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BEMUPHI

Inactive
Public limited companyfounded 1999Tervurenlaan 402, 1150 Sint-Pieters-Woluwe, BelgiumKBO/BCE: BE 0466.082.129

Inactive since 16-04-2026; last annual accounts for fiscal year 2025.

Signals

1 signal. The signal on the left, the evidence on the right.
○neutral
neutral · Filed after the deadline
The financial year that closed on 30-09-2025 was due by 30-04-2026 and was filed on 30-05-2026, 30 days later. For context: 47% of the Belgian market files late and the whole 1-to-90-day band measures 2.0% abnormal legal state against a 1.66% average. We show this as a fact and do not score it.
NBB · 10 filings
Deviation from the deadline
2025
30 d late
2024
6 d late
2023
16 d late
2022
12 d early
2021
31 d early
2020
2 d early
2019
18 d late
← before the deadline after the deadline →
Checked, nothing found (1)
neutral · No strike-offs in the KBO publications
We found no ex-officio strike-off or cessation. Our series starts in 2021 and has gaps, so this is not a confirmation that there is nothing.
KBO publications · our coverage

Financials · fiscal year 2025, micro schema

Turnover
Not included in this filing
EBIT margin
Not included in this filing
Net result
€874k
2024 · €-59k
2018: €264k 2019: €380k▲ +43.8% vs 2018 2020: €58k▼ -84.9% vs 2019 2021: €145k▲ +152% vs 2020 2022: €112k▼ -22.3% vs 2021 2023: €61k▼ -45.5% vs 2022 2024: €-59k▼ -196% vs 2023lowest in 8 years 2025: €874k▲ +1592% vs 2024highest in 8 years
2018 → 2025
Working capital
€4.58M▲ 84.7%
2024 · €2.48M
2018: €714k 2019: €599k▼ -16.2% vs 2018 2020: €604k▲ +0.9% vs 2019 2021: €671k▲ +11.2% vs 2020 2022: €602k▼ -10.3% vs 2021 2023: €57k▼ -90.6% vs 2022lowest in 8 years 2024: €2.48M▲ +4277% vs 2023 2025: €4.58M▲ +84.7% vs 2024highest in 8 years
2018 → 2025
Trend over the years
Multi-year overview
Every figure with its change against the year before
▲ rise ▼ fall
Line20212022202320242025Trend
Equity€4.20M-€4.31M▲ 2.7%€4.23M▼ 1.9%€4.04M▼ 4.5%€4.51M▲ 11.7% 2021: €4.20M 2022: €4.31M▲ +2.7% vs 2021 2023: €4.23M▼ -1.9% vs 2022 2024: €4.04M▼ -4.5% vs 2023lowest in 5 years 2025: €4.51M▲ +11.7% vs 2024highest in 5 years
Operating result€328k-€278k▼ 15.3%€527k▲ 89.6%€293k▼ 44.3%€1.23M▲ 321% 2021: €328k 2022: €278k▼ -15.3% vs 2021lowest in 5 years 2023: €527k▲ +89.6% vs 2022 2024: €293k▼ -44.3% vs 2023 2025: €1.23M▲ +321% vs 2024highest in 5 years
Net result€145k-€112k▼ 22.3%€61k▼ 45.5%€-59k€874k 2021: €145k 2022: €112k▼ -22.3% vs 2021 2023: €61k▼ -45.5% vs 2022 2024: €-59k▼ -196% vs 2023lowest in 5 years 2025: €874k▲ +1592% vs 2024highest in 5 years
Result per fiscal year
Operating resultNet result
€-500k€0€500k€1.00MOperating result 2021: €328k€328kNet result 2021: €145k€145kOperating result 2022: €278k€278kNet result 2022: €112k€112kOperating result 2023: €527k€527kNet result 2023: €61k€61kOperating result 2024: €293k€293kNet result 2024: €-59k€-59kOperating result 2025: €1.23M€1.23MNet result 2025: €874k€874k20212022202320242025€-500k€0€500k€1MOperating result 2023: €527k€527kNet result 2023: €61k€61kOperating result 2024: €293k€293kNet result 2024: €-59k€-59kOperating result 2025: €1.23M€1.2MNet result 2025: €874k€874k202320242025
The operating result recovers in 2025; 2025 is 321% above 2024 and is the highest result in the available series.
Balance-sheet composition
2025 in colour, 2024 as the grey bar beneath
Assets €5.03M
