BEM INVEST: what changed
What changed
BEM INVEST
NACE 64.190, Financial service activities, except insurance and pension funding
filed annual accounts (NBB)
Net result for the year
€16,160
2024 · €14,528+€1,632
Equity
€870,944
2024 · €854,784+€16,160
Cash
€2,605
2024 · €6,712-€4,107
Balance sheet total
€876,791
2024 · €864,126+€12,665
Largest movements
Assets
- Current investments +€127,332
up €127,332 (+17.4%), from €733,735 to €861,067
- Receivables within one year -€110,733
down €110,733 (-91.0%), from €121,721 to €10,988
Equity and liabilities
- Profit (loss) carried forward +€16,160
up €16,160 (+2.4%), from €672,673 to €688,833
Income statement
- Financial income +€3,975
up €3,975 (+11.3%), from €35,120 to €39,095
- Financial charges +€1,443
up €1,443 (+81.9%), from €1,761 to €3,204
- Taxes +€543
up €543 (+11.2%), from €4,843 to €5,386
- Gross operating margin -€342
down €342 (-2.5%), from -€13,519 to -€13,861
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€14,528
Gross operating margin
-€342
Other operating charges
-€15
Financial income
+€3,975
Financial charges
-€1,443
Taxes
-€543
Result 2025
€16,160
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€123,225
Investment
-€127,332
Financing
€0
Cash 2024
€6,712
From operations (derived)
+€123,225
Net result for the year
+€16,160
Receivables within one year
+€110,733
Deferred charges and accrued income
-€173
Tax, wage and social debts
-€3,495
Investment (derived)
-€127,332
Current investments
-€127,332
Cash 2025
€2,605
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €864,126 | €876,791 | +€12,665 | +1.5% |
| Fixed assets | 21/28 | €1,616 | €1,616 | = | 0.0% |
| Tangible fixed assets | 22/27 | €1,616 | €1,616 | = | 0.0% |
| Land and buildings | 22 | €1,616 | €1,616 | = | 0.0% |
| Current assets | 29/58 | €862,510 | €875,175 | +€12,665 | +1.5% |
| Amounts receivable within one year | 40/41 | €121,721 | €10,988 | -€110,733 | -91.0% |
| Other amounts receivable | 41 | €121,721 | €10,988 | -€110,733 | -91.0% |
| Current investments | 50/53 | €733,735 | €861,067 | +€127,332 | +17.4% |
| Cash at bank and in hand | 54/58 | €6,712 | €2,605 | -€4,107 | -61.2% |
| Deferred charges and accrued income | 490/1 | €342 | €515 | +€173 | +50.6% |
| Total equity and liabilities | 10/49 | €864,126 | €876,791 | +€12,665 | +1.5% |
| Equity | 10/15 | €854,784 | €870,944 | +€16,160 | +1.9% |
| Contributions | 10/11 | €165,502 | €165,502 | = | 0.0% |
| Capital | 10 | €165,502 | €165,502 | = | 0.0% |
| Issued capital | 100 | €165,502 | €165,502 | = | 0.0% |
| Reserves | 13 | €16,609 | €16,609 | = | 0.0% |
| Non-distributable reserves | 130/1 | €16,550 | €16,550 | = | 0.0% |
| Legal reserve | 130 | €16,550 | €16,550 | = | 0.0% |
| Distributable reserves | 133 | €59 | €59 | = | 0.0% |
| Profit (loss) carried forward | 14 | €672,673 | €688,833 | +€16,160 | +2.4% |
| Amounts payable | 17/49 | €9,342 | €5,847 | -€3,495 | -37.4% |
| Amounts payable within one year | 42/48 | €9,342 | €5,847 | -€3,495 | -37.4% |
| Trade debts | 44 | €25 | €25 | = | 0.0% |
| Suppliers | 440/4 | €25 | €25 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €8,882 | €5,387 | -€3,495 | -39.3% |
| Taxes | 450/3 | €8,882 | €5,387 | -€3,495 | -39.3% |
| Other amounts payable | 47/48 | €435 | €435 | = | 0.0% |
| Other operating charges | 640/8 | €469 | €484 | +€15 | +3.2% |
| Gross operating margin | 9900 | -€13,519 | -€13,861 | -€342 | -2.5% |
| Operating profit (loss) | 9901 | -€13,988 | -€14,345 | -€357 | -2.6% |
| Financial income | 75/76B | €35,120 | €39,095 | +€3,975 | +11.3% |
| Recurring financial income | 75 | €35,120 | €39,095 | +€3,975 | +11.3% |
| Financial charges | 65/66B | €1,761 | €3,204 | +€1,443 | +81.9% |
| Recurring financial charges | 65 | €1,761 | €3,204 | +€1,443 | +81.9% |
| Profit (loss) for the period before taxes | 9903 | €19,371 | €21,546 | +€2,175 | +11.2% |
| Income taxes | 67/77 | €4,843 | €5,386 | +€543 | +11.2% |
| Profit (loss) for the period | 9904 | €14,528 | €16,160 | +€1,632 | +11.2% |
| Profit (loss) for the period to be appropriated | 9905 | €14,528 | €16,160 | +€1,632 | +11.2% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.