Behrmed: 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.
Behrmed
Largest movements
- Current investments +€12,293
up €12,293 (+16.6%), from €73,854 to €86,147
- Tangible fixed assets +€3,672
up €3,672 (+115%), from €3,197 to €6,869
of which Plant, machinery and equipment: +€4,580
- Cash +€3,264
up €3,264 (+3.8%), from €86,106 to €89,369
mainly Net result for the year (+€91,111) and Depreciation (+€1,868)
- Receivables within one year +€2,228
up €2,228 (+11.8%), from €18,958 to €21,186
of which Trade receivables: +€2,729
- Profit (loss) carried forward +€56,111
up €56,111 (+43.7%), from €128,332 to €184,443
- Other debts -€28,742
down €28,742 (-99.4%), from €28,902 to €159
- Tax, wage and social debts -€5,785
down €5,785 (-86.8%), from €6,667 to €882
- Gross operating margin +€46,921
up €46,921 (+67.2%), from €69,867 to €116,788
- Taxes +€6,445
up €6,445 (+36.1%), from €17,854 to €24,299
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 | €185,044 | €206,499 | +€21,455 | +11.6% |
| Fixed assets | 21/28 | €3,197 | €6,869 | +€3,672 | +115% |
| Tangible fixed assets | 22/27 | €3,197 | €6,869 | +€3,672 | +115% |
| Land and buildings | 22 | €1,639 | €1,319 | -€320 | -19.5% |
| Plant, machinery and equipment | 23 | - | €4,580 | +€4,580 | |
| Furniture and vehicles | 24 | €1,558 | €970 | -€588 | -37.8% |
| Current assets | 29/58 | €181,847 | €199,631 | +€17,783 | +9.8% |
| Amounts receivable within one year | 40/41 | €18,958 | €21,186 | +€2,228 | +11.8% |
| Trade receivables | 40 | €6,153 | €8,882 | +€2,729 | +44.4% |
| Other amounts receivable | 41 | €12,805 | €12,304 | -€501 | -3.9% |
| Current investments | 50/53 | €73,854 | €86,147 | +€12,293 | +16.6% |
| Cash at bank and in hand | 54/58 | €86,106 | €89,369 | +€3,264 | +3.8% |
| Deferred charges and accrued income | 490/1 | €2,930 | €2,929 | -€1 | 0.0% |
| Total equity and liabilities | 10/49 | €185,044 | €206,499 | +€21,455 | +11.6% |
| Equity | 10/15 | €148,792 | €204,903 | +€56,111 | +37.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €128,332 | €184,443 | +€56,111 | +43.7% |
| Amounts payable | 17/49 | €36,253 | €1,596 | -€34,656 | -95.6% |
| Amounts payable within one year | 42/48 | €36,187 | €1,529 | -€34,657 | -95.8% |
| Trade debts | 44 | €618 | €488 | -€130 | -21.1% |
| Suppliers | 440/4 | €618 | €488 | -€130 | -21.1% |
| Taxes, remuneration and social security | 45 | €6,667 | €882 | -€5,785 | -86.8% |
| Taxes | 450/3 | €6,667 | €882 | -€5,785 | -86.8% |
| Other amounts payable | 47/48 | €28,902 | €159 | -€28,742 | -99.4% |
| Accrued charges and deferred income | 492/3 | €66 | €67 | +€1 | +1.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,109 | €1,868 | -€241 | -11.4% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €69,867 | €116,788 | +€46,921 | +67.2% |
| Operating profit (loss) | 9901 | €67,370 | €114,520 | +€47,150 | +70.0% |
| Financial income | 75/76B | €813 | €965 | +€153 | +18.8% |
| Recurring financial income | 75 | €813 | €965 | +€153 | +18.8% |
| Financial charges | 65/66B | €31 | €75 | +€45 | +147% |
| Recurring financial charges | 65 | €31 | €75 | +€45 | +147% |
| Profit (loss) for the period before taxes | 9903 | €68,152 | €115,410 | +€47,258 | +69.3% |
| Income taxes | 67/77 | €17,854 | €24,299 | +€6,445 | +36.1% |
| Profit (loss) for the period | 9904 | €50,298 | €91,111 | +€40,813 | +81.1% |
| Profit (loss) for the period to be appropriated | 9905 | €50,298 | €91,111 | +€40,813 | +81.1% |
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 23 October 2026 via checked.be.