bmoreconsulting: 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.
bmoreconsulting
Largest movements
- Cash -€34,123
down €34,123 (-28.2%), from €121,143 to €87,020
mainly Contributions, distributions and other (-€92,647) and Investment in fixed assets (net) (-€25,087)
- Tangible fixed assets +€14,404
up €14,404 (+209.9%), from €6,864 to €21,267
of which Furniture and vehicles: +€18,037
- Receivables within one year +€1,754
up €1,754 (+13.0%), from €13,535 to €15,288
of which Other amounts receivable: +€901
- Profit (loss) carried forward -€76,415
down €76,415 (-82.4%), from €92,686 to €16,271
- Other debts +€63,720
up €63,720 (+1107.3%), from €5,755 to €69,474
- Tax, wage and social debts -€4,024
down €4,024 (-36.7%), from €10,977 to €6,953
of which Remuneration and social security: -€2,117
- Trade debts -€2,477
down €2,477 (-47.3%), from €5,239 to €2,761
- Depreciation +€7,273
up €7,273 (+213.2%), from €3,411 to €10,684
- Gross operating margin -€3,722
down €3,722 (-9.9%), from €37,649 to €33,927
- Taxes -€1,944
down €1,944 (-27.6%), from €7,042 to €5,099
- Financial charges -€809
down €809 (-43.9%), from €1,844 to €1,036
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 | €145,641 | €126,445 | -€19,196 | -13.2% |
| Fixed assets | 21/28 | €6,864 | €21,267 | +€14,404 | +209.9% |
| Tangible fixed assets | 22/27 | €6,864 | €21,267 | +€14,404 | +209.9% |
| Land and buildings | 22 | €583 | €171 | -€411 | -70.6% |
| Plant, machinery and equipment | 23 | €6,035 | €2,813 | -€3,221 | -53.4% |
| Furniture and vehicles | 24 | €246 | €18,283 | +€18,037 | +7321.5% |
| Current assets | 29/58 | €138,778 | €105,177 | -€33,600 | -24.2% |
| Amounts receivable within one year | 40/41 | €13,535 | €15,288 | +€1,754 | +13.0% |
| Trade receivables | 40 | €13,535 | €14,387 | +€852 | +6.3% |
| Other amounts receivable | 41 | - | €901 | +€901 | |
| Cash at bank and in hand | 54/58 | €121,143 | €87,020 | -€34,123 | -28.2% |
| Deferred charges and accrued income | 490/1 | €4,100 | €2,869 | -€1,231 | -30.0% |
| Total equity and liabilities | 10/49 | €145,641 | €126,445 | -€19,196 | -13.2% |
| Equity | 10/15 | €123,671 | €47,256 | -€76,415 | -61.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €12,385 | €12,385 | = | 0.0% |
| Distributable reserves | 133 | €12,385 | €12,385 | = | 0.0% |
| Profit (loss) carried forward | 14 | €92,686 | €16,271 | -€76,415 | -82.4% |
| Amounts payable | 17/49 | €21,970 | €79,189 | +€57,219 | +260.4% |
| Amounts payable within one year | 42/48 | €21,970 | €79,189 | +€57,219 | +260.4% |
| Trade debts | 44 | €5,239 | €2,761 | -€2,477 | -47.3% |
| Suppliers | 440/4 | €5,239 | €2,761 | -€2,477 | -47.3% |
| Taxes, remuneration and social security | 45 | €10,977 | €6,953 | -€4,024 | -36.7% |
| Taxes | 450/3 | €8,860 | €6,953 | -€1,907 | -21.5% |
| Remuneration and social security | 454/9 | €2,117 | - | -€2,117 | |
| Other amounts payable | 47/48 | €5,755 | €69,474 | +€63,720 | +1107.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,411 | €10,684 | +€7,273 | +213.2% |
| Other operating charges | 640/8 | €850 | €877 | +€27 | +3.2% |
| Gross operating margin | 9900 | €37,649 | €33,927 | -€3,722 | -9.9% |
| Operating profit (loss) | 9901 | €33,388 | €22,366 | -€11,022 | -33.0% |
| Financial income | 75/76B | €0 | €0 | -€0 | -83.3% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -83.3% |
| Financial charges | 65/66B | €1,844 | €1,036 | -€809 | -43.9% |
| Recurring financial charges | 65 | €1,844 | €1,036 | -€809 | -43.9% |
| Profit (loss) for the period before taxes | 9903 | €31,544 | €21,331 | -€10,213 | -32.4% |
| Income taxes | 67/77 | €7,042 | €5,099 | -€1,944 | -27.6% |
| Profit (loss) for the period | 9904 | €24,502 | €16,232 | -€8,270 | -33.8% |
| Profit (loss) for the period to be appropriated | 9905 | €24,502 | €16,232 | -€8,270 | -33.8% |
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 11 October 2026 via checked.be.