BMS Distributions: 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 Distributions
Largest movements
- Receivables within one year +€1.1m
up €1.1m (+28,071%), from €4,034 to €1.1m
of which Trade receivables: +€977,748
- Stocks and contracts +€1.0m
new in 2025: €1.0m
- Cash +€346,530
up €346,530 (+5,446%), from €6,363 to €352,893
mainly Trade debts (+€2.9m) and Depreciation (+€701)
- Trade debts +€2.9m
up €2.9m (+28,938%), from €10,031 to €2.9m
- Profit (loss) carried forward -€395,559
down €395,559 (-4,366%), from -€9,059 to -€404,618
- Gross operating margin -€377,624
down €377,624 (-6,014%), from -€6,279 to -€383,903
- Staff costs +€9,828
up €9,828 (+3,598%), from €273 to €10,101
- Purchases and services -€6,279
no longer reported in 2025 (was €6,279)
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 | €25,274 | €2,527,658 | +€2.5m | +9,901% |
| Fixed assets | 21/28 | - | €12,263 | +€12,263 | |
| Intangible fixed assets | 21 | - | €11,504 | +€11,504 | |
| Tangible fixed assets | 22/27 | - | €759 | +€759 | |
| Plant, machinery and equipment | 23 | - | €759 | +€759 | |
| Current assets | 29/58 | €25,274 | €2,515,394 | +€2.5m | +9,852% |
| Stocks and contracts in progress | 3 | - | €1,002,924 | +€1.0m | |
| Stocks | 30/36 | - | €1,002,924 | +€1.0m | |
| Amounts receivable within one year | 40/41 | €4,034 | €1,136,445 | +€1.1m | +28,071% |
| Trade receivables | 40 | €0 | €977,748 | +€977,748 | |
| Other amounts receivable | 41 | €4,034 | €158,698 | +€154,663 | +3,834% |
| Cash at bank and in hand | 54/58 | €6,363 | €352,893 | +€346,530 | +5,446% |
| Deferred charges and accrued income | 490/1 | €14,877 | €23,132 | +€8,255 | +55.5% |
| Total equity and liabilities | 10/49 | €25,274 | €2,527,658 | +€2.5m | +9,901% |
| Equity | 10/15 | €5,201 | -€390,358 | -€395,559 | |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,059 | -€404,618 | -€395,559 | -4,366% |
| Amounts payable | 17/49 | €20,074 | €2,918,016 | +€2.9m | +14,437% |
| Amounts payable within one year | 42/48 | €20,074 | €2,918,016 | +€2.9m | +14,437% |
| Trade debts | 44 | €10,031 | €2,912,773 | +€2.9m | +28,938% |
| Suppliers | 440/4 | €10,031 | €2,912,773 | +€2.9m | +28,938% |
| Other amounts payable | 47/48 | €10,043 | €5,243 | -€4,800 | -47.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €6,279 | - | -€6,279 | |
| Remuneration, social security and pensions | 62 | €273 | €10,101 | +€9,828 | +3,598% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €701 | +€701 | |
| Other operating charges | 640/8 | €668 | €274 | -€394 | -59.0% |
| Gross operating margin | 9900 | -€6,279 | -€383,903 | -€377,624 | -6,014% |
| Operating profit (loss) | 9901 | -€7,221 | -€394,979 | -€387,759 | -5,370% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €380 | €580 | +€200 | +52.6% |
| Recurring financial charges | 65 | €380 | €580 | +€200 | +52.6% |
| Profit (loss) for the period before taxes | 9903 | -€7,601 | -€395,559 | -€387,958 | -5,104% |
| Profit (loss) for the period | 9904 | -€7,601 | -€395,559 | -€387,958 | -5,104% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,601 | -€395,559 | -€387,958 | -5,104% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.