BMS CHAUFFAGE: 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 CHAUFFAGE
Largest movements
- Receivables within one year -€22,221
down €22,221 (-32.4%), from €68,560 to €46,339
of which Other amounts receivable: -€33,156
- Tangible fixed assets -€4,555
down €4,555 (-58.1%), from €7,837 to €3,281
of which Furniture and vehicles: -€4,039
- Cash +€4,040
up €4,040 (+92,866%), from €4 to €4,044
mainly Receivables within one year (+€22,221) and Advances received (+€10,370)
- Stocks and contracts -€2,000
down €2,000 (-50.0%), from €4,000 to €2,000
- Contributions -€20,460
no longer reported in 2025 (was €20,460)
- Trade debts -€15,319
down €15,319 (-78.5%), from €19,506 to €4,187
- Other debts -€10,600
down €10,600 (-89.1%), from €11,902 to €1,302
- Advances received +€10,370
new in 2025: €10,370
- Tax, wage and social debts +€7,358
up €7,358 (+133%), from €5,533 to €12,891
of which Taxes: +€8,402
- Gross operating margin +€14,514
up €14,514 (+177%), from €8,211 to €22,726
- Staff costs +€6,854
up €6,854 (+38,855%), from €18 to €6,872
- Other operating charges -€5,878
down €5,878 (-80.1%), from €7,339 to €1,462
- Taxes +€3,105
up €3,105 (+164%), from €1,896 to €5,001
- Depreciation -€3,097
down €3,097 (-77.4%), from €4,003 to €906
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 | €81,094 | €56,153 | -€24,940 | -30.8% |
| Fixed assets | 21/28 | €8,200 | €3,281 | -€4,918 | -60.0% |
| Tangible fixed assets | 22/27 | €7,837 | €3,281 | -€4,555 | -58.1% |
| Plant, machinery and equipment | 23 | €787 | €271 | -€516 | -65.6% |
| Furniture and vehicles | 24 | €7,050 | €3,010 | -€4,039 | -57.3% |
| Financial fixed assets | 28 | €363 | - | -€363 | |
| Current assets | 29/58 | €72,894 | €52,872 | -€20,022 | -27.5% |
| Stocks and contracts in progress | 3 | €4,000 | €2,000 | -€2,000 | -50.0% |
| Stocks | 30/36 | €4,000 | €2,000 | -€2,000 | -50.0% |
| Amounts receivable within one year | 40/41 | €68,560 | €46,339 | -€22,221 | -32.4% |
| Trade receivables | 40 | €33,305 | €44,239 | +€10,935 | +32.8% |
| Other amounts receivable | 41 | €35,255 | €2,099 | -€33,156 | -94.0% |
| Cash at bank and in hand | 54/58 | €4 | €4,044 | +€4,040 | +92,866% |
| Deferred charges and accrued income | 490/1 | €330 | €489 | +€160 | +48.4% |
| Total equity and liabilities | 10/49 | €81,094 | €56,153 | -€24,940 | -30.8% |
| Equity | 10/15 | €25,476 | €6,839 | -€18,637 | -73.2% |
| Contributions | 10/11 | €20,460 | - | -€20,460 | |
| Profit (loss) carried forward | 14 | €5,016 | €6,839 | +€1,823 | +36.3% |
| Amounts payable | 17/49 | €55,617 | €49,314 | -€6,303 | -11.3% |
| Amounts payable after more than one year | 17 | €10,082 | €9,316 | -€766 | -7.6% |
| Financial debts | 170/4 | €10,082 | €9,316 | -€766 | -7.6% |
| Amounts payable within one year | 42/48 | €45,137 | €39,598 | -€5,539 | -12.3% |
| Current portion of amounts payable after more than one year | 42 | €8,196 | €10,848 | +€2,652 | +32.4% |
| Trade debts | 44 | €19,506 | €4,187 | -€15,319 | -78.5% |
| Suppliers | 440/4 | €19,506 | €4,187 | -€15,319 | -78.5% |
| Advances received on contracts in progress | 46 | - | €10,370 | +€10,370 | |
| Taxes, remuneration and social security | 45 | €5,533 | €12,891 | +€7,358 | +133% |
| Taxes | 450/3 | €4,489 | €12,891 | +€8,402 | +187% |
| Remuneration and social security | 454/9 | €1,043 | - | -€1,043 | |
| Other amounts payable | 47/48 | €11,902 | €1,302 | -€10,600 | -89.1% |
| Accrued charges and deferred income | 492/3 | €398 | €400 | +€2 | +0.4% |
| Remuneration, social security and pensions | 62 | €18 | €6,872 | +€6,854 | +38,855% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,003 | €906 | -€3,097 | -77.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €1,150 | +€1,150 | |
| Other operating charges | 640/8 | €7,339 | €1,462 | -€5,878 | -80.1% |
| Gross operating margin | 9900 | €8,211 | €22,726 | +€14,514 | +177% |
| Operating profit (loss) | 9901 | -€3,148 | €12,337 | +€15,485 | |
| Financial income | 75/76B | €270 | €66 | -€204 | -75.6% |
| Recurring financial income | 75 | €270 | €66 | -€204 | -75.6% |
| Financial charges | 65/66B | €3,844 | €5,579 | +€1,734 | +45.1% |
| Recurring financial charges | 65 | €3,844 | €5,579 | +€1,734 | +45.1% |
| Profit (loss) for the period before taxes | 9903 | -€6,723 | €6,824 | +€13,547 | |
| Income taxes | 67/77 | €1,896 | €5,001 | +€3,105 | +164% |
| Profit (loss) for the period | 9904 | -€8,619 | €1,823 | +€10,442 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,619 | €1,823 | +€10,442 |
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 14 October 2026 via checked.be.