BMT SOLUTIONS: 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.
BMT SOLUTIONS
Largest movements
- Receivables within one year +€124,850
up €124,850 (+36.9%), from €338,490 to €463,340
of which Other amounts receivable: +€88,011
- Cash +€54,375
up €54,375 (+74.8%), from €72,735 to €127,110
mainly Tax, wage and social debts (+€214,432) and Net result for the year (+€186,963)
- Tangible fixed assets +€36,349
up €36,349 (+186.7%), from €19,473 to €55,823
of which Furniture and vehicles: +€34,516
- Tax, wage and social debts +€214,432
up €214,432 (+111.7%), from €192,057 to €406,489
of which Remuneration and social security: +€145,475
- Trade debts -€51,804
down €51,804 (-38.5%), from €134,525 to €82,721
- Reserves +€41,963
up €41,963 (+835.9%), from €5,020 to €46,983
of which Distributable reserves: +€41,963
- Other debts +€31,500
up €31,500 (+45.0%), from €70,000 to €101,500
- Debts after one year -€9,906
down €9,906 (-100.0%), from €9,906 to €0
- Gross operating margin +€543,663
up €543,663 (+64.1%), from €848,404 to €1.4m
- Staff costs +€314,124
up €314,124 (+39.6%), from €794,176 to €1.1m
- Taxes +€65,504
up €65,504 (+416.2%), from €15,737 to €81,241
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 | €435,773 | €656,294 | +€220,521 | +50.6% |
| Fixed assets | 21/28 | €19,473 | €55,823 | +€36,349 | +186.7% |
| Tangible fixed assets | 22/27 | €19,473 | €55,823 | +€36,349 | +186.7% |
| Plant, machinery and equipment | 23 | €3,505 | €5,338 | +€1,833 | +52.3% |
| Furniture and vehicles | 24 | €15,969 | €50,485 | +€34,516 | +216.1% |
| Current assets | 29/58 | €416,300 | €600,471 | +€184,171 | +44.2% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €338,490 | €463,340 | +€124,850 | +36.9% |
| Trade receivables | 40 | €314,581 | €351,420 | +€36,839 | +11.7% |
| Other amounts receivable | 41 | €23,909 | €111,919 | +€88,011 | +368.1% |
| Cash at bank and in hand | 54/58 | €72,735 | €127,110 | +€54,375 | +74.8% |
| Deferred charges and accrued income | 490/1 | €5,074 | €10,021 | +€4,946 | +97.5% |
| Total equity and liabilities | 10/49 | €435,773 | €656,294 | +€220,521 | +50.6% |
| Equity | 10/15 | €23,620 | €65,583 | +€41,963 | +177.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €5,020 | €46,983 | +€41,963 | +835.9% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €4,292 | €4,292 | = | 0.0% |
| Distributable reserves | 133 | €728 | €42,691 | +€41,963 | +5765.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €412,153 | €590,710 | +€178,557 | +43.3% |
| Amounts payable after more than one year | 17 | €9,906 | €0 | -€9,906 | -100.0% |
| Financial debts | 170/4 | €9,906 | €0 | -€9,906 | -100.0% |
| Amounts payable within one year | 42/48 | €402,247 | €590,710 | +€188,463 | +46.9% |
| Current portion of amounts payable after more than one year | 42 | €5,666 | €0 | -€5,666 | -100.0% |
| Trade debts | 44 | €134,525 | €82,721 | -€51,804 | -38.5% |
| Suppliers | 440/4 | €134,525 | €82,721 | -€51,804 | -38.5% |
| Taxes, remuneration and social security | 45 | €192,057 | €406,489 | +€214,432 | +111.7% |
| Taxes | 450/3 | €83,575 | €152,532 | +€68,957 | +82.5% |
| Remuneration and social security | 454/9 | €108,482 | €253,957 | +€145,475 | +134.1% |
| Other amounts payable | 47/48 | €70,000 | €101,500 | +€31,500 | +45.0% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €1,157 | €0 | -€1,157 | -100.0% |
| Remuneration, social security and pensions | 62 | €794,176 | €1,108,300 | +€314,124 | +39.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,558 | €19,150 | +€591 | +3.2% |
| Other operating charges | 640/8 | €7,702 | €7,100 | -€602 | -7.8% |
| Non-recurring operating charges | 66A | €5,630 | €0 | -€5,630 | -100.0% |
| Gross operating margin | 9900 | €848,404 | €1,392,067 | +€543,663 | +64.1% |
| Operating profit (loss) | 9901 | €22,338 | €257,518 | +€235,180 | +1052.8% |
| Financial income | 75/76B | €3,185 | €12,590 | +€9,405 | +295.3% |
| Recurring financial income | 75 | €1,221 | €1,832 | +€611 | +50.0% |
| Non-recurring financial income | 76B | €1,964 | €10,758 | +€8,794 | +447.8% |
| Financial charges | 65/66B | €2,545 | €1,904 | -€641 | -25.2% |
| Recurring financial charges | 65 | €2,545 | €1,904 | -€641 | -25.2% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | €22,978 | €268,204 | +€245,226 | +1067.2% |
| Income taxes | 67/77 | €15,737 | €81,241 | +€65,504 | +416.2% |
| Profit (loss) for the period | 9904 | €7,241 | €186,963 | +€179,722 | +2481.9% |
| Profit (loss) for the period to be appropriated | 9905 | €7,241 | €186,963 | +€179,722 | +2481.9% |
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 30 September 2026 via checked.be.