,965 to €4,274
of which Other amounts receivable: -€9,471
- Other debts -€76,461
down €76,461 (-50.8%), from €150,572 to €74,111
- Profit (loss) carried forward -€25,325
no longer reported in 2025 (was €25,325)
- Gross operating margin -€9,706
down €9,706 (-10.5%), from €92,166 to €82,460
- Taxes -€1,722
down €1,722 (-9.1%), from €18,927 to €17,205
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 | €197,013 | €97,584 | -€99,429 | -50.5% |
| Fixed assets | 21/28 | €40,056 | €38,209 | -€1,847 | -4.6% |
| Tangible fixed assets | 22/27 | €40,056 | €38,209 | -€1,847 | -4.6% |
| Land and buildings | 22 | €34,562 | €33,499 | -€1,064 | -3.1% |
| Other tangible fixed assets | 26 | €5,493 | €4,710 | -€783 | -14.3% |
| Current assets | 29/58 | €156,958 | €59,376 | -€97,582 | -62.2% |
| Amounts receivable within one year | 40/41 | €13,965 | €4,274 | -€9,691 | -69.4% |
| Trade receivables | 40 | €830 | €610 | -€220 | -26.5% |
| Other amounts receivable | 41 | €13,135 | €3,664 | -€9,471 | -72.1% |
| Current investments | 50/53 | - | €22,500 | +€22,500 | |
| Cash at bank and in hand | 54/58 | €142,104 | €32,263 | -€109,841 | -77.3% |
| Deferred charges and accrued income | 490/1 | €889 | €339 | -€550 | -61.9% |
| Total equity and liabilities | 10/49 | €197,013 | €97,584 | -€99,429 | -50.5% |
| Equity | 10/15 | €27,325 | €2,000 | -€25,325 | -92.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €25,325 | - | -€25,325 | |
| Amounts payable | 17/49 | €169,689 | €95,584 | -€74,104 | -43.7% |
| Amounts payable within one year | 42/48 | €169,689 | €93,832 | -€75,857 | -44.7% |
| Trade debts | 44 | €1,582 | €1,422 | -€160 | -10.1% |
| Suppliers | 440/4 | €1,582 | €1,422 | -€160 | -10.1% |
| Taxes, remuneration and social security | 45 | €17,535 | €18,299 | +€765 | +4.4% |
| Taxes | 450/3 | €17,535 | €18,299 | +€765 | +4.4% |
| Other amounts payable | 47/48 | €150,572 | €74,111 | -€76,461 | -50.8% |
| Accrued charges and deferred income | 492/3 | - | €1,752 | +€1,752 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,321 | €1,847 | +€526 | +39.8% |
| Other operating charges | 640/8 | €943 | €639 | -€304 | -32.2% |
| Gross operating margin | 9900 | €92,166 | €82,460 | -€9,706 | -10.5% |
| Operating profit (loss) | 9901 | €89,903 | €79,974 | -€9,928 | -11.0% |
| Financial income | 75/76B | €633 | €537 | -€96 | -15.2% |
| Recurring financial income | 75 | €633 | €537 | -€96 | -15.2% |
| Financial charges | 65/66B | €601 | €1,441 | +€840 | +139.8% |
| Recurring financial charges | 65 | €601 | €1,441 | +€840 | +139.8% |
| Profit (loss) for the period before taxes | 9903 | €89,934 | €79,070 | -€10,865 | -12.1% |
| Income taxes | 67/77 | €18,927 | €17,205 | -€1,722 | -9.1% |
| Profit (loss) for the period | 9904 | €71,007 | €61,864 | -€9,143 | -12.9% |
| Profit (loss) for the period to be appropriated | 9905 | €71,007 | €61,864 | -€9,143 | -12.9% |
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 3 October 2026 via checked.be.