BMR ANSPACH: 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.
BMR ANSPACH
Largest movements
- Current investments -€170,000
no longer reported in 2025 (was €170,000)
- Tangible fixed assets -€88,648
down €88,648 (-4.1%), from €2.2m to €2.1m
- Cash -€36,103
down €36,103 (-27.4%), from €131,569 to €95,467
mainly Debts after one year (-€300,000) and Net result for the year (-€27,332)
- Debts after one year -€300,000
down €300,000 (-21.1%), from €1.4m to €1.1m
- Accrued charges and deferred income +€34,702
up €34,702 (+23.7%), from €146,693 to €181,395
- Profit (loss) carried forward -€27,332
down €27,332 (-13.9%), from -€197,086 to -€224,418
- Gross operating margin -€49,934
down €49,934 (-33.4%), from €149,313 to €99,379
- Financial charges -€20,596
down €20,596 (-37.1%), from €55,493 to €34,897
- Financial income -€14,554
down €14,554 (-89.7%), from €16,230 to €1,676
- Taxes -€9,738
down €9,738, from €4,869 to -€4,869
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 | €2,476,769 | €2,182,145 | -€294,623 | -11.9% |
| Fixed assets | 21/28 | €2,173,348 | €2,084,699 | -€88,648 | -4.1% |
| Tangible fixed assets | 22/27 | €2,173,348 | €2,084,699 | -€88,648 | -4.1% |
| Land and buildings | 22 | €2,173,348 | €2,084,699 | -€88,648 | -4.1% |
| Current assets | 29/58 | €303,421 | €97,446 | -€205,975 | -67.9% |
| Amounts receivable within one year | 40/41 | €1,135 | €1,340 | +€205 | +18.1% |
| Trade receivables | 40 | €1,135 | €837 | -€298 | -26.2% |
| Other amounts receivable | 41 | - | €503 | +€503 | |
| Current investments | 50/53 | €170,000 | - | -€170,000 | |
| Cash at bank and in hand | 54/58 | €131,569 | €95,467 | -€36,103 | -27.4% |
| Deferred charges and accrued income | 490/1 | €717 | €639 | -€77 | -10.8% |
| Total equity and liabilities | 10/49 | €2,476,769 | €2,182,145 | -€294,623 | -11.9% |
| Equity | 10/15 | €902,914 | €875,582 | -€27,332 | -3.0% |
| Contributions | 10/11 | €1,100,000 | €1,100,000 | = | 0.0% |
| Contributions outside capital | 11 | €1,100,000 | €1,100,000 | = | 0.0% |
| Other | 1109/19 | €1,100,000 | €1,100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€197,086 | -€224,418 | -€27,332 | -13.9% |
| Amounts payable | 17/49 | €1,573,855 | €1,306,563 | -€267,291 | -17.0% |
| Amounts payable after more than one year | 17 | €1,425,000 | €1,125,000 | -€300,000 | -21.1% |
| Financial debts | 170/4 | €1,425,000 | €1,125,000 | -€300,000 | -21.1% |
| Amounts payable within one year | 42/48 | €2,162 | €168 | -€1,994 | -92.2% |
| Trade debts | 44 | €2,162 | €168 | -€1,994 | -92.2% |
| Suppliers | 440/4 | €2,162 | €168 | -€1,994 | -92.2% |
| Accrued charges and deferred income | 492/3 | €146,693 | €181,395 | +€34,702 | +23.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €88,648 | €88,648 | = | 0.0% |
| Other operating charges | 640/8 | €9,414 | €9,710 | +€296 | +3.1% |
| Gross operating margin | 9900 | €149,313 | €99,379 | -€49,934 | -33.4% |
| Operating profit (loss) | 9901 | €51,251 | €1,021 | -€50,230 | -98.0% |
| Financial income | 75/76B | €16,230 | €1,676 | -€14,554 | -89.7% |
| Recurring financial income | 75 | €16,230 | €1,676 | -€14,554 | -89.7% |
| Financial charges | 65/66B | €55,493 | €34,897 | -€20,596 | -37.1% |
| Recurring financial charges | 65 | €55,493 | €34,897 | -€20,596 | -37.1% |
| Profit (loss) for the period before taxes | 9903 | €11,988 | -€32,201 | -€44,189 | |
| Income taxes | 67/77 | €4,869 | -€4,869 | -€9,738 | |
| Profit (loss) for the period | 9904 | €7,119 | -€27,332 | -€34,451 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,119 | -€27,332 | -€34,451 |
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 29 October 2026 via checked.be.