BMS MICRO - NUTRIENTS: 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.
What changed
BMS MICRO - NUTRIENTS
NACE 20.150, Manufacture of chemicals and chemical products
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€883,523
2024 · €1.0m-€133,124
Equity
€7.5m
2024 · €6.8m+€728,443
Cash
€775,305
2024 · €625,441+€149,864
Balance sheet total
€9.1m
2024 · €8.6m+€451,585
Largest movements
Assets
- Stocks and contracts +€245,891
up €245,891 (+11.6%), from €2.1m to €2.4m
- Cash +€149,864
up €149,864 (+24.0%), from €625,441 to €775,305
mainly Net result for the year (+€883,523) and Trade debts (+€291,189)
Equity and liabilities
- Profit (loss) carried forward +€728,443
up €728,443 (+14.1%), from €5.2m to €5.9m
- Other debts -€513,145
down €513,145 (-76.8%), from €668,224 to €155,080
- Trade debts +€291,189
up €291,189 (+44.3%), from €657,369 to €948,558
Income statement
- Staff costs +€197,390
up €197,390 (+8.3%), from €2.4m to €2.6m
- Goods and materials +€138,776
up €138,776 (+4.5%), from €3.1m to €3.2m
of which Change in stocks: decrease (increase): +€263,556
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.
Result 2024
€1.0m
Turnover
+€51,346
Other operating income
-€45,907
Goods and materials
-€138,776
Services and other goods
-€97,489
Staff costs
-€197,390
Depreciation
+€230
Write-downs
-€42,382
Other operating charges
+€23,047
Other operating items
+€265,494
Financial income
+€6,846
Financial charges
+€15,631
Taxes
+€26,227
Result 2025
€883,523
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.
From operations
+€416,333
Investment
-€111,389
Financing
-€155,080
Cash 2024
€625,441
From operations (derived)
+€416,333
Net result for the year
+€883,523
Depreciation
+€121,252
Stocks and contracts
-€245,891
Receivables within one year
-€35,748
Deferred charges and accrued income
-€29,946
Trade debts
+€291,189
Tax, wage and social debts
-€54,902
Other debts
-€513,145
Investment (derived)
-€111,389
Investment in fixed assets (net)
-€111,389
Financing
-€155,080
Contributions, distributions and other
-€155,080
Cash 2025
€775,305
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €8,612,542 | €9,064,127 | +€451,585 | +5.2% |
| Fixed assets | 21/28 | €791,774 | €781,911 | -€9,863 | -1.2% |
| Intangible fixed assets | 21 | €16,600 | €35,814 | +€19,213 | +115.7% |
| Tangible fixed assets | 22/27 | €774,964 | €745,887 | -€29,077 | -3.8% |
| Land and buildings | 22 | €578,344 | €555,621 | -€22,724 | -3.9% |
| Plant, machinery and equipment | 23 | €191,957 | €177,976 | -€13,981 | -7.3% |
| Furniture and vehicles | 24 | €4,662 | €12,291 | +€7,628 | +163.6% |
| Financial fixed assets | 28 | €210 | €210 | = | 0.0% |
| Affiliated companies | 280/1 | €210 | €210 | = | 0.0% |
| Participating interests | 280 | €210 | €210 | = | 0.0% |
| Current assets | 29/58 | €7,820,768 | €8,282,216 | +€461,448 | +5.9% |
| Stocks and contracts in progress | 3 | €2,120,762 | €2,366,653 | +€245,891 | +11.6% |
| Stocks | 30/36 | €2,120,762 | €2,366,653 | +€245,891 | +11.6% |
| Raw materials and consumables | 30/31 | €812,658 | €748,577 | -€64,080 | -7.9% |
| Work in progress | 32 | €200,129 | €306,256 | +€106,126 | +53.0% |
| Finished goods | 33 | €1,107,976 | €1,311,820 | +€203,845 | +18.4% |
| Amounts receivable within one year | 40/41 | €5,067,773 | €5,103,521 | +€35,748 | +0.7% |
| Trade receivables | 40 | €5,007,940 | €5,056,096 | +€48,156 | +1.0% |
| Other amounts receivable | 41 | €59,833 | €47,425 | -€12,408 | -20.7% |
| Cash at bank and in hand | 54/58 | €625,441 | €775,305 | +€149,864 | +24.0% |
| Deferred charges and accrued income | 490/1 | €6,792 | €36,738 | +€29,946 | +440.9% |
| Total equity and liabilities | 10/49 | €8,612,542 | €9,064,127 | +€451,585 | +5.2% |
