BMV CONSULTING: 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.
BMV CONSULTING
Largest movements
- Receivables within one year +€62,796
up €62,796 (+59.0%), from €106,506 to €169,302
of which Trade receivables: +€68,941
- Tangible fixed assets -€11,301
down €11,301 (-3.4%), from €329,654 to €318,353
of which Furniture and vehicles: -€13,264
- Other debts +€30,821
up €30,821 (+12.3%), from €250,181 to €281,003
- Trade debts +€23,805
up €23,805 (+578%), from €4,116 to €27,921
- Debts after one year -€16,427
down €16,427 (-9.4%), from €174,443 to €158,017
- Current portion of long-term debt +€8,198
up €8,198 (+31.9%), from €25,675 to €33,874
- Gross operating margin -€53,263
down €53,263 (-46.6%), from €114,294 to €61,031
- Staff costs -€34,806
down €34,806 (-86.2%), from €40,380 to €5,574
- Taxes -€5,013
down €5,013 (-82.6%), from €6,066 to €1,053
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 | €612,797 | €658,051 | +€45,254 | +7.4% |
| Fixed assets | 21/28 | €498,254 | €486,953 | -€11,301 | -2.3% |
| Tangible fixed assets | 22/27 | €329,654 | €318,353 | -€11,301 | -3.4% |
| Land and buildings | 22 | €272,330 | €286,090 | +€13,760 | +5.1% |
| Plant, machinery and equipment | 23 | €18,341 | €6,545 | -€11,796 | -64.3% |
| Furniture and vehicles | 24 | €38,983 | €25,718 | -€13,264 | -34.0% |
| Financial fixed assets | 28 | €168,600 | €168,600 | = | 0.0% |
| Current assets | 29/58 | €114,543 | €171,098 | +€56,555 | +49.4% |
| Amounts receivable within one year | 40/41 | €106,506 | €169,302 | +€62,796 | +59.0% |
| Trade receivables | 40 | €62,841 | €131,782 | +€68,941 | +110% |
| Other amounts receivable | 41 | €43,665 | €37,520 | -€6,145 | -14.1% |
| Cash at bank and in hand | 54/58 | €8,037 | €1,795 | -€6,242 | -77.7% |
| Total equity and liabilities | 10/49 | €612,797 | €658,051 | +€45,254 | +7.4% |
| Equity | 10/15 | €107,579 | €108,795 | +€1,216 | +1.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €87,119 | €88,335 | +€1,216 | +1.4% |
| Amounts payable | 17/49 | €505,218 | €549,256 | +€44,038 | +8.7% |
| Amounts payable after more than one year | 17 | €174,443 | €158,017 | -€16,427 | -9.4% |
| Financial debts | 170/4 | €174,443 | €158,017 | -€16,427 | -9.4% |
| Amounts payable within one year | 42/48 | €329,040 | €389,775 | +€60,736 | +18.5% |
| Current portion of amounts payable after more than one year | 42 | €25,675 | €33,874 | +€8,198 | +31.9% |
| Financial debts | 43 | €24,967 | €25,217 | +€250 | +1.0% |
| Credit institutions | 430/8 | €24,967 | €25,217 | +€250 | +1.0% |
| Trade debts | 44 | €4,116 | €27,921 | +€23,805 | +578% |
| Suppliers | 440/4 | €4,116 | €27,921 | +€23,805 | +578% |
| Taxes, remuneration and social security | 45 | €24,100 | €21,762 | -€2,338 | -9.7% |
| Taxes | 450/3 | €20,789 | €17,090 | -€3,699 | -17.8% |
| Remuneration and social security | 454/9 | €3,311 | €4,672 | +€1,361 | +41.1% |
| Other amounts payable | 47/48 | €250,181 | €281,003 | +€30,821 | +12.3% |
| Accrued charges and deferred income | 492/3 | €1,735 | €1,464 | -€271 | -15.6% |
| Non-recurring operating income | 76A | €789 | €0 | -€789 | -100% |
| Remuneration, social security and pensions | 62 | €40,380 | €5,574 | -€34,806 | -86.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,393 | €42,414 | +€21 | +0.1% |
| Other operating charges | 640/8 | €3,985 | €3,182 | -€802 | -20.1% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €114,294 | €61,031 | -€53,263 | -46.6% |
| Operating profit (loss) | 9901 | €27,537 | €9,861 | -€17,676 | -64.2% |
| Financial income | 75/76B | €12 | €81 | +€69 | +573% |
| Recurring financial income | 75 | €12 | €81 | +€69 | +573% |
| Financial charges | 65/66B | €7,518 | €7,673 | +€155 | +2.1% |
| Recurring financial charges | 65 | €7,518 | €7,673 | +€155 | +2.1% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | €20,032 | €2,269 | -€17,763 | -88.7% |
| Income taxes | 67/77 | €6,066 | €1,053 | -€5,013 | -82.6% |
| Profit (loss) for the period | 9904 | €13,965 | €1,216 | -€12,749 | -91.3% |
| Profit (loss) for the period to be appropriated | 9905 | €13,965 | €1,216 | -€12,749 | -91.3% |
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 14 October 2026 via checked.be.