BMS & C°: what changed
Two fiscal 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 & C°
Largest movements
- Receivables within one year +€80,798
up €80,798 (+34.8%), from €232,180 to €312,978
of which Trade receivables: +€123,313
- Tangible fixed assets +€33,499
up €33,499 (+64.6%), from €51,879 to €85,378
- Trade debts +€97,781
up €97,781 (+23.7%), from €413,375 to €511,156
- Tax, wage and social debts +€16,403
up €16,403 (+42.6%), from €38,504 to €54,907
of which Remuneration and social security: +€14,470
- Debts after one year +€7,836
up €7,836 (+43.8%), from €17,904 to €25,740
- Staff costs +€7,351
up €7,351 (+2.3%), from €320,242 to €327,593
- Taxes +€6,125
up €6,125 (+55.9%), from €10,953 to €17,077
- Financial charges -€3,983
down €3,983 (-51.2%), from €7,782 to €3,798
of which Non-recurring financial charges: -€4,302
- Depreciation -€3,742
down €3,742 (-12.6%), from €29,702 to €25,960
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.
Cash bridge derived
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 | €520,199 | €639,214 | +€119,015 | +22.9% |
| Fixed assets | 21/28 | €52,024 | €85,523 | +€33,499 | +64.4% |
| Tangible fixed assets | 22/27 | €51,879 | €85,378 | +€33,499 | +64.6% |
| Furniture and vehicles | 24 | €51,879 | €85,378 | +€33,499 | +64.6% |
| Financial fixed assets | 28 | €145 | €145 | = | 0.0% |
| Current assets | 29/58 | €468,175 | €553,691 | +€85,516 | +18.3% |
| Amounts receivable within one year | 40/41 | €232,180 | €312,978 | +€80,798 | +34.8% |
| Trade receivables | 40 | €179,960 | €303,273 | +€123,313 | +68.5% |
| Other amounts receivable | 41 | €52,220 | €9,705 | -€42,515 | -81.4% |
| Cash at bank and in hand | 54/58 | €224,088 | €227,019 | +€2,931 | +1.3% |
| Deferred charges and accrued income | 490/1 | €11,906 | €13,694 | +€1,788 | +15.0% |
| Total equity and liabilities | 10/49 | €520,199 | €639,214 | +€119,015 | +22.9% |
| Equity | 10/15 | €17,875 | €17,884 | +€9 | 0.0% |
| Contributions | 10/11 | €8,009 | €8,009 | = | 0.0% |
| Reserves | 13 | €1,168 | €1,168 | = | 0.0% |
| Non-distributable reserves | 130/1 | €351 | €351 | = | 0.0% |
| Reserves not available under the articles | 1311 | €351 | €351 | = | 0.0% |
| Tax-exempt reserves | 132 | €817 | €817 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,698 | €8,707 | +€9 | +0.1% |
| Amounts payable | 17/49 | €502,324 | €621,330 | +€119,007 | +23.7% |
| Amounts payable after more than one year | 17 | €17,904 | €25,740 | +€7,836 | +43.8% |
| Financial debts | 170/4 | €17,904 | €25,740 | +€7,836 | +43.8% |
| Amounts payable within one year | 42/48 | €469,920 | €587,282 | +€117,362 | +25.0% |
| Current portion of amounts payable after more than one year | 42 | €18,041 | €21,219 | +€3,178 | +17.6% |
| Trade debts | 44 | €413,375 | €511,156 | +€97,781 | +23.7% |
| Suppliers | 440/4 | €413,375 | €511,156 | +€97,781 | +23.7% |
| Taxes, remuneration and social security | 45 | €38,504 | €54,907 | +€16,403 | +42.6% |
| Taxes | 450/3 | €18,350 | €20,284 | +€1,933 | +10.5% |
| Remuneration and social security | 454/9 | €20,154 | €34,624 | +€14,470 | +71.8% |
| Accrued charges and deferred income | 492/3 | €14,500 | €8,308 | -€6,192 | -42.7% |
| Remuneration, social security and pensions | 62 | €320,242 | €327,593 | +€7,351 | +2.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,702 | €25,960 | -€3,742 | -12.6% |
| Other operating charges | 640/8 | €2,556 | €1,960 | -€596 | -23.3% |
| Gross operating margin | 9900 | €370,732 | €373,447 | +€2,715 | +0.7% |
| Operating profit (loss) | 9901 | €18,233 | €17,935 | -€297 | -1.6% |
| Financial income | 75/76B | €513 | €2,949 | +€2,436 | +474.4% |
| Recurring financial income | 75 | €513 | €14 | -€499 | -97.3% |
| Non-recurring financial income | 76B | - | €2,935 | +€2,935 | |
| Financial charges | 65/66B | €7,782 | €3,798 | -€3,983 | -51.2% |
| Recurring financial charges | 65 | €1,547 | €1,866 | +€319 | +20.6% |
| Non-recurring financial charges | 66B | €6,235 | €1,933 | -€4,302 | -69.0% |
| Profit (loss) for the period before taxes | 9903 | €10,964 | €17,086 | +€6,121 | +55.8% |
| Income taxes | 67/77 | €10,953 | €17,077 | +€6,125 | +55.9% |
| Profit (loss) for the period | 9904 | €12 | €9 | -€3 | -27.6% |
| Profit (loss) for the period to be appropriated | 9905 | €12 | €9 | -€3 | -27.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.