BMS BELGIUM: 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.
BMS BELGIUM
Largest movements
- Cash -€25,392
no longer reported in 2024 (was €25,392)
mainly Receivables within one year (-€16,811) and Net result for the year (-€15,077)
- Receivables within one year +€16,811
up €16,811 (+24.9%), from €67,429 to €84,240
of which Trade receivables: +€18,599
- Tangible fixed assets +€7,290
new in 2024: €7,290
- Profit (loss) carried forward -€15,077
down €15,077 (-45.6%), from €33,093 to €18,017
- Tax, wage and social debts +€13,614
new in 2024: €13,614
of which Remuneration and social security: +€13,385
- Current portion of long-term debt -€2,958
down €2,958 (-66.0%), from €4,481 to €1,524
- Short-term financial debts +€2,234
new in 2024: €2,234
- Gross operating margin -€17,176
down €17,176, from €11,373 to -€5,804
- Depreciation -€10,918
down €10,918 (-85.7%), from €12,740 to €1,823
- Taxes +€3,005
new in 2024: €3,005
- Write-downs -€2,647
no longer reported in 2024 (was €2,647)
- Other operating charges +€1,784
up €1,784 (+136%), from €1,315 to €3,099
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €92,970 | €91,680 | -€1,290 | -1.4% |
| Fixed assets | 21/28 | €150 | €7,440 | +€7,290 | +4,860% |
| Tangible fixed assets | 22/27 | - | €7,290 | +€7,290 | |
| Furniture and vehicles | 24 | - | €7,290 | +€7,290 | |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €92,820 | €84,240 | -€8,581 | -9.2% |
| Amounts receivable within one year | 40/41 | €67,429 | €84,240 | +€16,811 | +24.9% |
| Trade receivables | 40 | €49,204 | €67,803 | +€18,599 | +37.8% |
| Other amounts receivable | 41 | €18,225 | €16,436 | -€1,788 | -9.8% |
| Cash at bank and in hand | 54/58 | €25,392 | - | -€25,392 | |
| Total equity and liabilities | 10/49 | €92,970 | €91,680 | -€1,290 | -1.4% |
| Equity | 10/15 | €44,093 | €29,017 | -€15,077 | -34.2% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Contributions outside capital | 11 | €10,000 | €10,000 | = | 0.0% |
| Other | 1109/19 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €1,000 | €1,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,000 | €1,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €33,093 | €18,017 | -€15,077 | -45.6% |
| Amounts payable | 17/49 | €48,877 | €62,663 | +€13,786 | +28.2% |
| Amounts payable within one year | 42/48 | €48,877 | €62,663 | +€13,786 | +28.2% |
| Current portion of amounts payable after more than one year | 42 | €4,481 | €1,524 | -€2,958 | -66.0% |
| Financial debts | 43 | - | €2,234 | +€2,234 | |
| Credit institutions | 430/8 | - | €2,234 | +€2,234 | |
| Trade debts | 44 | €44,395 | €45,292 | +€896 | +2.0% |
| Suppliers | 440/4 | €44,395 | €45,292 | +€896 | +2.0% |
| Taxes, remuneration and social security | 45 | - | €13,614 | +€13,614 | |
| Taxes | 450/3 | - | €229 | +€229 | |
| Remuneration and social security | 454/9 | - | €13,385 | +€13,385 | |
| Non-recurring operating income | 76A | - | €2,700 | +€2,700 | |
| Remuneration, social security and pensions | 62 | €355 | €8 | -€346 | -97.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,740 | €1,823 | -€10,918 | -85.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €2,647 | - | -€2,647 | |
| Other operating charges | 640/8 | €1,315 | €3,099 | +€1,784 | +136% |
| Gross operating margin | 9900 | €11,373 | -€5,804 | -€17,176 | |
| Operating profit (loss) | 9901 | -€5,684 | -€10,734 | -€5,050 | -88.8% |
| Financial charges | 65/66B | €1,196 | €1,338 | +€142 | +11.9% |
| Recurring financial charges | 65 | €1,196 | €1,338 | +€142 | +11.9% |
| Profit (loss) for the period before taxes | 9903 | -€6,880 | -€12,072 | -€5,191 | -75.5% |
| Income taxes | 67/77 | - | €3,005 | +€3,005 | |
| Profit (loss) for the period | 9904 | -€6,880 | -€15,077 | -€8,196 | -119% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,880 | -€15,077 | -€8,196 | -119% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.