BMS CORP: 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 CORP
Largest movements
- Receivables within one year +€22,612
up €22,612 (+15882.5%), from €142 to €22,754
of which Trade receivables: +€19,985
- Tangible fixed assets +€15,984
up €15,984 (+101.3%), from €15,772 to €31,757
- Cash +€1,736
up €1,736 (+122.2%), from €1,421 to €3,158
- Profit (loss) carried forward +€39,604
up €39,604, from -€18,379 to €21,225
- Tax, wage and social debts +€6,048
up €6,048 (+2406.4%), from €251 to €6,300
- Other debts -€5,320
down €5,320 (-31.9%), from €16,700 to €11,380
- Gross operating margin +€41,218
up €41,218, from -€17,344 to €23,874
- Financial charges +€6,042
up €6,042 (+4293.9%), from €141 to €6,183
- Taxes +€3,675
new in 2025: €3,675
- Depreciation +€2,243
up €2,243 (+195.5%), from €1,147 to €3,390
- Other operating charges +€592
up €592 (+80.1%), from €739 to €1,330
From the 2023 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €17,336 | €57,668 | +€40,333 | +232.7% |
| Fixed assets | 21/28 | €15,772 | €31,757 | +€15,984 | +101.3% |
| Tangible fixed assets | 22/27 | €15,772 | €31,757 | +€15,984 | +101.3% |
| Furniture and vehicles | 24 | €15,772 | €31,757 | +€15,984 | +101.3% |
| Current assets | 29/58 | €1,564 | €25,912 | +€24,348 | +1557.2% |
| Amounts receivable within one year | 40/41 | €142 | €22,754 | +€22,612 | +15882.5% |
| Trade receivables | 40 | - | €19,985 | +€19,985 | |
| Other amounts receivable | 41 | €142 | €2,769 | +€2,627 | +1845.2% |
| Cash at bank and in hand | 54/58 | €1,421 | €3,158 | +€1,736 | +122.2% |
| Total equity and liabilities | 10/49 | €17,336 | €57,668 | +€40,333 | +232.7% |
| Equity | 10/15 | €384 | €39,988 | +€39,604 | +10301.1% |
| Contributions | 10/11 | €17,837 | €17,837 | = | 0.0% |
| Reserves | 13 | €926 | €926 | = | 0.0% |
| Non-distributable reserves | 130/1 | €926 | €926 | = | 0.0% |
| Reserves not available under the articles | 1311 | €926 | €926 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,379 | €21,225 | +€39,604 | |
| Amounts payable | 17/49 | €16,951 | €17,680 | +€729 | +4.3% |
| Amounts payable within one year | 42/48 | €16,951 | €17,680 | +€729 | +4.3% |
| Taxes, remuneration and social security | 45 | €251 | €6,300 | +€6,048 | +2406.4% |
| Taxes | 450/3 | €251 | €6,300 | +€6,048 | +2406.4% |
| Other amounts payable | 47/48 | €16,700 | €11,380 | -€5,320 | -31.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,147 | €3,390 | +€2,243 | +195.5% |
| Other operating charges | 640/8 | €739 | €1,330 | +€592 | +80.1% |
| Non-recurring operating charges | 66A | €4,309 | - | -€4,309 | |
| Gross operating margin | 9900 | -€17,344 | €23,874 | +€41,218 | |
| Operating profit (loss) | 9901 | -€23,538 | €19,154 | +€42,692 | |
| Financial charges | 65/66B | €141 | €6,183 | +€6,042 | +4293.9% |
| Recurring financial charges | 65 | €141 | €6,183 | +€6,042 | +4293.9% |
| Profit (loss) for the period before taxes | 9903 | -€23,679 | €12,971 | +€36,650 | |
| Income taxes | 67/77 | - | €3,675 | +€3,675 | |
| Profit (loss) for the period | 9904 | -€23,679 | €9,296 | +€32,974 | |
| Profit (loss) for the period to be appropriated | 9905 | -€23,679 | €9,296 | +€32,974 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.