BEM's: 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's
Largest movements
- Receivables within one year +€12,772
up €12,772 (+117.9%), from €10,837 to €23,609
of which Other amounts receivable: +€18,241
- Tangible fixed assets -€5,703
down €5,703 (-21.2%), from €26,931 to €21,227
of which Furniture and vehicles: -€6,479
- Formation expenses -€522
down €522 (-55.0%), from €950 to €428
- Debts after one year -€9,024
down €9,024 (-79.9%), from €11,301 to €2,277
- Short-term financial debts +€9,021
up €9,021 (+235.3%), from €3,834 to €12,855
- Tax, wage and social debts +€3,641
up €3,641 (+151.2%), from €2,407 to €6,048
- Reserves +€3,349
up €3,349 (+61.0%), from €5,489 to €8,838
- Gross operating margin -€9,695
down €9,695 (-41.0%), from €23,674 to €13,980
- Financial income +€670
up €670 (+6697000.0%), from €0 to €670
- Taxes +€556
up €556 (+40.9%), from €1,357 to €1,913
- Depreciation -€247
down €247 (-3.2%), from €7,676 to €7,428
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €38,930 | €45,512 | +€6,582 | +16.9% |
| Formation expenses | 20 | €950 | €428 | -€522 | -55.0% |
| Fixed assets | 21/28 | €27,036 | €21,333 | -€5,703 | -21.1% |
| Tangible fixed assets | 22/27 | €26,931 | €21,227 | -€5,703 | -21.2% |
| Plant, machinery and equipment | 23 | €707 | €1,482 | +€776 | +109.7% |
| Furniture and vehicles | 24 | €26,224 | €19,745 | -€6,479 | -24.7% |
| Financial fixed assets | 28 | €106 | €106 | = | 0.0% |
| Current assets | 29/58 | €10,944 | €23,751 | +€12,808 | +117.0% |
| Amounts receivable within one year | 40/41 | €10,837 | €23,609 | +€12,772 | +117.9% |
| Trade receivables | 40 | €10,701 | €5,233 | -€5,469 | -51.1% |
| Other amounts receivable | 41 | €136 | €18,376 | +€18,241 | +13460.9% |
| Deferred charges and accrued income | 490/1 | €107 | €142 | +€36 | +33.2% |
| Total equity and liabilities | 10/49 | €38,930 | €45,512 | +€6,582 | +16.9% |
| Equity | 10/15 | €8,489 | €11,838 | +€3,349 | +39.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €5,489 | €8,838 | +€3,349 | +61.0% |
| Distributable reserves | 133 | €5,489 | €8,838 | +€3,349 | +61.0% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €30,441 | €33,674 | +€3,233 | +10.6% |
| Amounts payable after more than one year | 17 | €11,301 | €2,277 | -€9,024 | -79.9% |
| Financial debts | 170/4 | €11,301 | €2,277 | -€9,024 | -79.9% |
| Amounts payable within one year | 42/48 | €18,933 | €31,172 | +€12,239 | +64.6% |
| Current portion of amounts payable after more than one year | 42 | €8,894 | €9,024 | +€130 | +1.5% |
| Financial debts | 43 | €3,834 | €12,855 | +€9,021 | +235.3% |
| Credit institutions | 430/8 | €3,834 | €12,855 | +€9,021 | +235.3% |
| Trade debts | 44 | €3,640 | €3,245 | -€395 | -10.9% |
| Suppliers | 440/4 | €3,640 | €3,245 | -€395 | -10.9% |
| Taxes, remuneration and social security | 45 | €2,407 | €6,048 | +€3,641 | +151.2% |
| Taxes | 450/3 | €2,407 | €6,048 | +€3,641 | +151.2% |
| Other amounts payable | 47/48 | €158 | €0 | -€158 | -100.0% |
| Accrued charges and deferred income | 492/3 | €208 | €225 | +€18 | +8.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,676 | €7,428 | -€247 | -3.2% |
| Other operating charges | 640/8 | €377 | €206 | -€171 | -45.3% |
| Gross operating margin | 9900 | €23,674 | €13,980 | -€9,695 | -41.0% |
| Operating profit (loss) | 9901 | €15,622 | €6,345 | -€9,276 | -59.4% |
| Financial income | 75/76B | €0 | €670 | +€670 | +6697000.0% |
| Recurring financial income | 75 | €0 | €670 | +€670 | +6697000.0% |
| Financial charges | 65/66B | €1,777 | €1,753 | -€24 | -1.4% |
| Recurring financial charges | 65 | €1,777 | €1,753 | -€24 | -1.4% |
| Profit (loss) for the period before taxes | 9903 | €13,844 | €5,262 | -€8,582 | -62.0% |
| Income taxes | 67/77 | €1,357 | €1,913 | +€556 | +40.9% |
| Profit (loss) for the period | 9904 | €12,487 | €3,349 | -€9,138 | -73.2% |
| Profit (loss) for the period to be appropriated | 9905 | €12,487 | €3,349 | -€9,138 | -73.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.