Bema: 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.
Bema
Largest movements
- Cash -€7,322
down €7,322 (-80.0%), from €9,153 to €1,831
mainly Contributions, distributions and other (-€10,833) and Accrued charges and deferred income (-€905)
- Tangible fixed assets -€2,402
down €2,402 (-2.0%), from €123,069 to €120,667
- Reserves -€8,233
down €8,233 (-15.7%), from €52,365 to €44,132
- Gross operating margin +€463
up €463 (+5.6%), from €8,208 to €8,671
- Financial income +€124
new in 2025: €124
of which Financial income: +€124
- Depreciation +€98
up €98 (+4.2%), from €2,304 to €2,402
- Other operating charges +€97
up €97 (+2.9%), from €3,282 to €3,379
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 | €133,041 | €123,349 | -€9,692 | -7.3% |
| Fixed assets | 21/28 | €123,069 | €120,667 | -€2,402 | -2.0% |
| Tangible fixed assets | 22/27 | €123,069 | €120,667 | -€2,402 | -2.0% |
| Land and buildings | 22 | €123,069 | €120,667 | -€2,402 | -2.0% |
| Current assets | 29/58 | €9,973 | €2,682 | -€7,290 | -73.1% |
| Cash at bank and in hand | 54/58 | €9,153 | €1,831 | -€7,322 | -80.0% |
| Deferred charges and accrued income | 490/1 | €820 | €852 | +€32 | +3.9% |
| Total equity and liabilities | 10/49 | €133,041 | €123,349 | -€9,692 | -7.3% |
| Equity | 10/15 | €127,365 | €119,132 | -€8,233 | -6.5% |
| Contributions | 10/11 | €75,000 | €75,000 | = | 0.0% |
| Reserves | 13 | €52,365 | €44,132 | -€8,233 | -15.7% |
| Distributable reserves | 133 | €52,365 | €44,132 | -€8,233 | -15.7% |
| Amounts payable | 17/49 | €5,676 | €4,217 | -€1,460 | -25.7% |
| Amounts payable within one year | 42/48 | €2,011 | €1,457 | -€555 | -27.6% |
| Trade debts | 44 | €731 | €128 | -€603 | -82.5% |
| Suppliers | 440/4 | €731 | €128 | -€603 | -82.5% |
| Taxes, remuneration and social security | 45 | €447 | €496 | +€49 | +10.9% |
| Taxes | 450/3 | €447 | €496 | +€49 | +10.9% |
| Other amounts payable | 47/48 | €833 | €833 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €3,665 | €2,760 | -€905 | -24.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,304 | €2,402 | +€98 | +4.2% |
| Other operating charges | 640/8 | €3,282 | €3,379 | +€97 | +2.9% |
| Non-recurring operating charges | 66A | - | €124 | +€124 | |
| Gross operating margin | 9900 | €8,208 | €8,671 | +€463 | +5.6% |
| Operating profit (loss) | 9901 | €2,622 | €2,767 | +€145 | +5.5% |
| Financial income | 75/76B | - | €124 | +€124 | |
| Recurring financial income | 75 | - | €124 | +€124 | |
| Non-recurring financial income | 76B | - | €124 | +€124 | |
| Financial charges | 65/66B | €29 | €30 | +€2 | +5.3% |
| Recurring financial charges | 65 | €29 | €30 | +€2 | +5.3% |
| Profit (loss) for the period before taxes | 9903 | €2,593 | €2,861 | +€267 | +10.3% |
| Income taxes | 67/77 | €236 | €260 | +€24 | +10.3% |
| Profit (loss) for the period | 9904 | €2,358 | €2,601 | +€243 | +10.3% |
| Profit (loss) for the period to be appropriated | 9905 | €2,358 | €2,601 | +€243 | +10.3% |
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 11 October 2026 via checked.be.