BAEMI: what changed
Two fiscal 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.
BAEMI
Largest movements
- Stocks and contracts -€16,945
down €16,945 (-48.4%), from €34,998 to €18,052
- Cash +€1,734
up €1,734 (+70.2%), from €2,471 to €4,205
mainly Stocks and contracts (+€16,945) and Receivables within one year (+€989)
- Receivables within one year -€989
down €989 (-91.3%), from €1,084 to €94
of which Other amounts receivable: -€932
- Deferred charges and accrued income -€618
no longer reported in 2022 (was €618)
- Other debts -€10,872
down €10,872 (-34.6%), from €31,404 to €20,532
- Profit (loss) carried forward -€2,639
down €2,639 (-16.7%), from -€15,784 to -€18,424
- Trade debts -€2,012
down €2,012 (-63.0%), from €3,195 to €1,183
- Tax, wage and social debts -€1,406
down €1,406 (-55.0%), from €2,556 to €1,150
of which Remuneration and social security: -€1,361
- Staff costs -€17,715
down €17,715 (-75.9%), from €23,337 to €5,622
- Gross operating margin -€11,388
down €11,388 (-64.3%), from €17,715 to €6,327
- Other operating charges -€1,690
down €1,690 (-72.0%), from €2,348 to €658
- Financial charges +€615
up €615 (+30.7%), from €2,002 to €2,618
From the 2021 result to the 2022 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 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €39,920 | €22,991 | -€16,929 | -42.4% |
| Fixed assets | 21/28 | €750 | €639 | -€111 | -14.8% |
| Tangible fixed assets | 22/27 | €750 | €639 | -€111 | -14.8% |
| Other tangible fixed assets | 26 | €750 | €639 | -€111 | -14.8% |
| Current assets | 29/58 | €39,170 | €22,352 | -€16,818 | -42.9% |
| Stocks and contracts in progress | 3 | €34,998 | €18,052 | -€16,945 | -48.4% |
| Stocks | 30/36 | €34,998 | €18,052 | -€16,945 | -48.4% |
| Amounts receivable within one year | 40/41 | €1,084 | €94 | -€989 | -91.3% |
| Trade receivables | 40 | €57 | - | -€57 | |
| Other amounts receivable | 41 | €1,027 | €94 | -€932 | -90.8% |
| Cash at bank and in hand | 54/58 | €2,471 | €4,205 | +€1,734 | +70.2% |
| Deferred charges and accrued income | 490/1 | €618 | - | -€618 | |
| Total equity and liabilities | 10/49 | €39,920 | €22,991 | -€16,929 | -42.4% |
| Equity | 10/15 | €2,766 | €126 | -€2,639 | -95.4% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,784 | -€18,424 | -€2,639 | -16.7% |
| Amounts payable | 17/49 | €37,154 | €22,865 | -€14,290 | -38.5% |
| Amounts payable within one year | 42/48 | €37,154 | €22,865 | -€14,290 | -38.5% |
| Trade debts | 44 | €3,195 | €1,183 | -€2,012 | -63.0% |
| Suppliers | 440/4 | €3,195 | €1,183 | -€2,012 | -63.0% |
| Taxes, remuneration and social security | 45 | €2,556 | €1,150 | -€1,406 | -55.0% |
| Taxes | 450/3 | €44 | - | -€44 | |
| Remuneration and social security | 454/9 | €2,511 | €1,150 | -€1,361 | -54.2% |
| Other amounts payable | 47/48 | €31,404 | €20,532 | -€10,872 | -34.6% |
| Remuneration, social security and pensions | 62 | €23,337 | €5,622 | -€17,715 | -75.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €244 | €111 | -€133 | -54.5% |
| Other operating charges | 640/8 | €2,348 | €658 | -€1,690 | -72.0% |
| Gross operating margin | 9900 | €17,715 | €6,327 | -€11,388 | -64.3% |
| Operating profit (loss) | 9901 | -€8,215 | -€64 | +€8,151 | +99.2% |
| Financial income | 75/76B | €0 | €42 | +€42 | +9971.4% |
| Recurring financial income | 75 | €0 | €42 | +€42 | +9971.4% |
| Financial charges | 65/66B | €2,002 | €2,618 | +€615 | +30.7% |
| Recurring financial charges | 65 | €2,002 | €2,618 | +€615 | +30.7% |
| Profit (loss) for the period before taxes | 9903 | -€10,217 | -€2,639 | +€7,577 | +74.2% |
| Profit (loss) for the period | 9904 | -€10,217 | -€2,639 | +€7,577 | +74.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,217 | -€2,639 | +€7,577 | +74.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.