BMZ EVENT: 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.
BMZ EVENT
Largest movements
- Cash -€5,767
down €5,767 (-48.1%), from €11,997 to €6,230
mainly Other debts (-€56,250) and Receivables within one year (-€1,269)
- Tangible fixed assets -€2,619
down €2,619 (-19.1%), from €13,732 to €11,113
of which Furniture and vehicles: -€1,749
- Receivables within one year +€1,269
up €1,269 (+14.3%), from €8,897 to €10,165
of which Trade receivables: +€1,269
- Other debts -€56,250
down €56,250 (-93.3%), from €60,307 to €4,057
- Tax, wage and social debts +€34,014
up €34,014 (+265.5%), from €12,809 to €46,823
of which Taxes: +€23,360
- Trade debts +€11,883
up €11,883 (+558.4%), from €2,128 to €14,011
- Profit (loss) carried forward +€3,236
up €3,236 (+5.6%), from -€57,918 to -€54,682
- Gross operating margin +€40,133
up €40,133 (+92.8%), from €43,238 to €83,372
- Staff costs +€13,632
up €13,632 (+22.4%), from €60,963 to €74,595
- Other operating charges +€2,142
up €2,142 (+329.3%), from €650 to €2,792
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 | €34,626 | €27,509 | -€7,117 | -20.6% |
| Fixed assets | 21/28 | €13,732 | €11,113 | -€2,619 | -19.1% |
| Tangible fixed assets | 22/27 | €13,732 | €11,113 | -€2,619 | -19.1% |
| Furniture and vehicles | 24 | €6,265 | €4,516 | -€1,749 | -27.9% |
| Other tangible fixed assets | 26 | €7,467 | €6,597 | -€870 | -11.6% |
| Current assets | 29/58 | €20,894 | €16,396 | -€4,498 | -21.5% |
| Amounts receivable within one year | 40/41 | €8,897 | €10,165 | +€1,269 | +14.3% |
| Trade receivables | 40 | €5,808 | €7,077 | +€1,269 | +21.8% |
| Other amounts receivable | 41 | €3,088 | €3,088 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €11,997 | €6,230 | -€5,767 | -48.1% |
| Total equity and liabilities | 10/49 | €34,626 | €27,509 | -€7,117 | -20.6% |
| Equity | 10/15 | -€40,618 | -€37,382 | +€3,236 | +8.0% |
| Contributions | 10/11 | €17,300 | €17,300 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€57,918 | -€54,682 | +€3,236 | +5.6% |
| Amounts payable | 17/49 | €75,244 | €64,891 | -€10,354 | -13.8% |
| Amounts payable within one year | 42/48 | €75,244 | €64,891 | -€10,354 | -13.8% |
| Trade debts | 44 | €2,128 | €14,011 | +€11,883 | +558.4% |
| Suppliers | 440/4 | €2,128 | €14,011 | +€11,883 | +558.4% |
| Taxes, remuneration and social security | 45 | €12,809 | €46,823 | +€34,014 | +265.5% |
| Taxes | 450/3 | €5,154 | €28,515 | +€23,360 | +453.2% |
| Remuneration and social security | 454/9 | €7,655 | €18,308 | +€10,653 | +139.2% |
| Other amounts payable | 47/48 | €60,307 | €4,057 | -€56,250 | -93.3% |
| Remuneration, social security and pensions | 62 | €60,963 | €74,595 | +€13,632 | +22.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,187 | €2,619 | +€433 | +19.8% |
| Other operating charges | 640/8 | €650 | €2,792 | +€2,142 | +329.3% |
| Gross operating margin | 9900 | €43,238 | €83,372 | +€40,133 | +92.8% |
| Operating profit (loss) | 9901 | -€20,562 | €3,365 | +€23,927 | |
| Financial income | 75/76B | €16 | €0 | -€16 | -99.9% |
| Recurring financial income | 75 | €16 | €0 | -€16 | -99.9% |
| Financial charges | 65/66B | €123 | €129 | +€6 | +4.6% |
| Recurring financial charges | 65 | €123 | €129 | +€6 | +4.6% |
| Profit (loss) for the period before taxes | 9903 | -€20,669 | €3,236 | +€23,906 | |
| Profit (loss) for the period | 9904 | -€20,669 | €3,236 | +€23,906 | |
| Profit (loss) for the period to be appropriated | 9905 | -€20,669 | €3,236 | +€23,906 |
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 9 October 2026 via checked.be.