BMS BUSINESS: 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 BUSINESS
Largest movements
- Stocks and contracts +€4,700
up €4,700 (+723%), from €650 to €5,350
- Receivables within one year -€1,385
no longer reported in 2025 (was €1,385)
- Tangible fixed assets -€870
down €870 (-59.2%), from €1,470 to €600
of which Furniture and vehicles: -€600
- Formation expenses -€361
down €361 (-33.3%), from €1,083 to €722
- Cash -€74
down €74 (-68.7%), from €108 to €34
mainly Stocks and contracts (-€4,700) and Tax, wage and social debts (-€909)
- Trade debts +€2,419
up €2,419 (+605%), from €400 to €2,819
of which Suppliers: +€2,419
- Other debts +€1,000
up €1,000 (+11.1%), from €8,976 to €9,976
- Tax, wage and social debts -€909
down €909 (-80.9%), from €1,125 to €215
- Profit (loss) carried forward -€500
down €500 (-4.2%), from -€12,004 to -€12,504
- Turnover -€4,480
down €4,480 (-11.6%), from €38,557 to €34,078
- Purchases and services -€3,020
down €3,020 (-8.4%), from €35,817 to €32,797
- Gross operating margin -€1,460
down €1,460 (-53.3%), from €2,740 to €1,280
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 | €4,697 | €6,706 | +€2,009 | +42.8% |
| Formation expenses | 20 | €1,083 | €722 | -€361 | -33.3% |
| Fixed assets | 21/28 | €1,470 | €600 | -€870 | -59.2% |
| Tangible fixed assets | 22/27 | €1,470 | €600 | -€870 | -59.2% |
| Plant, machinery and equipment | 23 | €270 | - | -€270 | |
| Furniture and vehicles | 24 | €1,200 | €600 | -€600 | -50.0% |
| Current assets | 29/58 | €2,144 | €5,384 | +€3,240 | +151% |
| Stocks and contracts in progress | 3 | €650 | €5,350 | +€4,700 | +723% |
| Stocks | 30/36 | €650 | €5,350 | +€4,700 | +723% |
| Amounts receivable within one year | 40/41 | €1,385 | - | -€1,385 | |
| Other amounts receivable | 41 | €1,385 | - | -€1,385 | |
| Cash at bank and in hand | 54/58 | €108 | €34 | -€74 | -68.7% |
| Total equity and liabilities | 10/49 | €4,697 | €6,706 | +€2,009 | +42.8% |
| Equity | 10/15 | -€5,804 | -€6,304 | -€500 | -8.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,004 | -€12,504 | -€500 | -4.2% |
| Amounts payable | 17/49 | €10,501 | €13,010 | +€2,510 | +23.9% |
| Amounts payable within one year | 42/48 | €10,501 | €13,010 | +€2,510 | +23.9% |
| Trade debts | 44 | €400 | €2,819 | +€2,419 | +605% |
| Suppliers | 440/4 | - | €2,419 | +€2,419 | |
| Bills of exchange payable | 441 | €400 | €400 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €1,125 | €215 | -€909 | -80.9% |
| Taxes | 450/3 | €1,125 | €215 | -€909 | -80.9% |
| Other amounts payable | 47/48 | €8,976 | €9,976 | +€1,000 | +11.1% |
| Turnover | 70 | €38,557 | €34,078 | -€4,480 | -11.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €35,817 | €32,797 | -€3,020 | -8.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €870 | €1,231 | +€361 | +41.5% |
| Other operating charges | 640/8 | €415 | €550 | +€134 | +32.3% |
| Gross operating margin | 9900 | €2,740 | €1,280 | -€1,460 | -53.3% |
| Operating profit (loss) | 9901 | €1,455 | -€500 | -€1,955 | |
| Profit (loss) for the period before taxes | 9903 | €1,455 | -€500 | -€1,955 | |
| Profit (loss) for the period | 9904 | €1,455 | -€500 | -€1,955 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,455 | -€500 | -€1,955 |
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 31 October 2026 via checked.be.