BMR CONCEPT: 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 CONCEPT
Largest movements
- Receivables within one year +€73,097
up €73,097 (+61.1%), from €119,681 to €192,778
of which Other amounts receivable: +€47,732
- Cash -€43,981
down €43,981 (-99.7%), from €44,093 to €112
mainly Receivables within one year (-€73,097) and Investment in fixed assets (net) (-€34,294)
- Tangible fixed assets +€30,598
new in 2025: €30,598
of which Furniture and vehicles: +€29,098
- Trade debts +€47,572
up €47,572 (+30.4%), from €156,524 to €204,096
- Profit (loss) carried forward +€8,978
up €8,978 (+47.3%), from -€18,977 to -€9,999
- Tax, wage and social debts +€4,204
up €4,204 (+128.6%), from €3,270 to €7,474
of which Remuneration and social security: +€4,177
- Turnover +€116,223
up €116,223 (+24.8%), from €468,962 to €585,185
- Purchases and services +€74,930
up €74,930 (+17.0%), from €441,547 to €516,477
- Gross operating margin +€43,052
up €43,052 (+149.5%), from €28,805 to €71,857
- Staff costs +€14,369
up €14,369 (+78.3%), from €18,358 to €32,727
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 | €163,774 | €223,862 | +€60,088 | +36.7% |
| Fixed assets | 21/28 | - | €30,972 | +€30,972 | |
| Tangible fixed assets | 22/27 | - | €30,598 | +€30,598 | |
| Plant, machinery and equipment | 23 | - | €1,500 | +€1,500 | |
| Furniture and vehicles | 24 | - | €29,098 | +€29,098 | |
| Financial fixed assets | 28 | - | €374 | +€374 | |
| Current assets | 29/58 | €163,774 | €192,890 | +€29,115 | +17.8% |
| Amounts receivable within one year | 40/41 | €119,681 | €192,778 | +€73,097 | +61.1% |
| Trade receivables | 40 | €79,326 | €104,691 | +€25,365 | +32.0% |
| Other amounts receivable | 41 | €40,355 | €88,087 | +€47,732 | +118.3% |
| Cash at bank and in hand | 54/58 | €44,093 | €112 | -€43,981 | -99.7% |
| Total equity and liabilities | 10/49 | €163,774 | €223,862 | +€60,088 | +36.7% |
| Equity | 10/15 | -€14,977 | -€5,999 | +€8,978 | +59.9% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,977 | -€9,999 | +€8,978 | +47.3% |
| Amounts payable | 17/49 | €178,752 | €229,861 | +€51,110 | +28.6% |
| Amounts payable within one year | 42/48 | €178,752 | €229,861 | +€51,110 | +28.6% |
| Trade debts | 44 | €156,524 | €204,096 | +€47,572 | +30.4% |
| Suppliers | 440/4 | €156,524 | €204,096 | +€47,572 | +30.4% |
| Taxes, remuneration and social security | 45 | €3,270 | €7,474 | +€4,204 | +128.6% |
| Taxes | 450/3 | €3,164 | €3,191 | +€27 | +0.9% |
| Remuneration and social security | 454/9 | €105 | €4,282 | +€4,177 | +3962.9% |
| Other amounts payable | 47/48 | €18,958 | €18,292 | -€667 | -3.5% |
| Turnover | 70 | €468,962 | €585,185 | +€116,223 | +24.8% |
| Non-recurring operating income | 76A | €1,389 | €3,149 | +€1,760 | +126.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €441,547 | €516,477 | +€74,930 | +17.0% |
| Remuneration, social security and pensions | 62 | €18,358 | €32,727 | +€14,369 | +78.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €3,322 | +€3,322 | |
| Other operating charges | 640/8 | €2,192 | €1,613 | -€579 | -26.4% |
| Non-recurring operating charges | 66A | - | €22,773 | +€22,773 | |
| Gross operating margin | 9900 | €28,805 | €71,857 | +€43,052 | +149.5% |
| Operating profit (loss) | 9901 | €8,255 | €11,422 | +€3,167 | +38.4% |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €53 | €48 | -€5 | -9.5% |
| Recurring financial charges | 65 | €53 | €48 | -€5 | -9.5% |
| Profit (loss) for the period before taxes | 9903 | €8,202 | €11,377 | +€3,175 | +38.7% |
| Income taxes | 67/77 | €45 | €2,399 | +€2,354 | +5231.4% |
| Profit (loss) for the period | 9904 | €8,157 | €8,978 | +€821 | +10.1% |
| Profit (loss) for the period to be appropriated | 9905 | €8,157 | €8,978 | +€821 | +10.1% |
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.