BMR GESTION: what changed
BMR GESTION
Largest movements
- Receivables within one year -€218,127
down €218,127 (-39.3%), from €554,878 to €336,751
of which Other amounts receivable: -€236,772
- Tangible fixed assets +€117,904
up €117,904 (+12.0%), from €981,871 to €1.1m
of which Land and buildings: +€139,302
- Cash +€90,838
up €90,838 (+760%), from €11,959 to €102,798
mainly Receivables within one year (+€218,127) and Depreciation (+€93,422)
- Debts after one year -€87,704
down €87,704 (-11.3%), from €774,340 to €686,636
- Other debts +€76,586
up €76,586 (+22.0%), from €348,384 to €424,970
- Depreciation +€13,313
up €13,313 (+16.6%), from €80,109 to €93,422
- Gross operating margin +€10,890
up €10,890 (+8.2%), from €133,092 to €143,982
- Other operating charges -€5,069
down €5,069 (-36.1%), from €14,022 to €8,953
- Financial charges +€4,462
up €4,462 (+22.9%), from €19,498 to €23,960
- Taxes -€1,612
down €1,612 (-39.6%), from €4,073 to €2,462
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,552,347 | €1,547,881 | -€4,466 | -0.3% |
| Fixed assets | 21/28 | €981,961 | €1,099,866 | +€117,904 | +12.0% |
| Tangible fixed assets | 22/27 | €981,871 | €1,099,776 | +€117,904 | +12.0% |
| Land and buildings | 22 | €804,692 | €943,993 | +€139,302 | +17.3% |
| Plant, machinery and equipment | 23 | €5,512 | €20,360 | +€14,848 | +269% |
| Furniture and vehicles | 24 | €171,668 | €135,422 | -€36,245 | -21.1% |
| Financial fixed assets | 28 | €90 | €90 | = | 0.0% |
| Current assets | 29/58 | €570,385 | €448,015 | -€122,370 | -21.5% |
| Amounts receivable within one year | 40/41 | €554,878 | €336,751 | -€218,127 | -39.3% |
| Trade receivables | 40 | €297,355 | €316,000 | +€18,645 | +6.3% |
| Other amounts receivable | 41 | €257,523 | €20,751 | -€236,772 | -91.9% |
| Cash at bank and in hand | 54/58 | €11,959 | €102,798 | +€90,838 | +760% |
| Deferred charges and accrued income | 490/1 | €3,548 | €8,467 | +€4,919 | +139% |
| Total equity and liabilities | 10/49 | €1,552,347 | €1,547,881 | -€4,466 | -0.3% |
| Equity | 10/15 | €260,526 | €275,711 | +€15,185 | +5.8% |
| Contributions | 10/11 | €6,500 | €6,500 | = | 0.0% |
| Reserves | 13 | €254,026 | €269,211 | +€15,185 | +6.0% |
| Distributable reserves | 133 | €254,026 | €269,211 | +€15,185 | +6.0% |
| Amounts payable | 17/49 | €1,291,821 | €1,272,170 | -€19,651 | -1.5% |
| Amounts payable after more than one year | 17 | €774,340 | €686,636 | -€87,704 | -11.3% |
| Financial debts | 170/4 | €774,340 | €686,636 | -€87,704 | -11.3% |
| Amounts payable within one year | 42/48 | €516,682 | €584,424 | +€67,742 | +13.1% |
| Current portion of amounts payable after more than one year | 42 | €86,372 | €89,188 | +€2,816 | +3.3% |
| Trade debts | 44 | €65,666 | €64,243 | -€1,423 | -2.2% |
| Suppliers | 440/4 | €65,666 | €64,243 | -€1,423 | -2.2% |
| Taxes, remuneration and social security | 45 | €16,260 | €6,023 | -€10,237 | -63.0% |
| Taxes | 450/3 | €11,760 | €6,023 | -€5,737 | -48.8% |
| Remuneration and social security | 454/9 | €4,500 | - | -€4,500 | |
| Other amounts payable | 47/48 | €348,384 | €424,970 | +€76,586 | +22.0% |
| Accrued charges and deferred income | 492/3 | €798 | €1,110 | +€311 | +39.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €80,109 | €93,422 | +€13,313 | +16.6% |
| Other operating charges | 640/8 | €14,022 | €8,953 | -€5,069 | -36.1% |
| Gross operating margin | 9900 | €133,092 | €143,982 | +€10,890 | +8.2% |
| Operating profit (loss) | 9901 | €38,961 | €41,607 | +€2,646 | +6.8% |
| Financial charges | 65/66B | €19,498 | €23,960 | +€4,462 | +22.9% |
| Recurring financial charges | 65 | €19,498 | €23,960 | +€4,462 | +22.9% |
| Profit (loss) for the period before taxes | 9903 | €19,463 | €17,647 | -€1,816 | -9.3% |
| Income taxes | 67/77 | €4,073 | €2,462 | -€1,612 | -39.6% |
| Profit (loss) for the period | 9904 | €15,390 | €15,185 | -€204 | -1.3% |
| Profit (loss) for the period to be appropriated | 9905 | €15,390 | €15,185 | -€204 | -1.3% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.