BEMA: 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.
BEMA
Largest movements
- Cash -€36,869
no longer reported in 2025 (was €36,869)
- Receivables within one year +€20,138
up €20,138 (+167.0%), from €12,057 to €32,195
of which Trade receivables: +€20,424
- Profit (loss) carried forward -€13,945
down €13,945 (-63.6%), from €21,921 to €7,976
- Tax, wage and social debts -€3,073
down €3,073 (-71.1%), from €4,321 to €1,247
- Trade debts -€1,261
no longer reported in 2025 (was €1,261)
- Short-term financial debts +€1,068
new in 2025: €1,068
- Gross operating margin -€11,383
down €11,383 (-3487.2%), from -€326 to -€11,709
- Other operating charges -€1,071
down €1,071 (-72.8%), from €1,470 to €400
- Financial charges -€173
down €173 (-29.4%), from €588 to €415
From the 2023 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €48,925 | €32,195 | -€16,730 | -34.2% |
| Current assets | 29/58 | €48,925 | €32,195 | -€16,730 | -34.2% |
| Amounts receivable within one year | 40/41 | €12,057 | €32,195 | +€20,138 | +167.0% |
| Trade receivables | 40 | €10,000 | €30,424 | +€20,424 | +204.2% |
| Other amounts receivable | 41 | €2,057 | €1,771 | -€285 | -13.9% |
| Cash at bank and in hand | 54/58 | €36,869 | - | -€36,869 | |
| Total equity and liabilities | 10/49 | €48,925 | €32,195 | -€16,730 | -34.2% |
| Equity | 10/15 | €42,372 | €28,427 | -€13,945 | -32.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,921 | €7,976 | -€13,945 | -63.6% |
| Amounts payable | 17/49 | €6,553 | €3,768 | -€2,785 | -42.5% |
| Amounts payable within one year | 42/48 | €6,553 | €3,768 | -€2,785 | -42.5% |
| Financial debts | 43 | - | €1,068 | +€1,068 | |
| Credit institutions | 430/8 | - | €1,068 | +€1,068 | |
| Trade debts | 44 | €1,261 | - | -€1,261 | |
| Suppliers | 440/4 | €1,261 | - | -€1,261 | |
| Taxes, remuneration and social security | 45 | €4,321 | €1,247 | -€3,073 | -71.1% |
| Taxes | 450/3 | €4,321 | €1,247 | -€3,073 | -71.1% |
| Other amounts payable | 47/48 | €972 | €1,452 | +€481 | +49.5% |
| Other operating charges | 640/8 | €1,470 | €400 | -€1,071 | -72.8% |
| Gross operating margin | 9900 | -€326 | -€11,709 | -€11,383 | -3487.2% |
| Operating profit (loss) | 9901 | -€1,797 | -€12,109 | -€10,312 | -573.9% |
| Financial income | 75/76B | €26 | - | -€26 | |
| Recurring financial income | 75 | €26 | - | -€26 | |
| Financial charges | 65/66B | €588 | €415 | -€173 | -29.4% |
| Recurring financial charges | 65 | €588 | €415 | -€173 | -29.4% |
| Profit (loss) for the period before taxes | 9903 | -€2,359 | -€12,524 | -€10,165 | -431.0% |
| Profit (loss) for the period | 9904 | -€2,359 | -€12,524 | -€10,165 | -431.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,359 | -€12,524 | -€10,165 | -431.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.