Fixed assets €400k ▼ 81.0%
Current assets €4.63M ▲ 85.7%
Equity and liabilities €5.03M
Equity €4.51M ▲ 11.7%
Provisions €473k ▼ 14.3%
Debt €53k ▲ 275%
Debt's share of the balance-sheet total rises from 0.3% to 1.1%. Equity and debt are higher.
Key figures and ratios
2025 value · change against 2024
EBITDA
€1.24M▲
2024 · €381k
Cash flow
€877k▲
2024 · €29k
Current ratio
90.49
Debt to equity
0.01▲
2024 · 0.00
ROE
19.4%▲
2024 · -1.5%
ROA
17.4%▲
2024 · -1.3%
Interest coverage
24.13▲
2024 · 4.66
Debt ≤ 1 year
€51k▲
2024 · €14k
Income taxes
€2k▼
2024 · €2k
Green means a favourable move, even when the figure itself falls: as with debt or debt to equity.
Filed annual accounts As filed with the NBB · 2025 against 2024 · 60 lines
Balance sheet Code20242025
Assets
Total assets20/58€4.60M€5.03M▲
Fixed assets21/28€2.11M€400k▼
Tangible fixed assets22/27€2.10M€399k▼
Land and buildings22€2.09M€399k▼
Plant, machinery and equipment23€2k-
Furniture and vehicles24€11k-
Financial fixed assets28€2k€2k=
Current assets29/58€2.50M€4.63M▲
Amounts receivable after more than one year29€3k-
Other amounts receivable291€3k-
Amounts receivable within one year40/41€633k€4.60M▲
Other amounts receivable41€633k€4.60M▲
Current investments50/53€573k-
Cash at bank and in hand54/58€1.28M€346▼
Deferred charges and accrued income490/1€5k€30k▲
Equity and liabilities
Total equity and liabilities10/49€4.60M€5.03M▲
Equity10/15€4.04M€4.51M▲
Contributions10/11€65k€65k=
Capital10€65k€65k=
Issued capital100€65k€65k=
Revaluation surpluses12€523k€123k▼
Reserves13€994k€1.37M▲
Non-distributable reserves130/1€580k€7k▼
Legal reserve130€7k€7k=
Reserves not available under the articles1311€573k-
Tax-exempt reserves132€415k€1.36M▲
Profit (loss) carried forward14€2.45M€2.96M▲
Provisions and deferred taxes16€552k€473k▼
Provisions for liabilities and charges160/5€414k€20k▼
Other liabilities and charges164/5€414k€20k▼
Deferred taxes168€138k€453k▲
Amounts payable17/49€14k€53k▲
Amounts payable within one year42/48€14k€51k▲
Current portion of amounts payable after more than one year42-€50k
Trade debts44€13k-
Suppliers440/4€13k-
Taxes, remuneration and social security45€1k€1k▼
Taxes450/3€1k€1k▼
Accrued charges and deferred income492/3-€2k
Income statement Code20242025
Non-recurring operating income76A€249k€1.26M▲
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630€88k€3k▼
Write-downs on stocks, contracts in progress and trade receivables: additions (reversals)631/4-€66k
Provisions for liabilities and charges: additions (uses and reversals)635/8€-230k€-42k▲
Other operating charges640/8€15k€6k▼
Gross operating margin9900€166k€1.27M▲
Operating profit (loss)9901€293k€1.23M▲
Financial income75/76B€11k€7k▼
Recurring financial income75€11k€7k▼
Financial charges65/66B€299k€51k▼
Recurring financial charges65€82k€51k▼
Non-recurring financial charges66B€217k-
Profit (loss) for the period before taxes9903€5k€1.19M▲
Transfer to deferred taxes680€62k€315k▲
Income taxes67/77€2k€2k▼
Profit (loss) for the period9904€-59k€874k▲
Transfer to tax-exempt reserves689€187k€944k▲
Profit (loss) for the period to be appropriated9905€-245k€-70k▲
Appropriation of the result
Profit (loss) to be appropriated9906€2.45M€2.38M▼
Profit (loss) brought forward from the previous period14P€2.70M€2.45M▼
Transfer from equity791/2-€573k

The notes to these accounts (9 items: statements of assets and debts, cost breakdowns, rights and commitments) are not shown here.

