BEDEMA: 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.
BEDEMA
Largest movements
- Cash +€11,051
up €11,051 (+16.5%), from €66,958 to €78,008
mainly Net result for the year (+€19,809) and Depreciation (+€326)
- Tangible fixed assets +€1,265
up €1,265 (+335.7%), from €377 to €1,642
- Reserves +€19,809
up €19,809 (+59.4%), from €33,367 to €53,176
- Tax, wage and social debts -€5,354
down €5,354 (-29.0%), from €18,449 to €13,095
- Other debts -€2,394
down €2,394 (-18.7%), from €12,819 to €10,425
- Gross operating margin +€926
up €926 (+3.2%), from €29,152 to €30,077
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 | €67,560 | €79,651 | +€12,091 | +17.9% |
| Fixed assets | 21/28 | €377 | €1,642 | +€1,265 | +335.7% |
| Tangible fixed assets | 22/27 | €377 | €1,642 | +€1,265 | +335.7% |
| Furniture and vehicles | 24 | €377 | €1,642 | +€1,265 | +335.7% |
| Current assets | 29/58 | €67,183 | €78,008 | +€10,825 | +16.1% |
| Cash at bank and in hand | 54/58 | €66,958 | €78,008 | +€11,051 | +16.5% |
| Deferred charges and accrued income | 490/1 | €225 | - | -€225 | |
| Total equity and liabilities | 10/49 | €67,560 | €79,651 | +€12,091 | +17.9% |
| Equity | 10/15 | €35,367 | €55,176 | +€19,809 | +56.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €33,367 | €53,176 | +€19,809 | +59.4% |
| Distributable reserves | 133 | €33,367 | €53,176 | +€19,809 | +59.4% |
| Amounts payable | 17/49 | €32,193 | €24,474 | -€7,718 | -24.0% |
| Amounts payable within one year | 42/48 | €32,193 | €24,474 | -€7,718 | -24.0% |
| Trade debts | 44 | €924 | €954 | +€30 | +3.2% |
| Suppliers | 440/4 | €924 | €954 | +€30 | +3.2% |
| Taxes, remuneration and social security | 45 | €18,449 | €13,095 | -€5,354 | -29.0% |
| Taxes | 450/3 | €18,449 | €13,095 | -€5,354 | -29.0% |
| Other amounts payable | 47/48 | €12,819 | €10,425 | -€2,394 | -18.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €296 | €326 | +€30 | +10.1% |
| Other operating charges | 640/8 | €387 | €413 | +€26 | +6.6% |
| Gross operating margin | 9900 | €29,152 | €30,077 | +€926 | +3.2% |
| Operating profit (loss) | 9901 | €28,468 | €29,338 | +€870 | +3.1% |
| Financial income | 75/76B | - | €95 | +€95 | |
| Recurring financial income | 75 | - | €95 | +€95 | |
| Financial charges | 65/66B | €83 | €91 | +€9 | +10.5% |
| Recurring financial charges | 65 | €83 | €91 | +€9 | +10.5% |
| Profit (loss) for the period before taxes | 9903 | €28,386 | €29,343 | +€957 | +3.4% |
| Income taxes | 67/77 | €9,355 | €9,534 | +€178 | +1.9% |
| Profit (loss) for the period | 9904 | €19,030 | €19,809 | +€779 | +4.1% |
| Profit (loss) for the period to be appropriated | 9905 | €19,030 | €19,809 | +€779 | +4.1% |
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 12 October 2026 via checked.be.