BMS - CONSULTING: 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 - CONSULTING
Largest movements
- Deferred charges and accrued income -€287
down €287 (-41.5%), from €691 to €404
- Financial fixed assets -€115
no longer reported in 2025 (was €115)
- Debts after one year +€3,251
up €3,251 (+10.9%), from €29,801 to €33,053
- Profit (loss) carried forward -€3,227
down €3,227 (-5.4%), from -€59,622 to -€62,849
- Trade debts -€409
no longer reported in 2025 (was €409)
- Short-term financial debts -€17
down €17 (-94.2%), from €18 to €1
- Gross operating margin +€156
up €156 (+5.9%), from -€2,657 to -€2,501
- Taxes +€100
new in 2025: €100
- Other operating charges -€92
down €92 (-14.8%), from €623 to €531
- Financial charges -€29
down €29 (-21.3%), from €136 to €107
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €806 | €404 | -€402 | -49.8% |
| Fixed assets | 21/28 | €115 | - | -€115 | |
| Financial fixed assets | 28 | €115 | - | -€115 | |
| Current assets | 29/58 | €691 | €404 | -€287 | -41.5% |
| Deferred charges and accrued income | 490/1 | €691 | €404 | -€287 | -41.5% |
| Total equity and liabilities | 10/49 | €806 | €404 | -€402 | -49.8% |
| Equity | 10/15 | -€29,422 | -€32,649 | -€3,227 | -11.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €24,000 | €24,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €24,000 | €24,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€59,622 | -€62,849 | -€3,227 | -5.4% |
| Amounts payable | 17/49 | €30,228 | €33,054 | +€2,825 | +9.3% |
| Amounts payable after more than one year | 17 | €29,801 | €33,053 | +€3,251 | +10.9% |
| Other amounts payable | 178/9 | €29,801 | €33,053 | +€3,251 | +10.9% |
| Amounts payable within one year | 42/48 | €427 | €1 | -€426 | -99.8% |
| Financial debts | 43 | €18 | €1 | -€17 | -94.2% |
| Other loans | 439 | €18 | €1 | -€17 | -94.2% |
| Trade debts | 44 | €409 | - | -€409 | |
| Suppliers | 440/4 | €409 | - | -€409 | |
| Other operating charges | 640/8 | €623 | €531 | -€92 | -14.8% |
| Gross operating margin | 9900 | -€2,657 | -€2,501 | +€156 | +5.9% |
| Operating profit (loss) | 9901 | -€3,280 | -€3,032 | +€248 | +7.6% |
| Financial income | 75/76B | - | €12 | +€12 | |
| Recurring financial income | 75 | - | €12 | +€12 | |
| Financial charges | 65/66B | €136 | €107 | -€29 | -21.3% |
| Recurring financial charges | 65 | €136 | €107 | -€29 | -21.3% |
| Profit (loss) for the period before taxes | 9903 | -€3,417 | -€3,127 | +€289 | +8.5% |
| Income taxes | 67/77 | - | €100 | +€100 | |
| Profit (loss) for the period | 9904 | -€3,417 | -€3,227 | +€189 | +5.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,417 | -€3,227 | +€189 | +5.5% |
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 29 September 2026 via checked.be.