BNMR 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.
BNMR CONSULTING
Largest movements
- Receivables within one year -€25,182
down €25,182 (-91.1%), from €27,645 to €2,463
of which Trade receivables: -€26,446
- Cash -€24,289
down €24,289 (-75.8%), from €32,053 to €7,764
mainly Net result for the year (-€21,132) and Tax, wage and social debts (-€11,353)
- Tangible fixed assets -€8,493
down €8,493 (-21.6%), from €39,239 to €30,746
of which Furniture and vehicles: -€8,948
- Deferred charges and accrued income +€8,328
up €8,328 (+1,533%), from €543 to €8,871
- Reserves -€27,382
down €27,382 (-56.1%), from €48,844 to €21,463
- Tax, wage and social debts -€11,353
down €11,353 (-87.5%), from €12,972 to €1,618
of which Taxes: -€7,853
- Debts after one year -€9,637
down €9,637 (-43.1%), from €22,371 to €12,735
- Trade debts -€1,774
down €1,774 (-58.9%), from €3,011 to €1,237
- Gross operating margin -€65,301
down €65,301, from €58,028 to -€7,273
- Taxes -€9,795
down €9,795 (-98.7%), from €9,927 to €132
- Financial charges -€668
down €668 (-30.3%), from €2,203 to €1,535
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 | €99,480 | €49,844 | -€49,636 | -49.9% |
| Fixed assets | 21/28 | €39,239 | €30,746 | -€8,493 | -21.6% |
| Tangible fixed assets | 22/27 | €39,239 | €30,746 | -€8,493 | -21.6% |
| Land and buildings | 22 | €1,925 | €3,424 | +€1,499 | +77.9% |
| Plant, machinery and equipment | 23 | €5,324 | €4,280 | -€1,044 | -19.6% |
| Furniture and vehicles | 24 | €31,990 | €23,042 | -€8,948 | -28.0% |
| Current assets | 29/58 | €60,241 | €19,098 | -€41,143 | -68.3% |
| Amounts receivable within one year | 40/41 | €27,645 | €2,463 | -€25,182 | -91.1% |
| Trade receivables | 40 | €26,946 | €500 | -€26,446 | -98.1% |
| Other amounts receivable | 41 | €700 | €1,963 | +€1,264 | +181% |
| Cash at bank and in hand | 54/58 | €32,053 | €7,764 | -€24,289 | -75.8% |
| Deferred charges and accrued income | 490/1 | €543 | €8,871 | +€8,328 | +1,533% |
| Total equity and liabilities | 10/49 | €99,480 | €49,844 | -€49,636 | -49.9% |
| Equity | 10/15 | €51,844 | €24,463 | -€27,382 | -52.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €48,844 | €21,463 | -€27,382 | -56.1% |
| Distributable reserves | 133 | €48,844 | €21,463 | -€27,382 | -56.1% |
| Amounts payable | 17/49 | €47,636 | €25,381 | -€22,254 | -46.7% |
| Amounts payable after more than one year | 17 | €22,371 | €12,735 | -€9,637 | -43.1% |
| Financial debts | 170/4 | €22,371 | €12,735 | -€9,637 | -43.1% |
| Amounts payable within one year | 42/48 | €25,264 | €12,647 | -€12,618 | -49.9% |
| Financial debts | 43 | €9,172 | €9,637 | +€464 | +5.1% |
| Credit institutions | 430/8 | €9,172 | €9,637 | +€464 | +5.1% |
| Trade debts | 44 | €3,011 | €1,237 | -€1,774 | -58.9% |
| Suppliers | 440/4 | €3,011 | €1,237 | -€1,774 | -58.9% |
| Taxes, remuneration and social security | 45 | €12,972 | €1,618 | -€11,353 | -87.5% |
| Taxes | 450/3 | €9,472 | €1,618 | -€7,853 | -82.9% |
| Remuneration and social security | 454/9 | €3,500 | - | -€3,500 | |
| Other amounts payable | 47/48 | €110 | €154 | +€45 | +40.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,504 | €11,944 | +€440 | +3.8% |
| Other operating charges | 640/8 | €364 | €248 | -€116 | -31.8% |
| Gross operating margin | 9900 | €58,028 | -€7,273 | -€65,301 | |
| Operating profit (loss) | 9901 | €46,160 | -€19,465 | -€65,625 | |
| Financial income | 75/76B | €0 | €1 | +€1 | +12,000% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +12,000% |
| Financial charges | 65/66B | €2,203 | €1,535 | -€668 | -30.3% |
| Recurring financial charges | 65 | €2,203 | €1,535 | -€668 | -30.3% |
| Profit (loss) for the period before taxes | 9903 | €43,957 | -€21,000 | -€64,956 | |
| Income taxes | 67/77 | €9,927 | €132 | -€9,795 | -98.7% |
| Profit (loss) for the period | 9904 | €34,030 | -€21,132 | -€55,162 | |
| Profit (loss) for the period to be appropriated | 9905 | €34,030 | -€21,132 | -€55,162 |
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 23 October 2026 via checked.be.