BMS Renov: 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 Renov
Largest movements
- Stocks and contracts -€27,550
down €27,550 (-31.3%), from €87,983 to €60,433
- Receivables within one year -€14,642
down €14,642 (-18.6%), from €78,602 to €63,960
of which Other amounts receivable: -€12,731
- Tangible fixed assets +€6,964
up €6,964 (+30.8%), from €22,621 to €29,584
of which Plant, machinery and equipment: +€15,196
- Cash +€6,604
up €6,604 (+91.3%), from €7,230 to €13,835
mainly Stocks and contracts (+€27,550) and Receivables within one year (+€14,642)
- Accrued charges and deferred income -€46,100
no longer reported in 2025 (was €46,100)
- Profit (loss) carried forward +€14,377
up €14,377 (+48.7%), from €29,532 to €43,909
- Tax, wage and social debts +€4,094
up €4,094 (+50.9%), from €8,048 to €12,142
of which Remuneration and social security: +€2,945
- Other debts -€2,373
down €2,373 (-66.9%), from €3,550 to €1,177
- Depreciation +€4,868
up €4,868 (+144%), from €3,373 to €8,241
- Gross operating margin +€3,715
up €3,715 (+14.2%), from €26,092 to €29,807
- Financial charges +€1,444
up €1,444 (+707%), from €204 to €1,648
- Taxes -€652
down €652 (-12.1%), from €5,387 to €4,734
- Other operating charges +€627
up €627 (+349%), from €180 to €807
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 | €196,436 | €168,213 | -€28,223 | -14.4% |
| Fixed assets | 21/28 | €22,621 | €29,584 | +€6,964 | +30.8% |
| Tangible fixed assets | 22/27 | €22,621 | €29,584 | +€6,964 | +30.8% |
| Plant, machinery and equipment | 23 | - | €15,196 | +€15,196 | |
| Furniture and vehicles | 24 | €22,621 | €14,388 | -€8,232 | -36.4% |
| Current assets | 29/58 | €173,815 | €138,629 | -€35,186 | -20.2% |
| Stocks and contracts in progress | 3 | €87,983 | €60,433 | -€27,550 | -31.3% |
| Stocks | 30/36 | €87,983 | €60,433 | -€27,550 | -31.3% |
| Amounts receivable within one year | 40/41 | €78,602 | €63,960 | -€14,642 | -18.6% |
| Trade receivables | 40 | €61,566 | €59,655 | -€1,911 | -3.1% |
| Other amounts receivable | 41 | €17,036 | €4,305 | -€12,731 | -74.7% |
| Cash at bank and in hand | 54/58 | €7,230 | €13,835 | +€6,604 | +91.3% |
| Deferred charges and accrued income | 490/1 | - | €401 | +€401 | |
| Total equity and liabilities | 10/49 | €196,436 | €168,213 | -€28,223 | -14.4% |
| Equity | 10/15 | €29,532 | €43,909 | +€14,377 | +48.7% |
| Profit (loss) carried forward | 14 | €29,532 | €43,909 | +€14,377 | +48.7% |
| Amounts payable | 17/49 | €166,904 | €124,304 | -€42,600 | -25.5% |
| Amounts payable within one year | 42/48 | €120,804 | €124,304 | +€3,500 | +2.9% |
| Trade debts | 44 | €109,206 | €110,985 | +€1,779 | +1.6% |
| Suppliers | 440/4 | €109,206 | €110,985 | +€1,779 | +1.6% |
| Taxes, remuneration and social security | 45 | €8,048 | €12,142 | +€4,094 | +50.9% |
| Taxes | 450/3 | €8,048 | €9,198 | +€1,149 | +14.3% |
| Remuneration and social security | 454/9 | - | €2,945 | +€2,945 | |
| Other amounts payable | 47/48 | €3,550 | €1,177 | -€2,373 | -66.9% |
| Accrued charges and deferred income | 492/3 | €46,100 | - | -€46,100 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,373 | €8,241 | +€4,868 | +144% |
| Other operating charges | 640/8 | €180 | €807 | +€627 | +349% |
| Gross operating margin | 9900 | €26,092 | €29,807 | +€3,715 | +14.2% |
| Operating profit (loss) | 9901 | €22,540 | €20,759 | -€1,780 | -7.9% |
| Financial income | 75/76B | €137 | - | -€137 | |
| Recurring financial income | 75 | €137 | - | -€137 | |
| Financial charges | 65/66B | €204 | €1,648 | +€1,444 | +707% |
| Recurring financial charges | 65 | €204 | €1,648 | +€1,444 | +707% |
| Profit (loss) for the period before taxes | 9903 | €22,472 | €19,112 | -€3,361 | -15.0% |
| Income taxes | 67/77 | €5,387 | €4,734 | -€652 | -12.1% |
| Profit (loss) for the period | 9904 | €17,086 | €14,377 | -€2,709 | -15.9% |
| Profit (loss) for the period to be appropriated | 9905 | €17,086 | €14,377 | -€2,709 | -15.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.