Accounts by statement
Line20212022202320242025Change
Non-recurring operating income76A-€0-€249k€1.26M▲ 406%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630€104k€92k€86k€88k€3k▼ 96.1%
Write-downs on stocks, contracts in progress and trade receivables: additions (reversals)631/4----€66k-
Provisions for liabilities and charges: additions (uses and reversals)635/8-€-195k€-35k€-230k€-42k▲ 81.6%
Other operating charges640/8-€15k€16k€15k€6k▼ 62.7%
Non-recurring operating charges66A-€923€496---
Gross operating margin9900€412k€192k€595k€166k€1.27M▲ 663%
Operating profit (loss)9901€328k€278k€527k€293k€1.23M▲ 321%
Financial income75/76B-€23k€30k€11k€7k▼ 37.9%
Recurring financial income75€30k€23k€30k€11k€7k▼ 37.9%
Financial charges65/66B-€170k€76k€299k€51k▼ 82.8%
Recurring financial charges65€171k€170k€76k€82k€51k▼ 37.3%
Non-recurring financial charges66B---€217k--
Profit (loss) for the period before taxes9903€188k€131k€481k€5k€1.19M▲ 22,410%
Transfer to deferred taxes680--€76k€62k€315k▲ 405%
Income taxes67/77€43k€18k€344k€2k€2k▼ 3.5%
Profit (loss) for the period9904€145k€112k€61k€-59k€874k▲ 1,592%
Transfer to tax-exempt reserves689--€228k€187k€944k▲ 405%
Profit (loss) for the period to be appropriated9905€145k€112k€-166k€-245k€-70k▲ 71.4%
Line20212022202320242025Change
Assets
Total assets20/58€6.39M€6.31M€5.89M€4.60M€5.03M▲ 9.4%
Fixed assets21/28€5.47M€5.38M€5.08M€2.11M€400k▼ 81.0%
Tangible fixed assets22/27€2.75M€2.66M€2.36M€2.10M€399k▼ 81.1%
Land and buildings22-€2.65M€2.35M€2.09M€399k▼ 80.9%
Plant, machinery and equipment23-€6k€4k€2k--
Furniture and vehicles24-€7k€3k€11k--
Financial fixed assets28€2.72M€2.72M€2.72M€2k€2k=
Current assets29/58€921k€930k€813k€2.50M€4.63M▲ 85.7%
Amounts receivable after more than one year29---€3k--
Other amounts receivable291---€3k--
Amounts receivable within one year40/41€343k€349k€20k€633k€4.60M▲ 627%
Trade receivables40-€48k€20k---
Other amounts receivable41-€302k€0€633k€4.60M▲ 627%
Current investments50/53€573k€573k€573k€573k--
Cash at bank and in hand54/58-€4k€214k€1.28M€346▼ 100.0%
Deferred charges and accrued income490/1-€3k€5k€5k€30k▲ 492%
Equity and liabilities
Total equity and liabilities10/49€6.39M€6.31M€5.89M€4.60M€5.03M▲ 9.4%
Equity10/15€4.20M€4.31M€4.23M€4.04M€4.51M▲ 11.7%
Contributions10/11€65k€65k€65k€65k€65k=
Capital10-€65k€65k€65k€65k=
Issued capital100-€65k€65k€65k€65k=
Revaluation surpluses12-€800k€656k€523k€123k▼ 76.5%
Reserves13€580k€580k€808k€994k€1.37M▲ 37.3%
Non-distributable reserves130/1-€580k€580k€580k€7k▼ 98.9%
Legal reserve130-€7k€7k€7k€7k=
Reserves not available under the articles1311-€573k€573k€573k--
Tax-exempt reserves132--€228k€415k€1.36M▲ 228%
Profit (loss) carried forward14€2.75M€2.86M€2.70M€2.45M€2.96M▲ 20.5%
Provisions and deferred taxes16€1.61M€1.42M€720k€552k€473k▼ 14.3%
Provisions for liabilities and charges160/5-€1.42M€644k€414k€20k▼ 95.2%
Pensions and similar obligations160-€200k€200k---
Environmental obligations163-€0----
Other liabilities and charges164/5-€1.22M€444k€414k€20k▼ 95.2%
Deferred taxes168--€76k€138k€453k▲ 228%
Amounts payable17/49€584k€582k€944k€14k€53k▲ 275%
Amounts payable after more than one year17€332k€250k€189k---
Financial debts170/4-€250k€189k---
Amounts payable within one year42/48€250k€328k€756k€14k€51k▲ 261%
Current portion of amounts payable after more than one year42-€87k€66k-€50k-
Financial debts43-€114k€0---
Credit institutions430/8-€114k€0---
Trade debts44€9k€16k€17k€13k--
Suppliers440/4-€16k€17k€13k--
Taxes, remuneration and social security45-€19k€25k€1k€1k▼ 13.3%
Taxes450/3-€19k€25k€1k€1k▼ 13.3%
Other amounts payable47/48-€92k€648k---
Accrued charges and deferred income492/3-€5k€0-€2k-
Line20212022202320242025Change
Profit (loss) for the period9904€145k€112k€61k€-59k€874k▲ 1,592%
+ Depreciation and write-downs630€104k€92k€86k€88k€3k▼ 96.1%
Operating cash flow (approximation)€249k€204k€147k€29k€877k▲ 2,923%
Investment in fixed assets (approximation)-€114€215k€2.89M€1.70M▼ 41.0%
Change in cash--€210k€1.07M€-1.28M▼ 220%

