BMP Building Services: what changed
What changed
BMP Building Services
NACE 41.001, General construction of residential buildings
filed annual accounts (NBB)
Net result for the year
€265,085
2024 · -€14,232+€279,317
Equity
€2.6m
2024 · €2.6m+€65,085
Cash
€661,345
2024 · €544,346+€116,999
Balance sheet total
€12.6m
2024 · €10.7m+€1.8m
Largest movements
Assets
- Receivables within one year +€1.8m
up €1.8m (+24.0%), from €7.7m to €9.5m
of which Trade receivables: +€2.2m
- Deferred charges and accrued income +€259,798
up €259,798 (+131%), from €198,836 to €458,634
- Receivables after one year -€196,823
no longer reported in 2025 (was €196,823)
Equity and liabilities
- Advances received +€855,110
up €855,110 (+387%), from €221,096 to €1.1m
- Trade debts +€519,891
up €519,891 (+13.7%), from €3.8m to €4.3m
- Short-term financial debts +€498,663
up €498,663 (+19.2%), from €2.6m to €3.1m
- Tax, wage and social debts +€152,285
up €152,285 (+37.4%), from €406,826 to €559,111
of which Taxes: +€169,017
- Debts after one year -€126,500
down €126,500 (-16.8%), from €751,794 to €625,293
Income statement
- Turnover +€10.3m
up €10.3m (+45.4%), from €22.6m to €32.8m
- Goods and materials +€9.6m
up €9.6m (+60.3%), from €15.9m to €25.5m
of which Purchases: +€9.5m
- Services and other goods +€345,688
up €345,688 (+14.5%), from €2.4m to €2.7m
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€14,232
Turnover
+€10.3m
Other operating income
-€33,743
Goods and materials
-€9.6m
Services and other goods
-€345,688
Staff costs
-€97,688
Depreciation
-€3,456
Write-downs
+€287,786
Other operating charges
-€20,562
Other operating items
+€37,456
Financial income
-€43,943
Financial charges
-€63,261
Taxes
-€89,596
Result 2025
€265,085
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€543,129
Investment
-€501,252
Financing
+€75,123
Cash 2024
€544,346
From operations (derived)
+€543,129
Net result for the year
+€265,085
Depreciation
+€623,695
Receivables after one year
+€196,823
Stocks and contracts
+€61,999
Receivables within one year
-€1.8m
Deferred charges and accrued income
-€259,798
Trade debts
+€519,891
Tax, wage and social debts
+€152,285
Advances received
+€855,110
Other debts
-€15,000
Accrued charges and deferred income
-€7,947
Investment (derived)
-€501,252
Investment in fixed assets (net)
-€501,252
Financing
+€75,123
Debts after one year
-€126,500
Current portion of long-term debt
-€97,040
Short-term financial debts
+€498,663
Contributions, distributions and other
-€200,000
Cash 2025
€661,345
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €10,724,540 | €12,569,088 | +€1.8m | +17.2% |
| Fixed assets | 21/28 | €1,732,315 | €1,609,873 | -€122,443 | -7.1% |
| Intangible fixed assets | 21 | €184,283 | €157,482 | -€26,801 | -14.5% |
| Tangible fixed assets | 22/27 | €1,434,826 | €1,407,030 | -€27,796 | -1.9% |
| Land and buildings | 22 | €9,399 | €8,187 | -€1,212 | -12.9% |
| Plant, machinery and equipment | 23 | €470,943 | €630,580 | +€159,638 | +33.9% |
| Furniture and vehicles | 24 | €137,516 | €117,685 | -€19,831 | -14.4% |
| Leasing and similar rights | 25 | €513,376 | €355,615 | -€157,761 | -30.7% |
| Other tangible fixed assets | 26 | €225,060 | €184,032 | -€41,028 | -18.2% |
| Assets under construction and advance payments | 27 | €78,532 | €110,931 | +€32,399 | +41.3% |
| Financial fixed assets | 28 | €113,206 | €45,360 | -€67,846 | -59.9% |
| Companies linked by participating interests | 282/3 | €86,666 | €20,000 | -€66,666 | -76.9% |
| Participating interests | 282 | €86,666 | €20,000 | -€66,666 | -76.9% |
| Other financial fixed assets | 284/8 | €26,540 | €25,360 | -€1,180 | -4.4% |
| Shares | 284 | €1,850 | €1,850 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €24,690 | €23,510 | -€1,180 | -4.8% |
| Current assets | 29/58 | €8,992,225 | €10,959,216 | +€2.0m | +21.9% |
| Amounts receivable after more than one year | 29 | €196,823 | - | -€196,823 | |
| Other amounts receivable | 291 | €196,823 | - | -€196,823 | |
| Stocks and contracts in progress | 3 | €356,449 | €294,450 | -€61,999 | -17.4% |
| Stocks | 30/36 | €356,449 | €294,450 | -€61,999 | -17.4% |
| Goods purchased for resale | 34 | €356,449 | €294,450 | -€61,999 | -17.4% |
| Amounts receivable within one year | 40/41 | €7,695,771 | €9,544,785 | +€1.8m | +24.0% |
| Trade receivables | 40 | €6,138,659 | €8,306,412 | +€2.2m | +35.3% |
| Other amounts receivable | 41 | €1,557,111 | €1,238,373 | -€318,738 | -20.5% |
