BMN CONSULT: 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 CONSULT
Largest movements
- Stocks and contracts +€17,518
up €17,518 (+39.3%), from €44,540 to €62,058
- Tangible fixed assets -€15,367
down €15,367 (-2.6%), from €588,868 to €573,501
of which Land and buildings: -€10,787
- Profit (loss) carried forward +€31,846
up €31,846 (+35.4%), from -€89,923 to -€58,077
- Debts after one year -€27,577
down €27,577 (-4.6%), from €597,059 to €569,482
of which Financial debts: -€27,577
- Trade debts -€13,065
down €13,065 (-61.2%), from €21,334 to €8,268
- Gross operating margin +€66,614
up €66,614 (+52.7%), from €126,480 to €193,095
- Other operating charges -€30,786
down €30,786 (-81.6%), from €37,741 to €6,955
- Staff costs +€21,735
up €21,735 (+22.9%), from €94,922 to €116,656
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 | €693,964 | €692,155 | -€1,809 | -0.3% |
| Fixed assets | 21/28 | €612,509 | €594,642 | -€17,867 | -2.9% |
| Intangible fixed assets | 21 | €21,301 | €18,801 | -€2,500 | -11.7% |
| Tangible fixed assets | 22/27 | €588,868 | €573,501 | -€15,367 | -2.6% |
| Land and buildings | 22 | €578,213 | €567,425 | -€10,787 | -1.9% |
| Plant, machinery and equipment | 23 | €389 | €306 | -€82 | -21.2% |
| Furniture and vehicles | 24 | €6,545 | €3,061 | -€3,484 | -53.2% |
| Other tangible fixed assets | 26 | €3,722 | €2,708 | -€1,013 | -27.2% |
| Financial fixed assets | 28 | €2,340 | €2,340 | = | 0.0% |
| Current assets | 29/58 | €81,454 | €97,512 | +€16,058 | +19.7% |
| Stocks and contracts in progress | 3 | €44,540 | €62,058 | +€17,518 | +39.3% |
| Stocks | 30/36 | €44,540 | €62,058 | +€17,518 | +39.3% |
| Amounts receivable within one year | 40/41 | €2,105 | - | -€2,105 | |
| Trade receivables | 40 | €2,105 | - | -€2,105 | |
| Cash at bank and in hand | 54/58 | €25,351 | €26,344 | +€993 | +3.9% |
| Deferred charges and accrued income | 490/1 | €9,459 | €9,110 | -€349 | -3.7% |
| Total equity and liabilities | 10/49 | €693,964 | €692,155 | -€1,809 | -0.3% |
| Equity | 10/15 | -€88,923 | -€57,077 | +€31,846 | +35.8% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€89,923 | -€58,077 | +€31,846 | +35.4% |
| Amounts payable | 17/49 | €782,887 | €749,232 | -€33,655 | -4.3% |
| Amounts payable after more than one year | 17 | €597,059 | €569,482 | -€27,577 | -4.6% |
| Financial debts | 170/4 | €397,059 | €369,482 | -€27,577 | -6.9% |
| Other amounts payable | 178/9 | €200,000 | €200,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €184,884 | €178,851 | -€6,033 | -3.3% |
| Current portion of amounts payable after more than one year | 42 | €28,907 | €27,577 | -€1,330 | -4.6% |
| Trade debts | 44 | €21,334 | €8,268 | -€13,065 | -61.2% |
| Suppliers | 440/4 | €21,334 | €8,268 | -€13,065 | -61.2% |
| Taxes, remuneration and social security | 45 | €27,179 | €31,429 | +€4,249 | +15.6% |
| Taxes | 450/3 | €22,203 | €26,856 | +€4,654 | +21.0% |
| Remuneration and social security | 454/9 | €4,977 | €4,572 | -€404 | -8.1% |
| Other amounts payable | 47/48 | €107,465 | €111,577 | +€4,112 | +3.8% |
| Accrued charges and deferred income | 492/3 | €943 | €899 | -€45 | -4.7% |
| Remuneration, social security and pensions | 62 | €94,922 | €116,656 | +€21,735 | +22.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,558 | €23,928 | -€1,630 | -6.4% |
| Other operating charges | 640/8 | €37,741 | €6,955 | -€30,786 | -81.6% |
| Gross operating margin | 9900 | €126,480 | €193,095 | +€66,614 | +52.7% |
| Operating profit (loss) | 9901 | -€31,741 | €45,555 | +€77,296 | |
| Financial income | 75/76B | €20 | €78 | +€58 | +299% |
| Recurring financial income | 75 | €20 | €78 | +€58 | +299% |
| Financial charges | 65/66B | €12,577 | €13,788 | +€1,210 | +9.6% |
| Recurring financial charges | 65 | €12,577 | €13,788 | +€1,210 | +9.6% |
| Profit (loss) for the period before taxes | 9903 | -€44,298 | €31,846 | +€76,144 | |
| Profit (loss) for the period | 9904 | -€44,298 | €31,846 | +€76,144 | |
| Profit (loss) for the period to be appropriated | 9905 | -€44,298 | €31,846 | +€76,144 |
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.