BMPS TRADING: 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.
BMPS TRADING
Largest movements
- Tangible fixed assets -€77,075
down €77,075 (-32.7%), from €235,888 to €158,813
of which Furniture and vehicles: -€46,196
- Receivables within one year -€42,654
down €42,654 (-62.9%), from €67,817 to €25,163
of which Trade receivables: -€58,239
- Reserves -€95,152
down €95,152 (-100.0%), from €95,152 to €0
- Profit (loss) carried forward -€20,286
down €20,286, from €0 to -€20,286
- Trade debts -€5,101
down €5,101 (-52.1%), from €9,800 to €4,698
- Write-downs +€68,000
new in 2025: €68,000
- Gross operating margin +€42,437
up €42,437, from -€12,400 to €30,037
- Other operating charges +€5,535
up €5,535 (+223.1%), from €2,481 to €8,016
- Depreciation -€2,307
down €2,307 (-3.3%), from €70,314 to €68,007
- Taxes +€350
new in 2025: €350
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 | €312,029 | €189,697 | -€122,331 | -39.2% |
| Fixed assets | 21/28 | €236,623 | €158,948 | -€77,675 | -32.8% |
| Tangible fixed assets | 22/27 | €235,888 | €158,813 | -€77,075 | -32.7% |
| Land and buildings | 22 | €52,488 | €51,513 | -€975 | -1.9% |
| Plant, machinery and equipment | 23 | €70,137 | €40,233 | -€29,904 | -42.6% |
| Furniture and vehicles | 24 | €113,263 | €67,067 | -€46,196 | -40.8% |
| Financial fixed assets | 28 | €735 | €135 | -€600 | -81.6% |
| Current assets | 29/58 | €75,405 | €30,749 | -€44,656 | -59.2% |
| Stocks and contracts in progress | 3 | €3,500 | €3,500 | = | 0.0% |
| Stocks | 30/36 | €3,500 | €3,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €67,817 | €25,163 | -€42,654 | -62.9% |
| Trade receivables | 40 | €67,817 | €9,578 | -€58,239 | -85.9% |
| Other amounts receivable | 41 | - | €15,585 | +€15,585 | |
| Cash at bank and in hand | 54/58 | €2,515 | €292 | -€2,223 | -88.4% |
| Deferred charges and accrued income | 490/1 | €1,573 | €1,795 | +€222 | +14.1% |
| Total equity and liabilities | 10/49 | €312,029 | €189,697 | -€122,331 | -39.2% |
| Equity | 10/15 | €101,352 | -€14,086 | -€115,438 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €95,152 | €0 | -€95,152 | -100.0% |
| Distributable reserves | 133 | €95,152 | €0 | -€95,152 | -100.0% |
| Profit (loss) carried forward | 14 | €0 | -€20,286 | -€20,286 | |
| Amounts payable | 17/49 | €210,676 | €203,783 | -€6,893 | -3.3% |
| Amounts payable within one year | 42/48 | €210,676 | €203,783 | -€6,893 | -3.3% |
| Trade debts | 44 | €9,800 | €4,698 | -€5,101 | -52.1% |
| Suppliers | 440/4 | €9,800 | €4,698 | -€5,101 | -52.1% |
| Taxes, remuneration and social security | 45 | €2,034 | €1,184 | -€849 | -41.8% |
| Taxes | 450/3 | €2,034 | €1,184 | -€849 | -41.8% |
| Other amounts payable | 47/48 | €198,843 | €197,900 | -€943 | -0.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €70,314 | €68,007 | -€2,307 | -3.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €68,000 | +€68,000 | |
| Other operating charges | 640/8 | €2,481 | €8,016 | +€5,535 | +223.1% |
| Gross operating margin | 9900 | -€12,400 | €30,037 | +€42,437 | |
| Operating profit (loss) | 9901 | -€85,195 | -€113,986 | -€28,791 | -33.8% |
| Financial income | 75/76B | €0 | €19 | +€19 | +62033.3% |
| Recurring financial income | 75 | €0 | €19 | +€19 | +62033.3% |
| Financial charges | 65/66B | €979 | €1,120 | +€142 | +14.5% |
| Recurring financial charges | 65 | €979 | €1,120 | +€142 | +14.5% |
| Profit (loss) for the period before taxes | 9903 | -€86,174 | -€115,088 | -€28,914 | -33.6% |
| Income taxes | 67/77 | - | €350 | +€350 | |
| Profit (loss) for the period | 9904 | -€86,174 | -€115,438 | -€29,264 | -34.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€86,174 | -€115,438 | -€29,264 | -34.0% |
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.