BMWILL: 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.
What changed
BMWILL
NACE 46.630, Wholesale trade
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€803,133
2024 · €790,339+€12,795
Equity
€3.2m
2024 · €3.2m+€3,133
Cash
€238,731
2024 · €186,146+€52,585
Balance sheet total
€9.6m
2024 · €8.9m+€655,364
Largest movements
Assets
- Receivables within one year +€810,628
up €810,628 (+19.2%), from €4.2m to €5.0m
of which Other amounts receivable: +€438,000
- Tangible fixed assets -€132,096
down €132,096 (-10.9%), from €1.2m to €1.1m
of which Land and buildings: -€74,972
- Intangible fixed assets -€116,774
down €116,774 (-28.3%), from €411,930 to €295,157
Equity and liabilities
- Short-term financial debts +€646,126
up €646,126 (+36.6%), from €1.8m to €2.4m
- Other debts +€319,767
up €319,767 (+38.7%), from €827,000 to €1.1m
- Debts after one year -€259,657
down €259,657 (-28.8%), from €900,854 to €641,197
- Tax, wage and social debts +€172,473
up €172,473 (+40.2%), from €428,871 to €601,343
of which Remuneration and social security: +€89,876
- Current portion of long-term debt -€172,091
down €172,091 (-39.0%), from €440,736 to €268,645
Income statement
- Turnover +€1.5m
up €1.5m (+7.8%), from €19.4m to €20.9m
- Goods and materials +€1.1m
up €1.1m (+8.1%), from €14.1m to €15.3m
of which Purchases: +€1.1m
- Services and other goods +€260,864
up €260,864 (+14.8%), from €1.8m to €2.0m
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.
Result 2024
€790,339
Turnover
+€1.5m
Other operating income
+€67,730
Goods and materials
-€1.1m
Services and other goods
-€260,864
Staff costs
-€175,667
Depreciation
+€3,933
Write-downs
+€25,082
Provisions
-€41,097
Other operating charges
-€16,482
Other operating items
+€97,166
Financial income
-€27,457
Financial charges
-€6,702
Taxes
-€18,104
Result 2025
€803,133
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.
From operations
+€712,911
Investment
-€74,705
Financing
-€585,622
Cash 2024
€186,146
From operations (derived)
+€712,911
Net result for the year
+€803,133
Depreciation
+€323,575
Stocks and contracts
-€34,818
Receivables within one year
-€810,628
Deferred charges and accrued income
-€6,204
Trade debts
-€54,387
Tax, wage and social debts
+€172,473
Other debts
+€319,767
Investment (derived)
-€74,705
Investment in fixed assets (net)
-€74,705
Financing
-€585,622
Debts after one year
-€259,657
Current portion of long-term debt
-€172,091
Short-term financial debts
+€646,126
Contributions, distributions and other
-€800,000
Cash 2025
€238,731
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €8,916,157 | €9,571,521 | +€655,364 | +7.4% |
| Fixed assets | 21/28 | €1,622,088 | €1,373,218 | -€248,870 | -15.3% |
| Intangible fixed assets | 21 | €411,930 | €295,157 | -€116,774 | -28.3% |
| Tangible fixed assets | 22/27 | €1,209,457 | €1,077,361 | -€132,096 | -10.9% |
| Land and buildings | 22 | €1,004,731 | €929,759 | -€74,972 | -7.5% |
| Plant, machinery and equipment | 23 | €12,435 | €14,659 | +€2,224 | +17.9% |
| Furniture and vehicles | 24 | €106,147 | €89,870 | -€16,277 | -15.3% |
| Leasing and similar rights | 25 | €86,143 | €43,072 | -€43,072 | -50.0% |
| Financial fixed assets | 28 | €700 | €700 | = | 0.0% |
| Other financial fixed assets | 284/8 | €700 | €700 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €700 | €700 | = | 0.0% |
| Current assets | 29/58 | €7,294,069 | €8,198,303 | +€904,234 | +12.4% |
| Amounts receivable after more than one year | 29 | €328,750 | €328,750 | = | 0.0% |
| Trade receivables | 290 | €328,750 | €328,750 | = | 0.0% |
| Stocks and contracts in progress | 3 | €2,488,460 | €2,523,278 | +€34,818 | +1.4% |
| Stocks | 30/36 | €2,488,460 | €2,523,278 | +€34,818 | +1.4% |
| Goods purchased for resale | 34 | €2,488,460 | €2,523,278 | +€34,818 | +1.4% |
| Amounts receivable within one year | 40/41 | €4,233,027 | €5,043,655 | +€810,628 | +19.2% |
| Trade receivables | 40 | €3,004,435 | €3,377,063 | +€372,628 | +12.4% |
| Other amounts receivable | 41 | €1,228,592 | €1,666,592 | +€438,000 | +35.7% |
| Cash at bank and in hand | 54/58 | €186,146 | €238,731 | +€52,585 | +28.2% |
| Deferred charges and accrued income | 490/1 | €57,687 | €63,890 | +€6,204 | +10.8% |
| Total equity and liabilities | 10/49 | €8,916,157 | €9,571,521 | +€655,364 | +7.4% |
