B.E.M.S.: 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.
B.E.M.S.
Largest movements
- Receivables within one year +€12,669
up €12,669 (+84.7%), from €14,956 to €27,625
of which Trade receivables: +€12,615
- Cash -€2,811
down €2,811 (-3.1%), from €91,901 to €89,089
mainly Receivables within one year (-€12,669) and Trade debts (-€2,411)
- Deferred charges and accrued income -€2,167
down €2,167 (-100.0%), from €2,167 to €0
- Other debts +€9,734
up €9,734 (+20.6%), from €47,298 to €57,033
- Tax, wage and social debts +€3,295
up €3,295 (+88.1%), from €3,741 to €7,036
- Trade debts -€2,411
down €2,411 (-80.4%), from €2,998 to €587
- Accrued charges and deferred income -€1,950
down €1,950 (-100.0%), from €1,950 to €0
- Purchases and services +€42,117
new in 2025: €42,117
- Turnover +€40,669
new in 2025: €40,669
- Gross operating margin +€22,208
up €22,208, from -€21,773 to €435
- Financial income -€751
down €751 (-74.6%), from €1,006 to €255
From the 31-12-2024 result to the 31-12-2025 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 31-12-2024 and 31-12-2025 balance sheets and the 31-12-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 31-12-2024 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €109,024 | €116,714 | +€7,690 | +7.1% |
| Fixed assets | 21/28 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €109,024 | €116,714 | +€7,690 | +7.1% |
| Amounts receivable within one year | 40/41 | €14,956 | €27,625 | +€12,669 | +84.7% |
| Trade receivables | 40 | €14,913 | €27,528 | +€12,615 | +84.6% |
| Other amounts receivable | 41 | €43 | €97 | +€54 | +125.7% |
| Cash at bank and in hand | 54/58 | €91,901 | €89,089 | -€2,811 | -3.1% |
| Deferred charges and accrued income | 490/1 | €2,167 | €0 | -€2,167 | -100.0% |
| Total equity and liabilities | 10/49 | €109,024 | €116,714 | +€7,690 | +7.1% |
| Equity | 10/15 | €53,037 | €52,058 | -€979 | -1.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €55,302 | €55,302 | = | 0.0% |
| Distributable reserves | 133 | €55,302 | €55,302 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,865 | -€21,844 | -€979 | -4.7% |
| Amounts payable | 17/49 | €55,987 | €64,656 | +€8,669 | +15.5% |
| Amounts payable within one year | 42/48 | €54,037 | €64,656 | +€10,619 | +19.7% |
| Trade debts | 44 | €2,998 | €587 | -€2,411 | -80.4% |
| Suppliers | 440/4 | €2,998 | €587 | -€2,411 | -80.4% |
| Taxes, remuneration and social security | 45 | €3,741 | €7,036 | +€3,295 | +88.1% |
| Taxes | 450/3 | €3,741 | €7,036 | +€3,295 | +88.1% |
| Other amounts payable | 47/48 | €47,298 | €57,033 | +€9,734 | +20.6% |
| Accrued charges and deferred income | 492/3 | €1,950 | €0 | -€1,950 | -100.0% |
| Turnover | 70 | - | €40,669 | +€40,669 | |
| Non-recurring operating income | 76A | - | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €42,117 | +€42,117 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35 | €0 | -€35 | -100.0% |
| Other operating charges | 640/8 | €1,421 | €1,424 | +€2 | +0.2% |
| Gross operating margin | 9900 | -€21,773 | €435 | +€22,208 | |
| Operating profit (loss) | 9901 | -€23,229 | -€989 | +€22,240 | +95.7% |
| Financial income | 75/76B | €1,006 | €255 | -€751 | -74.6% |
| Recurring financial income | 75 | €1,006 | €255 | -€751 | -74.6% |
| Financial charges | 65/66B | €362 | €115 | -€248 | -68.4% |
| Recurring financial charges | 65 | €362 | €115 | -€248 | -68.4% |
| Profit (loss) for the period before taxes | 9903 | -€22,585 | -€848 | +€21,737 | +96.2% |
| Income taxes | 67/77 | €140 | €131 | -€9 | -6.2% |
| Profit (loss) for the period | 9904 | -€22,725 | -€979 | +€21,746 | +95.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€22,725 | -€979 | +€21,746 | +95.7% |
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.