BMY SERVICE: 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.
BMY SERVICE
Largest movements
- Receivables within one year +€51,654
new in 2025: €51,654
of which Trade receivables: +€48,681
- Cash -€13,930
down €13,930 (-65.1%), from €21,409 to €7,480
mainly Receivables within one year (-€51,654) and Investment in fixed assets (net) (-€20,000)
- Tangible fixed assets +€9,569
up €9,569 (+43.9%), from €21,807 to €31,376
- Financial fixed assets +€1,500
new in 2025: €1,500
- Profit (loss) carried forward +€30,797
up €30,797 (+121%), from €25,544 to €56,341
- Trade debts +€18,176
up €18,176 (+17,364%), from €105 to €18,281
- Other debts -€4,227
no longer reported in 2025 (was €4,227)
- Tax, wage and social debts +€2,643
up €2,643 (+19.6%), from €13,498 to €16,141
- Contributions +€1,500
new in 2025: €1,500
- Gross operating margin +€15,084
up €15,084 (+44.0%), from €34,302 to €49,386
- Depreciation +€7,238
up €7,238 (+428%), from €1,693 to €8,931
- Taxes +€1,350
up €1,350 (+20.9%), from €6,466 to €7,816
- Staff costs +€1,306
new in 2025: €1,306
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 | €43,373 | €92,263 | +€48,889 | +113% |
| Fixed assets | 21/28 | €21,807 | €32,876 | +€11,069 | +50.8% |
| Tangible fixed assets | 22/27 | €21,807 | €31,376 | +€9,569 | +43.9% |
| Furniture and vehicles | 24 | €21,807 | €31,376 | +€9,569 | +43.9% |
| Financial fixed assets | 28 | - | €1,500 | +€1,500 | |
| Current assets | 29/58 | €21,566 | €59,386 | +€37,820 | +175% |
| Amounts receivable within one year | 40/41 | - | €51,654 | +€51,654 | |
| Trade receivables | 40 | - | €48,681 | +€48,681 | |
| Other amounts receivable | 41 | - | €2,974 | +€2,974 | |
| Cash at bank and in hand | 54/58 | €21,409 | €7,480 | -€13,930 | -65.1% |
| Deferred charges and accrued income | 490/1 | €157 | €252 | +€95 | +60.7% |
| Total equity and liabilities | 10/49 | €43,373 | €92,263 | +€48,889 | +113% |
| Equity | 10/15 | €25,544 | €57,841 | +€32,297 | +126% |
| Contributions | 10/11 | - | €1,500 | +€1,500 | |
| Profit (loss) carried forward | 14 | €25,544 | €56,341 | +€30,797 | +121% |
| Amounts payable | 17/49 | €17,829 | €34,422 | +€16,592 | +93.1% |
| Amounts payable within one year | 42/48 | €17,829 | €34,422 | +€16,592 | +93.1% |
| Trade debts | 44 | €105 | €18,281 | +€18,176 | +17,364% |
| Suppliers | 440/4 | €105 | €18,281 | +€18,176 | +17,364% |
| Taxes, remuneration and social security | 45 | €13,498 | €16,141 | +€2,643 | +19.6% |
| Taxes | 450/3 | €13,498 | €16,141 | +€2,643 | +19.6% |
| Other amounts payable | 47/48 | €4,227 | - | -€4,227 | |
| Remuneration, social security and pensions | 62 | - | €1,306 | +€1,306 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,693 | €8,931 | +€7,238 | +428% |
| Other operating charges | 640/8 | €551 | €374 | -€177 | -32.1% |
| Gross operating margin | 9900 | €34,302 | €49,386 | +€15,084 | +44.0% |
| Operating profit (loss) | 9901 | €32,058 | €38,775 | +€6,716 | +21.0% |
| Financial income | 75/76B | - | €81 | +€81 | |
| Recurring financial income | 75 | - | €81 | +€81 | |
| Financial charges | 65/66B | €48 | €243 | +€194 | +401% |
| Recurring financial charges | 65 | €48 | €243 | +€194 | +401% |
| Profit (loss) for the period before taxes | 9903 | €32,010 | €38,613 | +€6,603 | +20.6% |
| Income taxes | 67/77 | €6,466 | €7,816 | +€1,350 | +20.9% |
| Profit (loss) for the period | 9904 | €25,544 | €30,797 | +€5,254 | +20.6% |
| Profit (loss) for the period to be appropriated | 9905 | €25,544 | €30,797 | +€5,254 | +20.6% |
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 30 October 2026 via checked.be.