BMR CONSULTANCY: 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 CONSULTANCY
Largest movements
- Cash -€20,680
down €20,680 (-48.9%), from €42,330 to €21,650
mainly Contributions, distributions and other (-€29,213) and Receivables within one year (-€9,624)
- Receivables within one year +€9,624
up €9,624 (+29.2%), from €32,929 to €42,553
of which Other amounts receivable: +€13,483
- Profit (loss) carried forward -€18,294
down €18,294 (-100%), from €18,294 to €0
- Other debts +€6,133
up €6,133 (+22.0%), from €27,854 to €33,987
- Trade debts +€3,122
up €3,122 (+18.9%), from €16,494 to €19,616
- Tax, wage and social debts -€1,392
down €1,392 (-25.8%), from €5,397 to €4,005
- Gross operating margin +€16,869
up €16,869 (+202%), from €8,345 to €25,213
- Taxes +€8,033
up €8,033 (+718%), from €1,119 to €9,152
- Financial charges -€1,232
down €1,232 (-20.2%), from €6,111 to €4,878
- Financial income +€1,060
up €1,060 (+2,120,420%), from €0 to €1,060
- Other operating charges +€275
up €275 (+26.5%), from €1,038 to €1,313
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 | €80,922 | €70,485 | -€10,438 | -12.9% |
| Fixed assets | 21/28 | €5,175 | €5,775 | +€600 | +11.6% |
| Financial fixed assets | 28 | €5,175 | €5,775 | +€600 | +11.6% |
| Current assets | 29/58 | €75,747 | €64,710 | -€11,038 | -14.6% |
| Amounts receivable within one year | 40/41 | €32,929 | €42,553 | +€9,624 | +29.2% |
| Trade receivables | 40 | €14,895 | €11,037 | -€3,859 | -25.9% |
| Other amounts receivable | 41 | €18,033 | €31,516 | +€13,483 | +74.8% |
| Cash at bank and in hand | 54/58 | €42,330 | €21,650 | -€20,680 | -48.9% |
| Deferred charges and accrued income | 490/1 | €489 | €507 | +€18 | +3.8% |
| Total equity and liabilities | 10/49 | €80,922 | €70,485 | -€10,438 | -12.9% |
| Equity | 10/15 | €23,294 | €5,000 | -€18,294 | -78.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,294 | €0 | -€18,294 | -100% |
| Amounts payable | 17/49 | €57,628 | €65,485 | +€7,857 | +13.6% |
| Amounts payable within one year | 42/48 | €51,439 | €59,296 | +€7,857 | +15.3% |
| Financial debts | 43 | €1,694 | €1,687 | -€7 | -0.4% |
| Credit institutions | 430/8 | €1,694 | €1,687 | -€7 | -0.4% |
| Trade debts | 44 | €16,494 | €19,616 | +€3,122 | +18.9% |
| Suppliers | 440/4 | €16,494 | €19,616 | +€3,122 | +18.9% |
| Taxes, remuneration and social security | 45 | €5,397 | €4,005 | -€1,392 | -25.8% |
| Taxes | 450/3 | €5,397 | €4,005 | -€1,392 | -25.8% |
| Other amounts payable | 47/48 | €27,854 | €33,987 | +€6,133 | +22.0% |
| Accrued charges and deferred income | 492/3 | €6,189 | €6,189 | = | 0.0% |
| Remuneration, social security and pensions | 62 | - | €11 | +€11 | |
| Other operating charges | 640/8 | €1,038 | €1,313 | +€275 | +26.5% |
| Gross operating margin | 9900 | €8,345 | €25,213 | +€16,869 | +202% |
| Operating profit (loss) | 9901 | €7,306 | €23,889 | +€16,583 | +227% |
| Financial income | 75/76B | €0 | €1,060 | +€1,060 | +2,120,420% |
| Recurring financial income | 75 | €0 | €1,060 | +€1,060 | +2,120,420% |
| Financial charges | 65/66B | €6,111 | €4,878 | -€1,232 | -20.2% |
| Recurring financial charges | 65 | €6,111 | €4,878 | -€1,232 | -20.2% |
| Profit (loss) for the period before taxes | 9903 | €1,196 | €20,071 | +€18,875 | +1,579% |
| Income taxes | 67/77 | €1,119 | €9,152 | +€8,033 | +718% |
| Profit (loss) for the period | 9904 | €77 | €10,919 | +€10,842 | +14,088% |
| Profit (loss) for the period to be appropriated | 9905 | €77 | €10,919 | +€10,842 | +14,088% |
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 20 October 2026 via checked.be.