BMS Imagerie: 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 Imagerie
Largest movements
- Current investments +€130,675
up €130,675 (+118.8%), from €110,010 to €240,685
- Cash +€78,913
up €78,913 (+136.0%), from €58,014 to €136,927
mainly Net result for the year (+€190,273) and Tax, wage and social debts (+€17,575)
- Profit (loss) carried forward +€190,273
up €190,273 (+136.5%), from €139,353 to €329,627
- Tax, wage and social debts +€17,575
up €17,575 (+42.9%), from €41,010 to €58,585
- Gross operating margin +€65,501
up €65,501 (+35.2%), from €186,203 to €251,705
- Taxes +€18,600
up €18,600 (+45.4%), from €41,010 to €59,610
- Financial income +€3,418
new in 2025: €3,418
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 | €183,164 | €390,530 | +€207,366 | +113.2% |
| Fixed assets | 21/28 | €14,554 | €11,160 | -€3,394 | -23.3% |
| Tangible fixed assets | 22/27 | €14,554 | €11,160 | -€3,394 | -23.3% |
| Furniture and vehicles | 24 | €11,402 | €8,811 | -€2,592 | -22.7% |
| Other tangible fixed assets | 26 | €3,151 | €2,349 | -€802 | -25.5% |
| Current assets | 29/58 | €168,610 | €379,370 | +€210,759 | +125.0% |
| Current investments | 50/53 | €110,010 | €240,685 | +€130,675 | +118.8% |
| Cash at bank and in hand | 54/58 | €58,014 | €136,927 | +€78,913 | +136.0% |
| Deferred charges and accrued income | 490/1 | €587 | €1,758 | +€1,171 | +199.6% |
| Total equity and liabilities | 10/49 | €183,164 | €390,530 | +€207,366 | +113.2% |
| Equity | 10/15 | €141,353 | €331,627 | +€190,273 | +134.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €139,353 | €329,627 | +€190,273 | +136.5% |
| Amounts payable | 17/49 | €41,810 | €58,903 | +€17,092 | +40.9% |
| Amounts payable within one year | 42/48 | €41,248 | €58,665 | +€17,417 | +42.2% |
| Trade debts | 44 | €239 | €80 | -€158 | -66.3% |
| Suppliers | 440/4 | €239 | €80 | -€158 | -66.3% |
| Taxes, remuneration and social security | 45 | €41,010 | €58,585 | +€17,575 | +42.9% |
| Taxes | 450/3 | €41,010 | €58,585 | +€17,575 | +42.9% |
| Accrued charges and deferred income | 492/3 | €562 | €237 | -€325 | -57.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,715 | €4,852 | +€2,137 | +78.7% |
| Other operating charges | 640/8 | €289 | €339 | +€51 | +17.6% |
| Gross operating margin | 9900 | €186,203 | €251,705 | +€65,501 | +35.2% |
| Operating profit (loss) | 9901 | €183,200 | €246,514 | +€63,314 | +34.6% |
| Financial income | 75/76B | - | €3,418 | +€3,418 | |
| Recurring financial income | 75 | - | €3,418 | +€3,418 | |
| Financial charges | 65/66B | €596 | €48 | -€548 | -92.0% |
| Recurring financial charges | 65 | €596 | €48 | -€548 | -92.0% |
| Profit (loss) for the period before taxes | 9903 | €182,604 | €249,884 | +€67,280 | +36.8% |
| Income taxes | 67/77 | €41,010 | €59,610 | +€18,600 | +45.4% |
| Profit (loss) for the period | 9904 | €141,594 | €190,273 | +€48,679 | +34.4% |
| Profit (loss) for the period to be appropriated | 9905 | €141,594 | €190,273 | +€48,679 | +34.4% |
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 7 October 2026 via checked.be.