BMS SERVICES: 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 SERVICES
Largest movements
- Intangible fixed assets +€10,840
new in 2025: €10,840
- Deferred charges and accrued income +€7,249
up €7,249 (+131.5%), from €5,513 to €12,762
- Cash +€4,043
up €4,043 (+8705.9%), from €46 to €4,089
mainly Short-term financial debts (+€13,755) and Net result for the year (+€8,299)
- Receivables within one year -€2,777
down €2,777 (-2.9%), from €94,834 to €92,056
- Tangible fixed assets -€2,683
down €2,683 (-64.0%), from €4,195 to €1,512
- Short-term financial debts +€13,755
up €13,755 (+139.4%), from €9,868 to €23,623
- Tax, wage and social debts -€11,235
down €11,235 (-23.7%), from €47,382 to €36,147
of which Remuneration and social security: -€6,397
- Current portion of long-term debt +€6,808
new in 2025: €6,808
- Reserves +€6,323
new in 2025: €6,323
- Debts after one year +€5,943
new in 2025: €5,943
- Staff costs +€21,335
up €21,335 (+20.7%), from €102,887 to €124,222
- Gross operating margin -€2,895
down €2,895 (-1.9%), from €153,832 to €150,937
- Taxes -€2,742
down €2,742 (-25.9%), from €10,586 to €7,843
- Depreciation -€2,089
down €2,089 (-63.1%), from €3,308 to €1,219
- Financial charges -€2,055
down €2,055 (-42.9%), from €4,794 to €2,739
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 | €108,863 | €127,474 | +€18,612 | +17.1% |
| Fixed assets | 21/28 | €4,545 | €12,702 | +€8,157 | +179.5% |
| Intangible fixed assets | 21 | - | €10,840 | +€10,840 | |
| Tangible fixed assets | 22/27 | €4,195 | €1,512 | -€2,683 | -64.0% |
| Furniture and vehicles | 24 | €4,195 | €1,512 | -€2,683 | -64.0% |
| Financial fixed assets | 28 | €350 | €350 | = | 0.0% |
| Current assets | 29/58 | €104,318 | €114,772 | +€10,454 | +10.0% |
| Stocks and contracts in progress | 3 | €3,925 | €5,865 | +€1,940 | +49.4% |
| Stocks | 30/36 | €3,925 | €5,865 | +€1,940 | +49.4% |
| Amounts receivable within one year | 40/41 | €94,834 | €92,056 | -€2,777 | -2.9% |
| Trade receivables | 40 | €94,834 | €92,056 | -€2,777 | -2.9% |
| Cash at bank and in hand | 54/58 | €46 | €4,089 | +€4,043 | +8705.9% |
| Deferred charges and accrued income | 490/1 | €5,513 | €12,762 | +€7,249 | +131.5% |
| Total equity and liabilities | 10/49 | €108,863 | €127,474 | +€18,612 | +17.1% |
| Equity | 10/15 | €16,624 | €24,923 | +€8,299 | +49.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | - | €6,323 | +€6,323 | |
| Distributable reserves | 133 | - | €6,323 | +€6,323 | |
| Profit (loss) carried forward | 14 | -€1,976 | - | +€1,976 | |
| Amounts payable | 17/49 | €92,238 | €102,551 | +€10,313 | +11.2% |
| Amounts payable after more than one year | 17 | - | €5,943 | +€5,943 | |
| Financial debts | 170/4 | - | €5,943 | +€5,943 | |
| Amounts payable within one year | 42/48 | €90,107 | €95,041 | +€4,934 | +5.5% |
| Current portion of amounts payable after more than one year | 42 | - | €6,808 | +€6,808 | |
| Financial debts | 43 | €9,868 | €23,623 | +€13,755 | +139.4% |
| Credit institutions | 430/8 | €9,868 | €23,623 | +€13,755 | +139.4% |
| Trade debts | 44 | €27,604 | €28,239 | +€635 | +2.3% |
| Suppliers | 440/4 | €27,604 | €28,239 | +€635 | +2.3% |
| Taxes, remuneration and social security | 45 | €47,382 | €36,147 | -€11,235 | -23.7% |
| Taxes | 450/3 | €26,748 | €21,911 | -€4,837 | -18.1% |
| Remuneration and social security | 454/9 | €20,634 | €14,237 | -€6,397 | -31.0% |
| Other amounts payable | 47/48 | €5,253 | €223 | -€5,030 | -95.7% |
| Accrued charges and deferred income | 492/3 | €2,131 | €1,567 | -€564 | -26.5% |
| Remuneration, social security and pensions | 62 | €102,887 | €124,222 | +€21,335 | +20.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,308 | €1,219 | -€2,089 | -63.1% |
| Other operating charges | 640/8 | €5,666 | €6,615 | +€949 | +16.7% |
| Gross operating margin | 9900 | €153,832 | €150,937 | -€2,895 | -1.9% |
| Operating profit (loss) | 9901 | €41,971 | €18,881 | -€23,090 | -55.0% |
| Financial income | 75/76B | €22 | - | -€22 | |
| Recurring financial income | 75 | €22 | - | -€22 | |
| Financial charges | 65/66B | €4,794 | €2,739 | -€2,055 | -42.9% |
| Recurring financial charges | 65 | €4,794 | €2,739 | -€2,055 | -42.9% |
| Profit (loss) for the period before taxes | 9903 | €37,199 | €16,142 | -€21,057 | -56.6% |
| Income taxes | 67/77 | €10,586 | €7,843 | -€2,742 | -25.9% |
| Profit (loss) for the period | 9904 | €26,614 | €8,299 | -€18,315 | -68.8% |
| Profit (loss) for the period to be appropriated | 9905 | €26,614 | €8,299 | -€18,315 | -68.8% |
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.