BPMIS: what changed
What changed
BPMIS
NACE 62.200, Computer consultancy and computer facilities management
filed annual accounts (NBB)
Net result for the year
€17,805
2024 · €1,064+€16,741
Equity
€74,582
2024 · €74,902-€321
Cash
€14,909
2024 · €6,009+€8,900
Balance sheet total
€154,975
2024 · €174,310-€19,335
Largest movements
Assets
- 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
Equity and liabilities
- 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
Income statement
- 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
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€1,064
Gross operating margin
-€7,332
Depreciation
+€593
Provisions
+€4,492
Other operating charges
-€17
Other operating items
-€96
Financial income
+€19,372
Financial charges
-€271
Taxes
-€1
Result 2025
€17,805
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€11,250
Investment
+€27,723
Financing
-€30,073
Cash 2024
€6,009
From operations (derived)
+€11,250
Net result for the year
+€17,805
Depreciation
+€12,710
Receivables within one year
-€14,301
Deferred charges and accrued income
+€2,103
Provisions
+€915
Trade debts
+€370
Tax, wage and social debts
-€18
Other debts
-€8,334
Investment (derived)
+€27,723
Investment in fixed assets (net)
+€96
Current investments
+€27,627
Financing
-€30,073
Debts after one year
-€12,449
Current portion of long-term debt
+€412
Short-term financial debts
+€90
Contributions, distributions and other
-€18,126
Cash 2025
€14,909
brings cash intakes cash out
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% |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.