BE MEDICAL: 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 MEDICAL
Largest movements
- Tangible fixed assets +€3,795
new in 2025: €3,795
- Cash -€1,712
down €1,712 (-2.0%), from €84,259 to €82,547
mainly Other debts (-€15,716) and Investment in fixed assets (net) (-€4,302)
- Profit (loss) carried forward +€17,539
up €17,539, from €0 to €17,539
- Other debts -€15,716
down €15,716 (-60.8%), from €25,857 to €10,140
- Financial charges -€4,838
down €4,838 (-12.5%), from €38,665 to €33,827
- Gross operating margin +€775
up €775 (+1.4%), from €56,529 to €57,304
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 | €84,453 | €86,660 | +€2,207 | +2.6% |
| Fixed assets | 21/28 | - | €3,795 | +€3,795 | |
| Tangible fixed assets | 22/27 | - | €3,795 | +€3,795 | |
| Furniture and vehicles | 24 | - | €3,795 | +€3,795 | |
| Current assets | 29/58 | €84,453 | €82,865 | -€1,588 | -1.9% |
| Amounts receivable within one year | 40/41 | €0 | - | = | |
| Trade receivables | 40 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €84,259 | €82,547 | -€1,712 | -2.0% |
| Deferred charges and accrued income | 490/1 | €194 | €317 | +€124 | +63.9% |
| Total equity and liabilities | 10/49 | €84,453 | €86,660 | +€2,207 | +2.6% |
| Equity | 10/15 | €53,397 | €70,936 | +€17,539 | +32.8% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €50,897 | €50,897 | = | 0.0% |
| Distributable reserves | 133 | €50,897 | €50,897 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €17,539 | +€17,539 | |
| Amounts payable | 17/49 | €31,056 | €15,724 | -€15,331 | -49.4% |
| Amounts payable within one year | 42/48 | €31,056 | €15,724 | -€15,331 | -49.4% |
| Trade debts | 44 | €0 | €424 | +€424 | |
| Suppliers | 440/4 | €0 | €424 | +€424 | |
| Taxes, remuneration and social security | 45 | €5,199 | €5,160 | -€39 | -0.7% |
| Taxes | 450/3 | €5,199 | €5,000 | -€199 | -3.8% |
| Remuneration and social security | 454/9 | - | €160 | +€160 | |
| Other amounts payable | 47/48 | €25,857 | €10,140 | -€15,716 | -60.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €506 | +€506 | |
| Other operating charges | 640/8 | - | €109 | +€109 | |
| Gross operating margin | 9900 | €56,529 | €57,304 | +€775 | +1.4% |
| Operating profit (loss) | 9901 | €56,529 | €56,688 | +€160 | +0.3% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100.0% |
| Financial charges | 65/66B | €38,665 | €33,827 | -€4,838 | -12.5% |
| Recurring financial charges | 65 | €38,665 | €33,827 | -€4,838 | -12.5% |
| Profit (loss) for the period before taxes | 9903 | €17,864 | €22,861 | +€4,998 | +28.0% |
| Income taxes | 67/77 | €5,199 | €5,323 | +€124 | +2.4% |
| Profit (loss) for the period | 9904 | €12,665 | €17,539 | +€4,874 | +38.5% |
| Profit (loss) for the period to be appropriated | 9905 | €12,665 | €17,539 | +€4,874 | +38.5% |
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.