Simplified and derived: a Belgian filing has no cash-flow statement, so these rows come from the income statement and the balance-sheet moves.

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Timeline · acts, filings and financial milestones

Next filing, fiscal year 2026, expected by 30-04-2027
2026
30-05
NBB filing Annual accounts filed
fiscal year 2025 · micro schema · 30 days late
25-02
State Gazette act Capital & shares · Resignations & appointments · Restructuring
Permanent representative: Marie DEVO · Merger · Accounting effect5 facts ▸
  • Merger, opération assimilée à une fusion par absorption
  • Accounting effect, 01-10-2025
  • Capital, €3.637.000
  • Capital, €65.000
  • Permanent representative, Marie DEVO
2025
30-09
Financial Back to profitnet €874k
Net result €874k after one loss-making year.
06-05
NBB filing Annual accounts filed
fiscal year 2024 · micro schema · 6 days late
2024
30-09
Financial Weakest financial yearnet €-59k
Net result drops to €-59k, the lowest in the series.
30-09
Financial Liquidity times 163current ratio 175.69
Current ratio from 1.07 to 175.69; short-term debt falls from €756k to €14k.
16-05
NBB filing Annual accounts filed
fiscal year 2023 · micro schema · 16 days late
2023
18-04
NBB filing Annual accounts filed
fiscal year 2022 · full schema
2022
30-03
NBB filing Annual accounts filed
fiscal year 2021 · micro schema
2021
28-04
NBB filing Annual accounts filed
fiscal year 2020 · micro schema
2020
18-05
NBB filing Annual accounts filed
fiscal year 2019 · micro schema · 18 days late
2019
24-04
NBB filing Annual accounts filed
fiscal year 2018 · micro schema
2018
19-04
NBB filing Annual accounts filed
fiscal year 2017 · micro schema
2017
04-05
NBB filing Annual accounts filed
fiscal year 2016 · full schema · 4 days late
Financial milestoneState Gazette actNBB filingFinancial milestones sit on the fiscal year-end date, not the filing date.
1 of 10 acts read
About the unread acts

Of the 10 Belgian State Gazette acts we know for this company, 1 has been read. The other 9 have not been read yet: what they contain is neither established nor disproved here.

