BMS GROUP: 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 GROUP
Largest movements
- Cash -€8,698
down €8,698 (-9.9%), from €87,973 to €79,275
mainly Contributions, distributions and other (-€64,914) and Other debts (-€4,572)
- Tangible fixed assets +€1,809
up €1,809 (+168.8%), from €1,072 to €2,881
- Receivables within one year +€1,186
up €1,186 (+9.1%), from €13,038 to €14,224
of which Other amounts receivable: +€1,233
- Other debts -€4,572
down €4,572 (-6.5%), from €70,160 to €65,588
- Tax, wage and social debts -€3,800
down €3,800 (-33.8%), from €11,232 to €7,432
of which Taxes: -€3,960
- Trade debts +€2,012
up €2,012 (+104.7%), from €1,921 to €3,933
- Gross operating margin -€6,258
down €6,258 (-6.9%), from €90,365 to €84,107
- Taxes -€1,298
down €1,298 (-7.0%), from €18,565 to €17,267
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 | €103,718 | €97,358 | -€6,360 | -6.1% |
| Fixed assets | 21/28 | €1,142 | €2,951 | +€1,809 | +158.4% |
| Tangible fixed assets | 22/27 | €1,072 | €2,881 | +€1,809 | +168.8% |
| Furniture and vehicles | 24 | €1,072 | €2,881 | +€1,809 | +168.8% |
| Financial fixed assets | 28 | €70 | €70 | = | 0.0% |
| Current assets | 29/58 | €102,576 | €94,407 | -€8,169 | -8.0% |
| Amounts receivable within one year | 40/41 | €13,038 | €14,224 | +€1,186 | +9.1% |
| Trade receivables | 40 | €13,038 | €12,991 | -€47 | -0.4% |
| Other amounts receivable | 41 | - | €1,233 | +€1,233 | |
| Cash at bank and in hand | 54/58 | €87,973 | €79,275 | -€8,698 | -9.9% |
| Deferred charges and accrued income | 490/1 | €1,565 | €908 | -€657 | -42.0% |
| Total equity and liabilities | 10/49 | €103,718 | €97,358 | -€6,360 | -6.1% |
| Equity | 10/15 | €20,405 | €20,405 | = | 0.0% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Amounts payable | 17/49 | €83,313 | €76,953 | -€6,360 | -7.6% |
| Amounts payable within one year | 42/48 | €83,313 | €76,953 | -€6,360 | -7.6% |
| Trade debts | 44 | €1,921 | €3,933 | +€2,012 | +104.7% |
| Suppliers | 440/4 | €1,921 | €3,933 | +€2,012 | +104.7% |
| Taxes, remuneration and social security | 45 | €11,232 | €7,432 | -€3,800 | -33.8% |
| Taxes | 450/3 | €11,232 | €7,272 | -€3,960 | -35.3% |
| Remuneration and social security | 454/9 | - | €160 | +€160 | |
| Other amounts payable | 47/48 | €70,160 | €65,588 | -€4,572 | -6.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,053 | €681 | -€372 | -35.3% |
| Other operating charges | 640/8 | €899 | €928 | +€29 | +3.2% |
| Gross operating margin | 9900 | €90,365 | €84,107 | -€6,258 | -6.9% |
| Operating profit (loss) | 9901 | €88,413 | €82,498 | -€5,915 | -6.7% |
| Financial charges | 65/66B | €301 | €317 | +€16 | +5.3% |
| Recurring financial charges | 65 | €301 | €317 | +€16 | +5.3% |
| Profit (loss) for the period before taxes | 9903 | €88,112 | €82,181 | -€5,931 | -6.7% |
| Income taxes | 67/77 | €18,565 | €17,267 | -€1,298 | -7.0% |
| Profit (loss) for the period | 9904 | €69,547 | €64,914 | -€4,633 | -6.7% |
| Profit (loss) for the period to be appropriated | 9905 | €69,547 | €64,914 | -€4,633 | -6.7% |
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 8 October 2026 via checked.be.