BMS ELECTRO: 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 ELECTRO
Largest movements
- Receivables within one year +€104,345
up €104,345 (+48.1%), from €216,743 to €321,088
of which Trade receivables: +€87,680
- Tangible fixed assets -€24,063
down €24,063 (-5.4%), from €446,844 to €422,781
of which Leasing and similar rights: -€28,668
- Cash -€14,812
down €14,812 (-24.5%), from €60,342 to €45,530
mainly Receivables within one year (-€104,345) and Debts after one year (-€43,653)
- Trade debts +€69,825
up €69,825 (+53.3%), from €131,059 to €200,884
- Debts after one year -€43,653
down €43,653 (-13.0%), from €336,097 to €292,444
- Reserves +€23,616
up €23,616 (+14.2%), from €166,477 to €190,093
- Other debts +€13,761
up €13,761 (+30.8%), from €44,654 to €58,415
- Staff costs +€53,294
up €53,294 (+50.3%), from €105,953 to €159,247
- Gross operating margin +€27,663
up €27,663 (+11.6%), from €238,801 to €266,464
- Depreciation -€27,006
down €27,006 (-35.5%), from €76,003 to €48,997
- Other operating charges +€2,739
up €2,739 (+142.0%), from €1,928 to €4,667
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 | €746,429 | €814,399 | +€67,970 | +9.1% |
| Fixed assets | 21/28 | €446,844 | €422,781 | -€24,063 | -5.4% |
| Tangible fixed assets | 22/27 | €446,844 | €422,781 | -€24,063 | -5.4% |
| Land and buildings | 22 | €364,850 | €374,786 | +€9,936 | +2.7% |
| Plant, machinery and equipment | 23 | €9,397 | €5,281 | -€4,116 | -43.8% |
| Furniture and vehicles | 24 | €3,639 | €2,424 | -€1,216 | -33.4% |
| Leasing and similar rights | 25 | €68,958 | €40,290 | -€28,668 | -41.6% |
| Current assets | 29/58 | €299,585 | €391,618 | +€92,033 | +30.7% |
| Stocks and contracts in progress | 3 | €22,500 | €25,000 | +€2,500 | +11.1% |
| Stocks | 30/36 | €22,500 | €25,000 | +€2,500 | +11.1% |
| Amounts receivable within one year | 40/41 | €216,743 | €321,088 | +€104,345 | +48.1% |
| Trade receivables | 40 | €201,036 | €288,715 | +€87,680 | +43.6% |
| Other amounts receivable | 41 | €15,707 | €32,373 | +€16,665 | +106.1% |
| Cash at bank and in hand | 54/58 | €60,342 | €45,530 | -€14,812 | -24.5% |
| Total equity and liabilities | 10/49 | €746,429 | €814,399 | +€67,970 | +9.1% |
| Equity | 10/15 | €167,477 | €191,093 | +€23,616 | +14.1% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €166,477 | €190,093 | +€23,616 | +14.2% |
| Distributable reserves | 133 | €166,477 | €190,093 | +€23,616 | +14.2% |
| Amounts payable | 17/49 | €578,952 | €623,306 | +€44,354 | +7.7% |
| Amounts payable after more than one year | 17 | €336,097 | €292,444 | -€43,653 | -13.0% |
| Financial debts | 170/4 | €336,097 | €292,444 | -€43,653 | -13.0% |
| Amounts payable within one year | 42/48 | €242,854 | €330,862 | +€88,007 | +36.2% |
| Current portion of amounts payable after more than one year | 42 | €47,255 | €43,897 | -€3,357 | -7.1% |
| Trade debts | 44 | €131,059 | €200,884 | +€69,825 | +53.3% |
| Suppliers | 440/4 | €131,059 | €200,884 | +€69,825 | +53.3% |
| Taxes, remuneration and social security | 45 | €19,886 | €27,665 | +€7,779 | +39.1% |
| Taxes | 450/3 | €14,350 | €15,998 | +€1,647 | +11.5% |
| Remuneration and social security | 454/9 | €5,536 | €11,668 | +€6,131 | +110.8% |
| Other amounts payable | 47/48 | €44,654 | €58,415 | +€13,761 | +30.8% |
| Remuneration, social security and pensions | 62 | €105,953 | €159,247 | +€53,294 | +50.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €76,003 | €48,997 | -€27,006 | -35.5% |
| Other operating charges | 640/8 | €1,928 | €4,667 | +€2,739 | +142.0% |
| Gross operating margin | 9900 | €238,801 | €266,464 | +€27,663 | +11.6% |
| Operating profit (loss) | 9901 | €54,917 | €53,553 | -€1,364 | -2.5% |
| Financial income | 75/76B | €346 | €973 | +€627 | +181.3% |
| Recurring financial income | 75 | €346 | €973 | +€627 | +181.3% |
| Financial charges | 65/66B | €16,099 | €16,119 | +€20 | +0.1% |
| Recurring financial charges | 65 | €16,099 | €16,119 | +€20 | +0.1% |
| Profit (loss) for the period before taxes | 9903 | €39,164 | €38,406 | -€758 | -1.9% |
| Income taxes | 67/77 | €14,007 | €14,790 | +€783 | +5.6% |
| Profit (loss) for the period | 9904 | €25,156 | €23,616 | -€1,541 | -6.1% |
| Profit (loss) for the period to be appropriated | 9905 | €25,156 | €23,616 | -€1,541 | -6.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.