| Equity | 10/15 | €3,219,824 | €3,222,958 | +€3,133 | +0.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,570,059 | €1,570,059 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €1,568,200 | €1,568,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,631,173 | €1,634,307 | +€3,133 | +0.2% |
| Investment grants | 15 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €0 | - | = | |
| Provisions for liabilities and charges | 160/5 | €0 | - | = | |
| Environmental obligations | 163 | €0 | - | = | |
| Other liabilities and charges | 164/5 | €0 | - | = | |
| Amounts payable | 17/49 | €5,696,333 | €6,348,563 | +€652,231 | +11.5% |
| Amounts payable after more than one year | 17 | €900,854 | €641,197 | -€259,657 | -28.8% |
| Financial debts | 170/4 | €900,854 | €641,197 | -€259,657 | -28.8% |
| Leasing and similar obligations | 172 | €25,693 | €25,693 | = | 0.0% |
| Credit institutions | 173 | €875,161 | €615,504 | -€259,657 | -29.7% |
| Amounts payable within one year | 42/48 | €4,795,479 | €5,707,367 | +€911,888 | +19.0% |
| Current portion of amounts payable after more than one year | 42 | €440,736 | €268,645 | -€172,091 | -39.0% |
| Financial debts | 43 | €1,767,098 | €2,413,224 | +€646,126 | +36.6% |
| Credit institutions | 430/8 | €1,767,098 | €2,413,224 | +€646,126 | +36.6% |
| Trade debts | 44 | €1,331,774 | €1,277,388 | -€54,387 | -4.1% |
| Suppliers | 440/4 | €1,331,774 | €1,277,388 | -€54,387 | -4.1% |
| Advances received on contracts in progress | 46 | €0 | €0 | = | |
| Taxes, remuneration and social security | 45 | €428,871 | €601,343 | +€172,473 | +40.2% |
| Taxes | 450/3 | €115,461 | €198,058 | +€82,597 | +71.5% |
| Remuneration and social security | 454/9 | €313,410 | €403,286 | +€89,876 | +28.7% |
| Other amounts payable | 47/48 | €827,000 | €1,146,767 | +€319,767 | +38.7% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Operating income | 70/76A | €19,522,126 | €21,116,011 | +€1.6m | +8.2% |
| Turnover | 70 | €19,389,393 | €20,901,552 | +€1.5m | +7.8% |
| Other operating income | 74 | €117,996 | €185,725 | +€67,730 | +57.4% |
| Non-recurring operating income | 76A | €14,737 | €28,734 | +€13,996 | +95.0% |
| Operating charges | 60/66A | €18,520,063 | €20,048,891 | +€1.5m | +8.3% |
| Goods for resale, raw materials and consumables | 60 | €14,120,888 | €15,267,790 | +€1.1m | +8.1% |
| Purchases | 600/8 | €14,252,067 | €15,330,393 | +€1.1m | +7.6% |
| Change in stocks: decrease (increase) | 609 | -€131,179 | -€62,603 | +€68,576 | +52.3% |
| Services and other goods | 61 | €1,760,650 | €2,021,513 | +€260,864 | +14.8% |
| Remuneration, social security and pensions | 62 | €2,130,023 | €2,305,690 | +€175,667 | +8.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €327,507 | €323,575 | -€3,933 | -1.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €52,867 | €27,785 | -€25,082 | -47.4% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€41,097 | - | +€41,097 | |
| Other operating charges | 640/8 | €71,574 | €88,055 | +€16,482 | +23.0% |
| Non-recurring operating charges | 66A | €97,651 | €14,481 | -€83,170 | -85.2% |
| Operating profit (loss) | 9901 | €1,002,063 | €1,067,120 | +€65,057 | +6.5% |
| Financial income | 75/76B | €244,362 | €216,906 | -€27,457 | -11.2% |
| Recurring financial income | 75 | €244,362 | €216,906 | -€27,457 | -11.2% |
| Income from financial fixed assets | 750 | €7 | €0 | -€7 | -99.4% |
| Income from current assets | 751 | €4,674 | €277 | -€4,396 | -94.1% |
| Other financial income | 752/9 | €239,681 | €216,628 | -€23,053 | -9.6% |
| Financial charges | 65/66B | €150,156 | €156,858 | +€6,702 | +4.5% |
| Recurring financial charges | 65 | €150,156 | €156,858 | +€6,702 | +4.5% |
| Debt charges | 650 | €141,163 | €150,330 | +€9,167 | +6.5% |
| Other financial charges | 652/9 | €8,993 | €6,528 | -€2,465 | -27.4% |
| Profit (loss) for the period before taxes | 9903 | €1,096,270 | €1,127,168 | +€30,898 | +2.8% |
| Income taxes | 67/77 | €305,931 | €324,034 | +€18,104 | +5.9% |
| Taxes | 670/3 | €309,707 | €326,075 | +€16,368 | +5.3% |
| Tax adjustments and reversals of tax provisions | 77 | €3,776 | €2,041 | -€1,736 | -46.0% |
| Profit (loss) for the period | 9904 | €790,339 | €803,133 | +€12,795 | +1.6% |
| Profit (loss) for the period to be appropriated | 9905 | €790,339 | €803,133 | +€12,795 | +1.6% |
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 2 October 2026 via checked.be.