BmN C&C: 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.
BmN C&C
Largest movements
- Receivables within one year +€119,105
up €119,105 (+215.6%), from €55,234 to €174,339
of which Other amounts receivable: +€122,289
- Deferred charges and accrued income -€36,625
down €36,625 (-88.4%), from €41,422 to €4,796
- Tangible fixed assets +€33,779
up €33,779 (+28.3%), from €119,376 to €153,155
of which Furniture and vehicles: +€40,778
- Reserves +€82,482
up €82,482 (+48.4%), from €170,494 to €252,975
- Debts after one year +€31,251
new in 2025: €31,251
- Current portion of long-term debt +€11,115
new in 2025: €11,115
- Tax, wage and social debts -€7,010
down €7,010 (-9.5%), from €74,139 to €67,129
- Gross operating margin +€26,221
up €26,221 (+24.7%), from €106,068 to €132,289
- Taxes +€6,122
up €6,122 (+27.0%), from €22,664 to €28,786
- Financial charges +€5,904
up €5,904 (+109.3%), from €5,401 to €11,306
- Financial income +€4,385
up €4,385 (+2966.4%), from €148 to €4,533
- Depreciation +€3,314
up €3,314 (+46.8%), from €7,086 to €10,401
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 | €250,160 | €367,962 | +€117,802 | +47.1% |
| Fixed assets | 21/28 | €119,376 | €153,155 | +€33,779 | +28.3% |
| Tangible fixed assets | 22/27 | €119,376 | €153,155 | +€33,779 | +28.3% |
| Land and buildings | 22 | €110,600 | €104,539 | -€6,060 | -5.5% |
| Plant, machinery and equipment | 23 | €8,526 | €7,588 | -€938 | -11.0% |
| Furniture and vehicles | 24 | €251 | €41,029 | +€40,778 | +16271.5% |
| Current assets | 29/58 | €130,784 | €214,807 | +€84,023 | +64.2% |
| Amounts receivable within one year | 40/41 | €55,234 | €174,339 | +€119,105 | +215.6% |
| Trade receivables | 40 | €29,875 | €26,691 | -€3,185 | -10.7% |
| Other amounts receivable | 41 | €25,359 | €147,648 | +€122,289 | +482.2% |
| Cash at bank and in hand | 54/58 | €34,129 | €35,672 | +€1,543 | +4.5% |
| Deferred charges and accrued income | 490/1 | €41,422 | €4,796 | -€36,625 | -88.4% |
| Total equity and liabilities | 10/49 | €250,160 | €367,962 | +€117,802 | +47.1% |
| Equity | 10/15 | €170,495 | €252,976 | +€82,482 | +48.4% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Reserves | 13 | €170,494 | €252,975 | +€82,482 | +48.4% |
| Distributable reserves | 133 | €170,494 | €252,975 | +€82,482 | +48.4% |
| Amounts payable | 17/49 | €79,665 | €114,986 | +€35,321 | +44.3% |
| Amounts payable after more than one year | 17 | - | €31,251 | +€31,251 | |
| Financial debts | 170/4 | - | €31,251 | +€31,251 | |
| Amounts payable within one year | 42/48 | €79,665 | €83,735 | +€4,070 | +5.1% |
| Current portion of amounts payable after more than one year | 42 | - | €11,115 | +€11,115 | |
| Trade debts | 44 | €5,526 | €5,491 | -€35 | -0.6% |
| Suppliers | 440/4 | €5,526 | €5,491 | -€35 | -0.6% |
| Taxes, remuneration and social security | 45 | €74,139 | €67,129 | -€7,010 | -9.5% |
| Taxes | 450/3 | €74,139 | €67,129 | -€7,010 | -9.5% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,086 | €10,401 | +€3,314 | +46.8% |
| Other operating charges | 640/8 | €887 | €3,848 | +€2,961 | +334.0% |
| Gross operating margin | 9900 | €106,068 | €132,289 | +€26,221 | +24.7% |
| Operating profit (loss) | 9901 | €98,095 | €118,040 | +€19,945 | +20.3% |
| Financial income | 75/76B | €148 | €4,533 | +€4,385 | +2966.4% |
| Recurring financial income | 75 | €148 | €4,533 | +€4,385 | +2966.4% |
| Financial charges | 65/66B | €5,401 | €11,306 | +€5,904 | +109.3% |
| Recurring financial charges | 65 | €5,401 | €11,306 | +€5,904 | +109.3% |
| Profit (loss) for the period before taxes | 9903 | €92,841 | €111,268 | +€18,426 | +19.8% |
| Income taxes | 67/77 | €22,664 | €28,786 | +€6,122 | +27.0% |
| Profit (loss) for the period | 9904 | €70,178 | €82,482 | +€12,304 | +17.5% |
| Profit (loss) for the period to be appropriated | 9905 | €70,178 | €82,482 | +€12,304 | +17.5% |
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 10 October 2026 via checked.be.