BMR - ENGINEERING: 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 - ENGINEERING
Largest movements
- Cash +€94,339
up €94,339 (+48.5%), from €194,664 to €289,003
mainly Current investments (+€84,195) and Net result for the year (+€50,040)
- Current investments -€84,195
no longer reported in 2025 (was €84,195)
- Tangible fixed assets -€46,362
down €46,362 (-7.5%), from €615,856 to €569,494
of which Furniture and vehicles: -€31,542
- Debts after one year -€43,349
down €43,349 (-9.3%), from €466,992 to €423,642
- Reserves -€16,905
down €16,905 (-4.5%), from €379,006 to €362,102
- Tax, wage and social debts +€9,927
up €9,927 (+65.8%), from €15,084 to €25,011
of which Taxes: +€13,218
- Gross operating margin -€13,040
down €13,040 (-8.6%), from €150,989 to €137,949
- Taxes -€4,226
down €4,226 (-16.3%), from €25,876 to €21,649
- Financial income +€2,292
up €2,292 (+285%), from €804 to €3,095
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 | €980,026 | €935,023 | -€45,003 | -4.6% |
| Fixed assets | 21/28 | €615,856 | €569,494 | -€46,362 | -7.5% |
| Tangible fixed assets | 22/27 | €615,856 | €569,494 | -€46,362 | -7.5% |
| Land and buildings | 22 | €510,067 | €501,188 | -€8,879 | -1.7% |
| Plant, machinery and equipment | 23 | €3,281 | €3,760 | +€479 | +14.6% |
| Furniture and vehicles | 24 | €86,243 | €54,701 | -€31,542 | -36.6% |
| Other tangible fixed assets | 26 | €16,265 | €9,845 | -€6,420 | -39.5% |
| Current assets | 29/58 | €364,170 | €365,529 | +€1,358 | +0.4% |
| Amounts receivable within one year | 40/41 | €83,780 | €74,774 | -€9,007 | -10.8% |
| Trade receivables | 40 | €31,283 | €21,635 | -€9,648 | -30.8% |
| Other amounts receivable | 41 | €52,498 | €53,139 | +€641 | +1.2% |
| Current investments | 50/53 | €84,195 | - | -€84,195 | |
| Cash at bank and in hand | 54/58 | €194,664 | €289,003 | +€94,339 | +48.5% |
| Deferred charges and accrued income | 490/1 | €1,531 | €1,752 | +€221 | +14.4% |
| Total equity and liabilities | 10/49 | €980,026 | €935,023 | -€45,003 | -4.6% |
| Equity | 10/15 | €394,657 | €377,752 | -€16,905 | -4.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €379,006 | €362,102 | -€16,905 | -4.5% |
| Distributable reserves | 133 | €379,006 | €362,102 | -€16,905 | -4.5% |
| Profit (loss) carried forward | 14 | €3,251 | €3,251 | = | 0.0% |
| Amounts payable | 17/49 | €585,369 | €557,270 | -€28,099 | -4.8% |
| Amounts payable after more than one year | 17 | €466,992 | €423,642 | -€43,349 | -9.3% |
| Financial debts | 170/4 | €466,992 | €423,642 | -€43,349 | -9.3% |
| Amounts payable within one year | 42/48 | €118,377 | €133,628 | +€15,251 | +12.9% |
| Current portion of amounts payable after more than one year | 42 | €41,742 | €43,346 | +€1,604 | +3.8% |
| Financial debts | 43 | €209 | €251 | +€41 | +19.7% |
| Credit institutions | 430/8 | €209 | €251 | +€41 | +19.7% |
| Trade debts | 44 | €3,334 | €822 | -€2,512 | -75.3% |
| Suppliers | 440/4 | €3,334 | €822 | -€2,512 | -75.3% |
| Taxes, remuneration and social security | 45 | €15,084 | €25,011 | +€9,927 | +65.8% |
| Taxes | 450/3 | €11,793 | €25,011 | +€13,218 | +112% |
| Remuneration and social security | 454/9 | €3,291 | - | -€3,291 | |
| Other amounts payable | 47/48 | €58,007 | €64,198 | +€6,191 | +10.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €47,207 | €47,866 | +€659 | +1.4% |
| Other operating charges | 640/8 | €3,904 | €2,699 | -€1,205 | -30.9% |
| Gross operating margin | 9900 | €150,989 | €137,949 | -€13,040 | -8.6% |
| Operating profit (loss) | 9901 | €99,878 | €87,384 | -€12,494 | -12.5% |
| Financial income | 75/76B | €804 | €3,095 | +€2,292 | +285% |
| Recurring financial income | 75 | €804 | €3,095 | +€2,292 | +285% |
| Financial charges | 65/66B | €20,099 | €18,789 | -€1,310 | -6.5% |
| Recurring financial charges | 65 | €20,099 | €18,789 | -€1,310 | -6.5% |
| Profit (loss) for the period before taxes | 9903 | €80,583 | €71,689 | -€8,893 | -11.0% |
| Income taxes | 67/77 | €25,876 | €21,649 | -€4,226 | -16.3% |
| Profit (loss) for the period | 9904 | €54,707 | €50,040 | -€4,667 | -8.5% |
| Profit (loss) for the period to be appropriated | 9905 | €54,707 | €50,040 | -€4,667 | -8.5% |
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 22 October 2026 via checked.be.