Be-Mach: 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.
Be-Mach
Largest movements
- Current investments -€400,000
down €400,000 (-100%), from €400,000 to €0
- Cash +€382,543
up €382,543 (+191%), from €200,586 to €583,129
mainly Current investments (+€400,000) and Net result for the year (+€119,559)
- Receivables within one year +€99,530
up €99,530 (+443%), from €22,489 to €122,019
of which Other amounts receivable: +€57,637
- Receivables after one year -€75,000
down €75,000 (-100%), from €75,000 to €0
- Tax, wage and social debts +€12,268
up €12,268, from €0 to €12,268
- Gross operating margin +€195,136
up €195,136, from -€51,932 to €143,204
- Taxes +€34,601
up €34,601, from €0 to €34,601
- Financial income +€6,863
up €6,863 (+142%), from €4,816 to €11,679
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 | €702,775 | €709,848 | +€7,073 | +1.0% |
| Fixed assets | 21/28 | €4,700 | €4,700 | = | 0.0% |
| Tangible fixed assets | 22/27 | €4,700 | €4,700 | = | 0.0% |
| Other tangible fixed assets | 26 | €4,700 | €4,700 | = | 0.0% |
| Current assets | 29/58 | €698,075 | €705,148 | +€7,073 | +1.0% |
| Amounts receivable after more than one year | 29 | €75,000 | €0 | -€75,000 | -100% |
| Trade receivables | 290 | €75,000 | €0 | -€75,000 | -100% |
| Amounts receivable within one year | 40/41 | €22,489 | €122,019 | +€99,530 | +443% |
| Trade receivables | 40 | €8,191 | €50,085 | +€41,893 | +511% |
| Other amounts receivable | 41 | €14,297 | €71,935 | +€57,637 | +403% |
| Current investments | 50/53 | €400,000 | €0 | -€400,000 | -100% |
| Cash at bank and in hand | 54/58 | €200,586 | €583,129 | +€382,543 | +191% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €702,775 | €709,848 | +€7,073 | +1.0% |
| Equity | 10/15 | €697,299 | €696,218 | -€1,081 | -0.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €435,409 | €434,329 | -€1,081 | -0.2% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €435,409 | €434,329 | -€1,081 | -0.2% |
| Profit (loss) carried forward | 14 | €249,489 | €249,489 | = | 0.0% |
| Amounts payable | 17/49 | €5,476 | €13,630 | +€8,154 | +149% |
| Amounts payable within one year | 42/48 | €5,476 | €13,630 | +€8,154 | +149% |
| Trade debts | 44 | €983 | €1,362 | +€379 | +38.6% |
| Suppliers | 440/4 | €983 | €1,362 | +€379 | +38.6% |
| Taxes, remuneration and social security | 45 | €0 | €12,268 | +€12,268 | |
| Taxes | 450/3 | €0 | €12,268 | +€12,268 | |
| Other amounts payable | 47/48 | €4,493 | €0 | -€4,493 | -100% |
| Other operating charges | 640/8 | €129 | €399 | +€270 | +210% |
| Gross operating margin | 9900 | -€51,932 | €143,204 | +€195,136 | |
| Operating profit (loss) | 9901 | -€52,061 | €142,805 | +€194,866 | |
| Financial income | 75/76B | €4,816 | €11,679 | +€6,863 | +142% |
| Recurring financial income | 75 | €4,816 | €11,679 | +€6,863 | +142% |
| Financial charges | 65/66B | €325 | €324 | -€1 | -0.3% |
| Recurring financial charges | 65 | €325 | €324 | -€1 | -0.3% |
| Profit (loss) for the period before taxes | 9903 | -€47,570 | €154,160 | +€201,730 | |
| Income taxes | 67/77 | €0 | €34,601 | +€34,601 | |
| Profit (loss) for the period | 9904 | -€47,570 | €119,559 | +€167,129 | |
| Profit (loss) for the period to be appropriated | 9905 | -€47,570 | €119,559 | +€167,129 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.