Be-Mark: 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.
Be-Mark
Largest movements
- Receivables within one year +€20,317
up €20,317 (+45.5%), from €44,619 to €64,936
of which Trade receivables: +€18,916
- Tangible fixed assets -€17,122
down €17,122 (-35.3%), from €48,555 to €31,433
of which Leasing and similar rights: -€17,825
- Cash +€2,955
up €2,955 (+37.4%), from €7,900 to €10,855
mainly Depreciation (+€19,481) and Tax, wage and social debts (+€11,802)
- Stocks and contracts +€2,616
up €2,616 (+19.9%), from €13,166 to €15,783
- Debts after one year -€16,702
down €16,702 (-67.4%), from €24,779 to €8,078
- Tax, wage and social debts +€11,802
up €11,802 (+1903.6%), from €620 to €12,422
- Accrued charges and deferred income +€9,641
new in 2025: €9,641
- Current portion of long-term debt -€5,719
down €5,719 (-25.5%), from €22,421 to €16,702
- Trade debts +€5,412
up €5,412 (+86.7%), from €6,241 to €11,652
- Gross operating margin -€14,158
down €14,158 (-34.6%), from €40,955 to €26,797
- Taxes -€1,378
down €1,378 (-42.0%), from €3,281 to €1,903
- Depreciation -€1,274
down €1,274 (-6.1%), from €20,755 to €19,481
- Financial income +€667
up €667, from €0 to €667
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.
Cash bridge derived
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 | €120,450 | €128,564 | +€8,114 | +6.7% |
| Fixed assets | 21/28 | €51,555 | €34,433 | -€17,122 | -33.2% |
| Tangible fixed assets | 22/27 | €48,555 | €31,433 | -€17,122 | -35.3% |
| Plant, machinery and equipment | 23 | €8,844 | €10,597 | +€1,753 | +19.8% |
| Furniture and vehicles | 24 | €7,293 | €6,244 | -€1,050 | -14.4% |
| Leasing and similar rights | 25 | €32,418 | €14,592 | -€17,825 | -55.0% |
| Financial fixed assets | 28 | €3,000 | €3,000 | = | 0.0% |
| Current assets | 29/58 | €68,895 | €94,131 | +€25,236 | +36.6% |
| Stocks and contracts in progress | 3 | €13,166 | €15,783 | +€2,616 | +19.9% |
| Stocks | 30/36 | €13,166 | €15,783 | +€2,616 | +19.9% |
| Amounts receivable within one year | 40/41 | €44,619 | €64,936 | +€20,317 | +45.5% |
| Trade receivables | 40 | €41,900 | €60,816 | +€18,916 | +45.1% |
| Other amounts receivable | 41 | €2,719 | €4,120 | +€1,401 | +51.5% |
| Cash at bank and in hand | 54/58 | €7,900 | €10,855 | +€2,955 | +37.4% |
| Deferred charges and accrued income | 490/1 | €3,210 | €2,558 | -€652 | -20.3% |
| Total equity and liabilities | 10/49 | €120,450 | €128,564 | +€8,114 | +6.7% |
| Equity | 10/15 | €65,768 | €69,710 | +€3,942 | +6.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €59,568 | €63,510 | +€3,942 | +6.6% |
| Distributable reserves | 133 | €59,568 | €63,510 | +€3,942 | +6.6% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €54,682 | €58,854 | +€4,172 | +7.6% |
| Amounts payable after more than one year | 17 | €24,779 | €8,078 | -€16,702 | -67.4% |
| Financial debts | 170/4 | €24,779 | €8,078 | -€16,702 | -67.4% |
| Amounts payable within one year | 42/48 | €29,902 | €41,135 | +€11,233 | +37.6% |
| Current portion of amounts payable after more than one year | 42 | €22,421 | €16,702 | -€5,719 | -25.5% |
| Trade debts | 44 | €6,241 | €11,652 | +€5,412 | +86.7% |
| Suppliers | 440/4 | €6,241 | €11,652 | +€5,412 | +86.7% |
| Taxes, remuneration and social security | 45 | €620 | €12,422 | +€11,802 | +1903.6% |
| Taxes | 450/3 | €620 | €12,422 | +€11,802 | +1903.6% |
| Other amounts payable | 47/48 | €621 | €359 | -€262 | -42.1% |
| Accrued charges and deferred income | 492/3 | - | €9,641 | +€9,641 | |
| Non-recurring operating income | 76A | €1,531 | €0 | -€1,531 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,755 | €19,481 | -€1,274 | -6.1% |
| Other operating charges | 640/8 | €824 | €422 | -€403 | -48.9% |
| Gross operating margin | 9900 | €40,955 | €26,797 | -€14,158 | -34.6% |
| Operating profit (loss) | 9901 | €19,375 | €6,894 | -€12,482 | -64.4% |
| Financial income | 75/76B | €0 | €667 | +€667 | |
| Recurring financial income | 75 | €0 | €667 | +€667 | |
| Financial charges | 65/66B | €1,758 | €1,715 | -€43 | -2.4% |
| Recurring financial charges | 65 | €1,758 | €1,715 | -€43 | -2.4% |
| Profit (loss) for the period before taxes | 9903 | €17,618 | €5,845 | -€11,773 | -66.8% |
| Income taxes | 67/77 | €3,281 | €1,903 | -€1,378 | -42.0% |
| Profit (loss) for the period | 9904 | €14,336 | €3,942 | -€10,394 | -72.5% |
| Profit (loss) for the period to be appropriated | 9905 | €14,336 | €3,942 | -€10,394 | -72.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.