BMP: 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.
BMP
Largest movements
- Receivables within one year +€138,267
up €138,267 (+32.0%), from €432,133 to €570,400
of which Trade receivables: +€135,520
- Cash -€76,148
down €76,148 (-32.6%), from €233,867 to €157,719
mainly Contributions, distributions and other (-€357,143) and Receivables within one year (-€138,267)
- Reserves +€55,377
up €55,377 (+64.7%), from €85,623 to €141,000
- Other debts -€36,285
down €36,285 (-11.3%), from €321,541 to €285,256
- Tax, wage and social debts +€35,406
up €35,406 (+29.2%), from €121,379 to €156,784
of which Taxes: +€35,406
- Trade debts +€10,547
up €10,547 (+688%), from €1,534 to €12,080
- Taxes -€9,659
down €9,659 (-6.4%), from €151,911 to €142,253
- Gross operating margin +€6,762
up €6,762 (+1.2%), from €569,433 to €576,195
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 | €979,227 | €1,044,271 | +€65,045 | +6.6% |
| Fixed assets | 21/28 | €309,797 | €312,602 | +€2,805 | +0.9% |
| Tangible fixed assets | 22/27 | €309,797 | €312,602 | +€2,805 | +0.9% |
| Land and buildings | 22 | €309,797 | €311,672 | +€1,874 | +0.6% |
| Furniture and vehicles | 24 | - | €931 | +€931 | |
| Current assets | 29/58 | €669,429 | €731,669 | +€62,240 | +9.3% |
| Amounts receivable within one year | 40/41 | €432,133 | €570,400 | +€138,267 | +32.0% |
| Trade receivables | 40 | €240,790 | €376,310 | +€135,520 | +56.3% |
| Other amounts receivable | 41 | €191,343 | €194,090 | +€2,747 | +1.4% |
| Cash at bank and in hand | 54/58 | €233,867 | €157,719 | -€76,148 | -32.6% |
| Deferred charges and accrued income | 490/1 | €3,430 | €3,550 | +€120 | +3.5% |
| Total equity and liabilities | 10/49 | €979,227 | €1,044,271 | +€65,045 | +6.6% |
| Equity | 10/15 | €95,623 | €151,000 | +€55,377 | +57.9% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €85,623 | €141,000 | +€55,377 | +64.7% |
| Distributable reserves | 133 | €85,623 | €141,000 | +€55,377 | +64.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €40,801 | €40,801 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €40,801 | €40,801 | = | 0.0% |
| Major repairs and maintenance | 162 | €40,801 | €40,801 | = | 0.0% |
| Amounts payable | 17/49 | €842,802 | €852,470 | +€9,668 | +1.1% |
| Amounts payable within one year | 42/48 | €444,453 | €454,121 | +€9,668 | +2.2% |
| Trade debts | 44 | €1,534 | €12,080 | +€10,547 | +688% |
| Suppliers | 440/4 | €1,534 | €12,080 | +€10,547 | +688% |
| Taxes, remuneration and social security | 45 | €121,379 | €156,784 | +€35,406 | +29.2% |
| Taxes | 450/3 | €121,379 | €156,784 | +€35,406 | +29.2% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €321,541 | €285,256 | -€36,285 | -11.3% |
| Accrued charges and deferred income | 492/3 | €398,349 | €398,349 | = | 0.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,674 | €15,661 | +€987 | +6.7% |
| Other operating charges | 640/8 | €5,531 | €5,703 | +€171 | +3.1% |
| Gross operating margin | 9900 | €569,433 | €576,195 | +€6,762 | +1.2% |
| Operating profit (loss) | 9901 | €549,228 | €554,832 | +€5,604 | +1.0% |
| Financial charges | 65/66B | €542 | €59 | -€483 | -89.2% |
| Recurring financial charges | 65 | €542 | €59 | -€483 | -89.2% |
| Profit (loss) for the period before taxes | 9903 | €548,685 | €554,773 | +€6,088 | +1.1% |
| Income taxes | 67/77 | €151,911 | €142,253 | -€9,659 | -6.4% |
| Profit (loss) for the period | 9904 | €396,774 | €412,520 | +€15,746 | +4.0% |
| Profit (loss) for the period to be appropriated | 9905 | €396,774 | €412,520 | +€15,746 | +4.0% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.