BEM DINCASSUR 2: 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.
BEM DINCASSUR 2
Largest movements
- Intangible fixed assets +€126,347
up €126,347 (+25.3%), from €499,121 to €625,468
- Tangible fixed assets +€37,852
new in 2025: €37,852
of which Furniture and vehicles: +€29,850
- Cash +€34,714
up €34,714 (+69.6%), from €49,903 to €84,617
mainly Other debts (+€96,500) and Depreciation (+€85,368)
- Receivables within one year -€26,208
down €26,208 (-52.6%), from €49,853 to €23,645
of which Trade receivables: -€16,208
- Other debts +€96,500
up €96,500 (+91.4%), from €105,561 to €202,061
- Reserves +€58,000
up €58,000 (+580%), from €10,000 to €68,000
- Tax, wage and social debts +€18,568
up €18,568 (+97.2%), from €19,096 to €37,663
of which Taxes: +€16,735
- Debts after one year -€17,996
down €17,996 (-7.5%), from €240,235 to €222,239
- Current portion of long-term debt +€10,989
up €10,989 (+22.9%), from €48,032 to €59,020
- Gross operating margin +€64,003
up €64,003 (+28.7%), from €222,742 to €286,745
- Staff costs -€23,336
down €23,336 (-18.5%), from €126,440 to €103,104
- Depreciation +€22,989
up €22,989 (+36.9%), from €62,379 to €85,368
- Taxes +€14,985
up €14,985 (+238%), from €6,300 to €21,285
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 | €603,685 | €776,249 | +€172,564 | +28.6% |
| Fixed assets | 21/28 | €502,221 | €666,419 | +€164,199 | +32.7% |
| Intangible fixed assets | 21 | €499,121 | €625,468 | +€126,347 | +25.3% |
| Tangible fixed assets | 22/27 | - | €37,852 | +€37,852 | |
| Furniture and vehicles | 24 | - | €29,850 | +€29,850 | |
| Other tangible fixed assets | 26 | - | €8,002 | +€8,002 | |
| Financial fixed assets | 28 | €3,100 | €3,100 | = | 0.0% |
| Current assets | 29/58 | €101,464 | €109,830 | +€8,365 | +8.2% |
| Amounts receivable within one year | 40/41 | €49,853 | €23,645 | -€26,208 | -52.6% |
| Trade receivables | 40 | €23,853 | €7,645 | -€16,208 | -67.9% |
| Other amounts receivable | 41 | €26,000 | €16,000 | -€10,000 | -38.5% |
| Cash at bank and in hand | 54/58 | €49,903 | €84,617 | +€34,714 | +69.6% |
| Deferred charges and accrued income | 490/1 | €1,708 | €1,567 | -€141 | -8.3% |
| Total equity and liabilities | 10/49 | €603,685 | €776,249 | +€172,564 | +28.6% |
| Equity | 10/15 | €30,648 | €88,011 | +€57,363 | +187% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €10,000 | €68,000 | +€58,000 | +580% |
| Distributable reserves | 133 | €10,000 | €68,000 | +€58,000 | +580% |
| Profit (loss) carried forward | 14 | €648 | €11 | -€637 | -98.4% |
| Amounts payable | 17/49 | €573,037 | €688,238 | +€115,201 | +20.1% |
| Amounts payable after more than one year | 17 | €240,235 | €222,239 | -€17,996 | -7.5% |
| Financial debts | 170/4 | €240,235 | €222,239 | -€17,996 | -7.5% |
| Amounts payable within one year | 42/48 | €332,356 | €462,549 | +€130,193 | +39.2% |
| Current portion of amounts payable after more than one year | 42 | €48,032 | €59,020 | +€10,989 | +22.9% |
| Trade debts | 44 | €159,668 | €163,805 | +€4,137 | +2.6% |
| Suppliers | 440/4 | €159,668 | €163,805 | +€4,137 | +2.6% |
| Taxes, remuneration and social security | 45 | €19,096 | €37,663 | +€18,568 | +97.2% |
| Taxes | 450/3 | €6,445 | €23,180 | +€16,735 | +260% |
| Remuneration and social security | 454/9 | €12,651 | €14,483 | +€1,832 | +14.5% |
| Other amounts payable | 47/48 | €105,561 | €202,061 | +€96,500 | +91.4% |
| Accrued charges and deferred income | 492/3 | €447 | €3,451 | +€3,004 | +673% |
| Remuneration, social security and pensions | 62 | €126,440 | €103,104 | -€23,336 | -18.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €62,379 | €85,368 | +€22,989 | +36.9% |
| Other operating charges | 640/8 | €1,528 | €1,462 | -€66 | -4.3% |
| Gross operating margin | 9900 | €222,742 | €286,745 | +€64,003 | +28.7% |
| Operating profit (loss) | 9901 | €32,395 | €96,811 | +€64,416 | +199% |
| Financial charges | 65/66B | €15,993 | €18,163 | +€2,170 | +13.6% |
| Recurring financial charges | 65 | €15,993 | €18,163 | +€2,170 | +13.6% |
| Profit (loss) for the period before taxes | 9903 | €16,402 | €78,648 | +€62,246 | +379% |
| Income taxes | 67/77 | €6,300 | €21,285 | +€14,985 | +238% |
| Profit (loss) for the period | 9904 | €10,102 | €57,363 | +€47,261 | +468% |
| Profit (loss) for the period to be appropriated | 9905 | €10,102 | €57,363 | +€47,261 | +468% |
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 26 October 2026 via checked.be.