BPMIS: 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.
BPMIS
Largest movements
- Current investments -€27,627
down €27,627 (-28.8%), from €95,946 to €68,319
- Receivables within one year +€14,301
up €14,301 (+50.6%), from €28,255 to €42,556
of which Other amounts receivable: +€12,826
- Tangible fixed assets -€12,806
down €12,806 (-32.2%), from €39,711 to €26,905
of which Furniture and vehicles: -€12,631
- Cash +€8,900
up €8,900 (+148%), from €6,009 to €14,909
mainly Current investments (+€27,627) and Net result for the year (+€17,805)
- Deferred charges and accrued income -€2,103
down €2,103 (-47.9%), from €4,388 to €2,285
- Debts after one year -€12,449
down €12,449 (-43.5%), from €28,610 to €16,162
- Other debts -€8,334
down €8,334 (-32.6%), from €25,554 to €17,220
- Financial income +€19,372
up €19,372 (+80,718%), from €24 to €19,396
- Gross operating margin -€7,332
down €7,332 (-13.0%), from €56,324 to €48,992
- Provisions -€4,492
down €4,492 (-83.1%), from €5,407 to €915
- Depreciation -€593
down €593 (-4.5%), from €13,303 to €12,710
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 | €174,310 | €154,975 | -€19,335 | -11.1% |
| Fixed assets | 21/28 | €39,711 | €26,905 | -€12,806 | -32.2% |
| Tangible fixed assets | 22/27 | €39,711 | €26,905 | -€12,806 | -32.2% |
| Furniture and vehicles | 24 | €38,250 | €25,618 | -€12,631 | -33.0% |
| Other tangible fixed assets | 26 | €1,461 | €1,287 | -€174 | -11.9% |
| Current assets | 29/58 | €134,599 | €128,069 | -€6,529 | -4.9% |
| Amounts receivable within one year | 40/41 | €28,255 | €42,556 | +€14,301 | +50.6% |
| Trade receivables | 40 | €26,053 | €27,528 | +€1,475 | +5.7% |
| Other amounts receivable | 41 | €2,202 | €15,029 | +€12,826 | +582% |
| Current investments | 50/53 | €95,946 | €68,319 | -€27,627 | -28.8% |
| Cash at bank and in hand | 54/58 | €6,009 | €14,909 | +€8,900 | +148% |
| Deferred charges and accrued income | 490/1 | €4,388 | €2,285 | -€2,103 | -47.9% |
| Total equity and liabilities | 10/49 | €174,310 | €154,975 | -€19,335 | -11.1% |
| Equity | 10/15 | €74,902 | €74,582 | -€321 | -0.4% |
| Contributions | 10/11 | €14,260 | €14,260 | = | 0.0% |
| Reserves | 13 | €31,157 | €30,836 | -€321 | -1.0% |
| Distributable reserves | 133 | €31,157 | €30,836 | -€321 | -1.0% |
| Profit (loss) carried forward | 14 | €29,485 | €29,485 | = | 0.0% |
| Provisions and deferred taxes | 16 | €28,914 | €29,829 | +€915 | +3.2% |
| Provisions for liabilities and charges | 160/5 | €28,914 | €29,829 | +€915 | +3.2% |
| Other liabilities and charges | 164/5 | €28,914 | €29,829 | +€915 | +3.2% |
| Amounts payable | 17/49 | €70,493 | €50,564 | -€19,929 | -28.3% |
| Amounts payable after more than one year | 17 | €28,610 | €16,162 | -€12,449 | -43.5% |
| Financial debts | 170/4 | €28,610 | €16,162 | -€12,449 | -43.5% |
| Amounts payable within one year | 42/48 | €41,883 | €34,402 | -€7,481 | -17.9% |
| Current portion of amounts payable after more than one year | 42 | €12,037 | €12,449 | +€412 | +3.4% |
| Financial debts | 43 | - | €90 | +€90 | |
| Credit institutions | 430/8 | - | €90 | +€90 | |
| Trade debts | 44 | €382 | €753 | +€370 | +96.8% |
| Suppliers | 440/4 | €382 | €753 | +€370 | +96.8% |
| Taxes, remuneration and social security | 45 | €3,910 | €3,891 | -€18 | -0.5% |
| Taxes | 450/3 | €3,910 | €3,891 | -€18 | -0.5% |
| Other amounts payable | 47/48 | €25,554 | €17,220 | -€8,334 | -32.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,303 | €12,710 | -€593 | -4.5% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €5,407 | €915 | -€4,492 | -83.1% |
| Other operating charges | 640/8 | €394 | €411 | +€17 | +4.4% |
| Non-recurring operating charges | 66A | - | €96 | +€96 | |
| Gross operating margin | 9900 | €56,324 | €48,992 | -€7,332 | -13.0% |
| Operating profit (loss) | 9901 | €37,220 | €34,861 | -€2,360 | -6.3% |
| Financial income | 75/76B | €24 | €19,396 | +€19,372 | +80,718% |
| Recurring financial income | 75 | €24 | €19,396 | +€19,372 | +80,718% |
| Financial charges | 65/66B | €31,382 | €31,653 | +€271 | +0.9% |
| Recurring financial charges | 65 | €31,382 | €31,653 | +€271 | +0.9% |
| Profit (loss) for the period before taxes | 9903 | €5,862 | €22,604 | +€16,742 | +286% |
| Income taxes | 67/77 | €4,798 | €4,798 | +€1 | 0.0% |
| Profit (loss) for the period | 9904 | €1,064 | €17,805 | +€16,741 | +1,573% |
| Profit (loss) for the period to be appropriated | 9905 | €1,064 | €17,805 | +€16,741 | +1,573% |
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 15 October 2026 via checked.be.