BMS PLUS: 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 PLUS
Largest movements
- Receivables within one year +€54,260
up €54,260 (+30.8%), from €175,920 to €230,181
of which Trade receivables: +€109,409
- Cash +€27,793
up €27,793 (+71.3%), from €38,984 to €66,777
mainly Trade debts (+€97,486) and Other debts (+€45,450)
- Tangible fixed assets -€13,776
down €13,776 (-22.1%), from €62,318 to €48,543
of which Leasing and similar rights: -€19,168
- Trade debts +€97,486
up €97,486 (+86.6%), from €112,548 to €210,034
- Profit (loss) carried forward -€58,931
down €58,931 (-65.0%), from €90,684 to €31,753
- Other debts +€45,450
new in 2025: €45,450
- Debts after one year -€14,153
down €14,153 (-38.7%), from €36,553 to €22,400
- Gross operating margin -€27,651
down €27,651 (-24.6%), from €112,616 to €84,965
- Taxes -€5,459
down €5,459 (-25.1%), from €21,756 to €16,296
- Financial charges -€5,334
down €5,334 (-73.2%), from €7,291 to €1,957
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 | €280,689 | €350,085 | +€69,395 | +24.7% |
| Fixed assets | 21/28 | €62,498 | €48,723 | -€13,776 | -22.0% |
| Tangible fixed assets | 22/27 | €62,318 | €48,543 | -€13,776 | -22.1% |
| Plant, machinery and equipment | 23 | €2,784 | €3,036 | +€252 | +9.1% |
| Furniture and vehicles | 24 | €2,730 | €7,870 | +€5,140 | +188.3% |
| Leasing and similar rights | 25 | €56,804 | €37,637 | -€19,168 | -33.7% |
| Financial fixed assets | 28 | €180 | €180 | = | 0.0% |
| Current assets | 29/58 | €218,191 | €301,362 | +€83,171 | +38.1% |
| Amounts receivable within one year | 40/41 | €175,920 | €230,181 | +€54,260 | +30.8% |
| Trade receivables | 40 | €120,771 | €230,181 | +€109,409 | +90.6% |
| Other amounts receivable | 41 | €55,149 | - | -€55,149 | |
| Cash at bank and in hand | 54/58 | €38,984 | €66,777 | +€27,793 | +71.3% |
| Deferred charges and accrued income | 490/1 | €3,287 | €4,404 | +€1,118 | +34.0% |
| Total equity and liabilities | 10/49 | €280,689 | €350,085 | +€69,395 | +24.7% |
| Equity | 10/15 | €92,684 | €33,753 | -€58,931 | -63.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €90,684 | €31,753 | -€58,931 | -65.0% |
| Amounts payable | 17/49 | €188,006 | €316,332 | +€128,326 | +68.3% |
| Amounts payable after more than one year | 17 | €36,553 | €22,400 | -€14,153 | -38.7% |
| Financial debts | 170/4 | €36,553 | €22,400 | -€14,153 | -38.7% |
| Amounts payable within one year | 42/48 | €151,452 | €293,931 | +€142,479 | +94.1% |
| Current portion of amounts payable after more than one year | 42 | €17,148 | €14,153 | -€2,995 | -17.5% |
| Trade debts | 44 | €112,548 | €210,034 | +€97,486 | +86.6% |
| Suppliers | 440/4 | €112,548 | €210,034 | +€97,486 | +86.6% |
| Taxes, remuneration and social security | 45 | €21,756 | €24,294 | +€2,538 | +11.7% |
| Taxes | 450/3 | €21,756 | €24,294 | +€2,538 | +11.7% |
| Other amounts payable | 47/48 | - | €45,450 | +€45,450 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,305 | €25,222 | +€918 | +3.8% |
| Other operating charges | 640/8 | €590 | €425 | -€165 | -28.0% |
| Gross operating margin | 9900 | €112,616 | €84,965 | -€27,651 | -24.6% |
| Operating profit (loss) | 9901 | €87,721 | €59,317 | -€28,404 | -32.4% |
| Financial income | 75/76B | €4 | €5 | +€2 | +42.5% |
| Recurring financial income | 75 | €4 | €5 | +€2 | +42.5% |
| Financial charges | 65/66B | €7,291 | €1,957 | -€5,334 | -73.2% |
| Recurring financial charges | 65 | €7,291 | €1,957 | -€5,334 | -73.2% |
| Profit (loss) for the period before taxes | 9903 | €80,433 | €57,366 | -€23,068 | -28.7% |
| Income taxes | 67/77 | €21,756 | €16,296 | -€5,459 | -25.1% |
| Profit (loss) for the period | 9904 | €58,678 | €41,069 | -€17,608 | -30.0% |
| Profit (loss) for the period to be appropriated | 9905 | €58,678 | €41,069 | -€17,608 | -30.0% |
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 30 September 2026 via checked.be.