BMS Factory: 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 Factory
Largest movements
- Cash -€58
down €58 (-10.4%), from €554 to €497
mainly Net result for the year (-€82)
- Profit (loss) carried forward -€82
down €82 (-0.5%), from -€15,374 to -€15,455
- Other debts +€24
up €24 (+0.2%), from €15,528 to €15,552
- Gross operating margin +€2,371
up €2,371 (+97.4%), from -€2,435 to -€64
- Financial charges -€122
down €122 (-87.1%), from €140 to €18
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 | €554 | €497 | -€58 | -10.4% |
| Current assets | 29/58 | €554 | €497 | -€58 | -10.4% |
| Cash at bank and in hand | 54/58 | €554 | €497 | -€58 | -10.4% |
| Total equity and liabilities | 10/49 | €554 | €497 | -€58 | -10.4% |
| Equity | 10/15 | -€15,274 | -€15,355 | -€82 | -0.5% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,374 | -€15,455 | -€82 | -0.5% |
| Amounts payable | 17/49 | €15,828 | €15,852 | +€24 | +0.2% |
| Amounts payable within one year | 42/48 | €15,828 | €15,852 | +€24 | +0.2% |
| Trade debts | 44 | €300 | €300 | = | 0.0% |
| Suppliers | 440/4 | €300 | €300 | = | 0.0% |
| Other amounts payable | 47/48 | €15,528 | €15,552 | +€24 | +0.2% |
| Gross operating margin | 9900 | -€2,435 | -€64 | +€2,371 | +97.4% |
| Operating profit (loss) | 9901 | -€2,435 | -€64 | +€2,371 | +97.4% |
| Financial charges | 65/66B | €140 | €18 | -€122 | -87.1% |
| Recurring financial charges | 65 | €140 | €18 | -€122 | -87.1% |
| Profit (loss) for the period before taxes | 9903 | -€2,574 | -€82 | +€2,492 | +96.8% |
| Profit (loss) for the period | 9904 | -€2,574 | -€82 | +€2,492 | +96.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,574 | -€82 | +€2,492 | +96.8% |
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 22 October 2026 via checked.be.