BEM STUDIO: 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 STUDIO
Largest movements
- Receivables within one year +€10,680
up €10,680 (+317%), from €3,369 to €14,048
- Cash +€5,849
up €5,849 (+11.8%), from €49,474 to €55,322
mainly Net result for the year (+€23,167) and Trade debts (+€2,031)
- Tangible fixed assets +€3,756
new in 2025: €3,756
- Intangible fixed assets -€998
no longer reported in 2025 (was €998)
- Reserves +€23,000
up €23,000 (+95.8%), from €24,000 to €47,000
- Tax, wage and social debts -€4,565
down €4,565 (-21.0%), from €21,768 to €17,203
of which Taxes: -€4,245
- Trade debts +€2,031
up €2,031 (+607%), from €335 to €2,366
- Other debts -€1,339
down €1,339 (-18.8%), from €7,132 to €5,793
- Gross operating margin +€2,036
up €2,036 (+6.6%), from €30,924 to €32,960
- Depreciation +€1,391
up €1,391 (+418%), from €333 to €1,724
- Taxes +€1,293
up €1,293 (+20.0%), from €6,470 to €7,763
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 | €53,860 | €73,193 | +€19,332 | +35.9% |
| Fixed assets | 21/28 | €998 | €3,756 | +€2,757 | +276% |
| Intangible fixed assets | 21 | €998 | - | -€998 | |
| Tangible fixed assets | 22/27 | - | €3,756 | +€3,756 | |
| Furniture and vehicles | 24 | - | €3,756 | +€3,756 | |
| Current assets | 29/58 | €52,862 | €69,437 | +€16,575 | +31.4% |
| Amounts receivable within one year | 40/41 | €3,369 | €14,048 | +€10,680 | +317% |
| Trade receivables | 40 | €3,369 | €14,048 | +€10,680 | +317% |
| Cash at bank and in hand | 54/58 | €49,474 | €55,322 | +€5,849 | +11.8% |
| Deferred charges and accrued income | 490/1 | €20 | €66 | +€46 | +232% |
| Total equity and liabilities | 10/49 | €53,860 | €73,193 | +€19,332 | +35.9% |
| Equity | 10/15 | €24,626 | €47,793 | +€23,167 | +94.1% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €24,000 | €47,000 | +€23,000 | +95.8% |
| Distributable reserves | 133 | €24,000 | €47,000 | +€23,000 | +95.8% |
| Profit (loss) carried forward | 14 | €126 | €293 | +€167 | +133% |
| Amounts payable | 17/49 | €29,234 | €25,400 | -€3,835 | -13.1% |
| Amounts payable within one year | 42/48 | €29,234 | €25,400 | -€3,835 | -13.1% |
| Financial debts | 43 | - | €38 | +€38 | |
| Credit institutions | 430/8 | - | €38 | +€38 | |
| Trade debts | 44 | €335 | €2,366 | +€2,031 | +607% |
| Suppliers | 440/4 | €335 | €2,366 | +€2,031 | +607% |
| Taxes, remuneration and social security | 45 | €21,768 | €17,203 | -€4,565 | -21.0% |
| Taxes | 450/3 | €21,448 | €17,203 | -€4,245 | -19.8% |
| Remuneration and social security | 454/9 | €320 | - | -€320 | |
| Other amounts payable | 47/48 | €7,132 | €5,793 | -€1,339 | -18.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €333 | €1,724 | +€1,391 | +418% |
| Other operating charges | 640/8 | - | €243 | +€243 | |
| Gross operating margin | 9900 | €30,924 | €32,960 | +€2,036 | +6.6% |
| Operating profit (loss) | 9901 | €30,591 | €30,993 | +€401 | +1.3% |
| Financial income | 75/76B | €9 | €0 | -€9 | -99.7% |
| Recurring financial income | 75 | €9 | €0 | -€9 | -99.7% |
| Financial charges | 65/66B | €5 | €63 | +€58 | +1,185% |
| Recurring financial charges | 65 | €5 | €63 | +€58 | +1,185% |
| Profit (loss) for the period before taxes | 9903 | €30,596 | €30,930 | +€334 | +1.1% |
| Income taxes | 67/77 | €6,470 | €7,763 | +€1,293 | +20.0% |
| Profit (loss) for the period | 9904 | €24,126 | €23,167 | -€959 | -4.0% |
| Profit (loss) for the period to be appropriated | 9905 | €24,126 | €23,167 | -€959 | -4.0% |
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 15 October 2026 via checked.be.