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Directors · office · real estate

Directors
10 acts for this company are in the Belgian State Gazette, of which we have read 1. We have therefore not extracted its directors from those acts yet.
Location & real-estate footprint
Registered office, Sint-Pieters-Woluwe
exact location from the address register On OpenStreetMap
Ground area
4,483 m²
Building footprint
617 m²
Volume, LiDAR
5,970 m³
Parcel 21682C0142/00A004, Brussels · tallest building 18.7 m, ±3 floors. Linked by address, not a title deed.
95 companies at this address See who is registered here
1 parcel
Brussels 1 (100%)
Parcel (capakey) Region Area Buildings Height / fl.
21682C0142/00A004 Brussels 4,483 m² 1 · 617 m² 18.7 m · 3 fl.
Linked by address, not proof of ownership
Good to know
1 of 1 parcel with an exact address match; the rest are indicative.
Linked through address data, this is not proof of ownership.

Articles of association

Purpose
La société a pour objet tant en Belgique qu'à l'étranger, pour son compte ou pour compte de tiers: Toutes les activités de conseils en gestion d'entreprises incluant…
Full purpose

La société a pour objet tant en Belgique qu'à l'étranger, pour son compte ou pour compte de tiers: Toutes les activités de conseils en gestion d'entreprises incluant l'optimalisation des sources d'approvisionnement en matières premières et marchandises, des moyens de production, des stratégies commerciales, du recrutement de personnel, de la gestion des stocks en produits finis et marchandises, des sources et moyens de financement, de la gestion de la trésorerie, de la formation et de la motivation du personnel, des systèmes et méthodes informatiques, des méthodes et procédures de travail, effectuer des travaux de traduction. La société peut exercer les fonctions d'administrateur, de gérant ou de liquidateur de sociétés commerciales ou non. Elle peut assurer la gestion temporaire ou permanente de sociétés. Toutes opérations de gestion de patrimoine immobilier pour son propre compte ou pour compte de tiers et toutes opérations de gestion de patrimoine mobilier pour son propre compte exclusivement. La société peut, et sans que ceci soit limitatif, effectuer toutes opérations de courtage en valeur immobilières, assurer la gestion de biens immobiliers et valeurs mobilières, assurer et coordonner la réalisation de projets immobiliers, prendre de façon permanente ou temporaire sans en exclure le caractère spéculatif, toutes participations dans tous types de sociétés. Elle peut notamment acheter, échanger et vendre tos biens ou droits mobiliers ou immobiliers, en ce compris tous types d'œuvres d'art, investir à court, moyen et long terme, faire des spéculations de bourse, des investissements dans des matières premières, achats et ventes sur le marché des options; ériger et faire ériger des immeubles, les aménager ou faire aménager, prendre ou donner des immeubles en location; faire tous travaux en vue de les rendre rentables, lotir des terrains, créer la voirie nécessaire; contracter tous contrats de location-financement; prendre ou concéder des droits d'emphytéose ou de superficie. La société peut s'intéresser, par voie d'apport, de cession, de fusion, de souscription, de participation, d'intervention financière ou autrement, dans toutes sociétés, entreprises ou opérations ayant un objet similaire ou connexe, ou de nature à favoriser la réalisation de son objet. L'objet social ne rentre pas dans les prescrits de l'arrêté royal du cing août mil neuf cent nonante et un et de la loi du six avril mil neuf cent nonante-cingq, relatifs à la gestion de fortune et au conseil en placements et aux intermédiaires et conseillers en placements. L'organe de gestion a compétence pour interpréter l'objet social. La société peut constituer hypothèque ou toute autre sûreté réelle sur les biens sociaux ou se porter caution.

Structure & network

Acquisitions and mergers

1 transaction
BE 0434.938.397operation treated as a merger by absorption · proposal · State Gazette act of 25-02-2026 (2 acts)

Capital and shareholders

Capital over the years
  1. 25-02-2026 Capital stated in the act · 65,000 EUR · 150 shares

Recognitions · licences · registrations

Legal Entity Identifier

984500D5E85679OL3D05
no longer live in the LEI register

Identification & contact

Identification
Legal formPublic limited company
Founded20-05-1999
Fiscal year end30-09

Scores and ratios are computed by Checked and are not a credit decision.