| Cash at bank and in hand | 54/58 | €544,346 | €661,345 | +€116,999 | +21.5% |
| Deferred charges and accrued income | 490/1 | €198,836 | €458,634 | +€259,798 | +131% |
| Total equity and liabilities | 10/49 | €10,724,540 | €12,569,088 | +€1.8m | +17.2% |
| Equity | 10/15 | €2,550,322 | €2,615,408 | +€65,085 | +2.6% |
| Contributions | 10/11 | €1,011,552 | €1,011,552 | = | 0.0% |
| Reserves | 13 | €1,553,002 | €1,603,856 | +€50,853 | +3.3% |
| Tax-exempt reserves | 132 | €1,557 | €1,557 | = | 0.0% |
| Distributable reserves | 133 | €1,551,446 | €1,602,299 | +€50,853 | +3.3% |
| Profit (loss) carried forward | 14 | -€14,232 | - | +€14,232 | |
| Amounts payable | 17/49 | €8,174,218 | €9,953,680 | +€1.8m | +21.8% |
| Amounts payable after more than one year | 17 | €751,794 | €625,293 | -€126,500 | -16.8% |
| Financial debts | 170/4 | €751,794 | €625,293 | -€126,500 | -16.8% |
| Subordinated loans | 170 | €375,000 | €375,000 | = | 0.0% |
| Leasing and similar obligations | 172 | €160,254 | €69,496 | -€90,758 | -56.6% |
| Credit institutions | 173 | €216,540 | €180,798 | -€35,742 | -16.5% |
| Amounts payable within one year | 42/48 | €7,404,632 | €9,318,542 | +€1.9m | +25.8% |
| Current portion of amounts payable after more than one year | 42 | €375,198 | €278,158 | -€97,040 | -25.9% |
| Financial debts | 43 | €2,600,000 | €3,098,663 | +€498,663 | +19.2% |
| Credit institutions | 430/8 | €2,600,000 | €3,098,663 | +€498,663 | +19.2% |
| Trade debts | 44 | €3,786,512 | €4,306,403 | +€519,891 | +13.7% |
| Suppliers | 440/4 | €3,786,512 | €4,306,403 | +€519,891 | +13.7% |
| Advances received on contracts in progress | 46 | €221,096 | €1,076,206 | +€855,110 | +387% |
| Taxes, remuneration and social security | 45 | €406,826 | €559,111 | +€152,285 | +37.4% |
| Taxes | 450/3 | €140,538 | €309,555 | +€169,017 | +120% |
| Remuneration and social security | 454/9 | €266,288 | €249,556 | -€16,732 | -6.3% |
| Other amounts payable | 47/48 | €15,000 | - | -€15,000 | |
| Accrued charges and deferred income | 492/3 | €17,792 | €9,845 | -€7,947 | -44.7% |
| Operating income | 70/76A | €22,770,032 | €33,020,407 | +€10.3m | +45.0% |
| Turnover | 70 | €22,576,238 | €32,834,789 | +€10.3m | +45.4% |
| Own construction capitalised | 72 | - | €7,542 | +€7,542 | |
| Other operating income | 74 | €193,794 | €160,051 | -€33,743 | -17.4% |
| Non-recurring operating income | 76A | - | €18,025 | +€18,025 | |
| Operating charges | 60/66A | €22,501,045 | €32,275,304 | +€9.8m | +43.4% |
| Goods for resale, raw materials and consumables | 60 | €15,934,185 | €25,540,725 | +€9.6m | +60.3% |
| Purchases | 600/8 | €15,945,155 | €25,478,726 | +€9.5m | +59.8% |
| Change in stocks: decrease (increase) | 609 | -€10,971 | €61,999 | +€72,970 | |
| Services and other goods | 61 | €2,381,070 | €2,726,757 | +€345,688 | +14.5% |
| Remuneration, social security and pensions | 62 | €3,217,970 | €3,315,658 | +€97,688 | +3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €620,239 | €623,695 | +€3,456 | +0.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €316,514 | €28,727 | -€287,786 | -90.9% |
| Other operating charges | 640/8 | €17,266 | €37,828 | +€20,562 | +119% |
| Non-recurring operating charges | 66A | €13,802 | €1,913 | -€11,889 | -86.1% |
| Operating profit (loss) | 9901 | €268,987 | €745,104 | +€476,116 | +177% |
| Financial income | 75/76B | €44,691 | €748 | -€43,943 | -98.3% |
| Recurring financial income | 75 | €44,691 | €748 | -€43,943 | -98.3% |
| Income from current assets | 751 | €15,298 | €69 | -€15,229 | -99.5% |
| Other financial income | 752/9 | €29,392 | €679 | -€28,713 | -97.7% |
| Financial charges | 65/66B | €247,526 | €310,787 | +€63,261 | +25.6% |
| Recurring financial charges | 65 | €247,526 | €262,521 | +€14,995 | +6.1% |
| Debt charges | 650 | €219,861 | €178,250 | -€41,611 | -18.9% |
| Other financial charges | 652/9 | €27,665 | €84,271 | +€56,606 | +205% |
| Non-recurring financial charges | 66B | - | €48,266 | +€48,266 | |
| Profit (loss) for the period before taxes | 9903 | €66,152 | €435,065 | +€368,913 | +558% |
| Income taxes | 67/77 | €80,384 | €169,980 | +€89,596 | +111% |
| Taxes | 670/3 | €80,384 | €169,980 | +€89,596 | +111% |
| Profit (loss) for the period | 9904 | -€14,232 | €265,085 | +€279,317 | |
| Profit (loss) for the period to be appropriated | 9905 | -€14,232 | €265,085 | +€279,317 |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.