| Equity | 10/15 | €6,787,678 | €7,516,121 | +€728,443 | +10.7% |
| Contributions | 10/11 | €1,488,000 | €1,488,000 | = | 0.0% |
| Capital | 10 | €1,488,000 | €1,488,000 | = | 0.0% |
| Issued capital | 100 | €1,488,000 | €1,488,000 | = | 0.0% |
| Reserves | 13 | €148,800 | €148,800 | = | 0.0% |
| Non-distributable reserves | 130/1 | €148,800 | €148,800 | = | 0.0% |
| Legal reserve | 130 | €148,800 | €148,800 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,150,364 | €5,878,807 | +€728,443 | +14.1% |
| Investment grants | 15 | €514 | €514 | = | 0.0% |
| Provisions and deferred taxes | 16 | €169 | €169 | = | 0.0% |
| Deferred taxes | 168 | €169 | €169 | = | 0.0% |
| Amounts payable | 17/49 | €1,824,695 | €1,547,837 | -€276,858 | -15.2% |
| Amounts payable after more than one year | 17 | €10,631 | €10,631 | = | 0.0% |
| Other amounts payable | 178/9 | €10,631 | €10,631 | = | 0.0% |
| Amounts payable within one year | 42/48 | €1,814,064 | €1,537,206 | -€276,858 | -15.3% |
| Trade debts | 44 | €657,369 | €948,558 | +€291,189 | +44.3% |
| Suppliers | 440/4 | €657,369 | €948,558 | +€291,189 | +44.3% |
| Taxes, remuneration and social security | 45 | €488,471 | €433,569 | -€54,902 | -11.2% |
| Taxes | 450/3 | €253,391 | €178,873 | -€74,519 | -29.4% |
| Remuneration and social security | 454/9 | €235,080 | €254,696 | +€19,616 | +8.3% |
| Other amounts payable | 47/48 | €668,224 | €155,080 | -€513,145 | -76.8% |
| Operating income | 70/76A | €12,892,150 | €13,169,894 | +€277,744 | +2.2% |
| Turnover | 70 | €12,713,460 | €12,764,806 | +€51,346 | +0.4% |
| Change in stocks of work in progress, finished goods and contracts in progress | 71 | €67,698 | €340,003 | +€272,305 | +402.2% |
| Other operating income | 74 | €110,992 | €65,085 | -€45,907 | -41.4% |
| Operating charges | 60/66A | €11,436,851 | €11,896,423 | +€459,572 | +4.0% |
| Goods for resale, raw materials and consumables | 60 | €3,079,500 | €3,218,276 | +€138,776 | +4.5% |
| Purchases | 600/8 | €3,278,975 | €3,154,196 | -€124,779 | -3.8% |
| Change in stocks: decrease (increase) | 609 | -€199,475 | €64,080 | +€263,556 | |
| Services and other goods | 61 | €5,797,122 | €5,894,611 | +€97,489 | +1.7% |
| Remuneration, social security and pensions | 62 | €2,385,006 | €2,582,397 | +€197,390 | +8.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €121,482 | €121,252 | -€230 | -0.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€12,350 | €30,032 | +€42,382 | |
| Other operating charges | 640/8 | €66,091 | €43,044 | -€23,047 | -34.9% |
| Non-recurring operating charges | 66A | - | €6,811 | +€6,811 | |
| Operating profit (loss) | 9901 | €1,455,299 | €1,273,470 | -€181,828 | -12.5% |
| Financial income | 75/76B | €2,812 | €9,658 | +€6,846 | +243.4% |
| Recurring financial income | 75 | €2,812 | €9,658 | +€6,846 | +243.4% |
| Other financial income | 752/9 | €2,812 | €9,658 | +€6,846 | +243.4% |
| Financial charges | 65/66B | €88,113 | €72,481 | -€15,631 | -17.7% |
| Recurring financial charges | 65 | €88,113 | €72,481 | -€15,631 | -17.7% |
| Debt charges | 650 | €72,079 | €45,821 | -€26,258 | -36.4% |
| Other financial charges | 652/9 | €16,034 | €26,660 | +€10,626 | +66.3% |
| Profit (loss) for the period before taxes | 9903 | €1,369,999 | €1,210,647 | -€159,351 | -11.6% |
| Income taxes | 67/77 | €353,352 | €327,124 | -€26,227 | -7.4% |
| Taxes | 670/3 | €353,352 | €327,124 | -€26,227 | -7.4% |
| Profit (loss) for the period | 9904 | €1,016,647 | €883,523 | -€133,124 | -13.1% |
| Profit (loss) for the period to be appropriated | 9905 | €1,016,647 | €883,523 | -€133,124 | -13.1% |
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 6 October 2026 via checked.be.