BEM&CO: 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.
BEM&CO
Largest movements
- Cash +€658
up €658 (+111.9%), from €588 to €1,246
mainly Net result for the year (+€9,632)
- Profit (loss) carried forward +€9,632
up €9,632 (+34.8%), from -€27,700 to -€18,068
- Other debts -€7,200
down €7,200 (-37.1%), from €19,390 to €12,190
- Trade debts -€1,553
down €1,553 (-26.7%), from €5,815 to €4,262
- Tax, wage and social debts -€221
down €221 (-19.6%), from €1,123 to €902
- Turnover +€6,924
up €6,924 (+39.2%), from €17,668 to €24,592
- Gross operating margin +€6,724
up €6,724 (+166.1%), from €4,048 to €10,772
- Taxes +€1,012
new in 2025: €1,012
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 | €588 | €1,246 | +€658 | +111.9% |
| Current assets | 29/58 | €588 | €1,246 | +€658 | +111.9% |
| Cash at bank and in hand | 54/58 | €588 | €1,246 | +€658 | +111.9% |
| Total equity and liabilities | 10/49 | €588 | €1,246 | +€658 | +111.9% |
| Equity | 10/15 | -€25,740 | -€16,108 | +€9,632 | +37.4% |
| Contributions | 10/11 | €1,960 | €1,960 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€27,700 | -€18,068 | +€9,632 | +34.8% |
| Amounts payable | 17/49 | €26,328 | €17,354 | -€8,974 | -34.1% |
| Amounts payable within one year | 42/48 | €26,328 | €17,354 | -€8,974 | -34.1% |
| Trade debts | 44 | €5,815 | €4,262 | -€1,553 | -26.7% |
| Suppliers | 440/4 | €5,815 | €4,262 | -€1,553 | -26.7% |
| Taxes, remuneration and social security | 45 | €1,123 | €902 | -€221 | -19.6% |
| Taxes | 450/3 | €1,123 | €902 | -€221 | -19.6% |
| Other amounts payable | 47/48 | €19,390 | €12,190 | -€7,200 | -37.1% |
| Turnover | 70 | €17,668 | €24,592 | +€6,924 | +39.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €13,619 | €13,820 | +€201 | +1.5% |
| Other operating charges | 640/8 | - | €83 | +€83 | |
| Gross operating margin | 9900 | €4,048 | €10,772 | +€6,724 | +166.1% |
| Operating profit (loss) | 9901 | €4,048 | €10,689 | +€6,641 | +164.0% |
| Financial charges | 65/66B | - | €45 | +€45 | |
| Recurring financial charges | 65 | - | €45 | +€45 | |
| Profit (loss) for the period before taxes | 9903 | €4,048 | €10,644 | +€6,596 | +162.9% |
| Income taxes | 67/77 | - | €1,012 | +€1,012 | |
| Profit (loss) for the period | 9904 | €4,048 | €9,632 | +€5,584 | +137.9% |
| Profit (loss) for the period to be appropriated | 9905 | €4,048 | €9,632 | +€5,584 | +137.9% |
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 5 October 2026 via checked.be.