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
- Tangible fixed assets -€4,601
down €4,601 (-62.8%), from €7,325 to €2,724
- Receivables within one year -€667
down €667 (-24.4%), from €2,736 to €2,069
- Profit (loss) carried forward -€9,645
down €9,645 (-197%), from -€4,895 to -€14,540
- Trade debts +€2,804
up €2,804 (+51.1%), from €5,487 to €8,291
- Tax, wage and social debts +€1,141
up €1,141 (+29.3%), from €3,895 to €5,036
of which Taxes: +€2,041
- Gross operating margin -€23,193
down €23,193, from €21,235 to -€1,958
- Taxes -€503
down €503 (-38.8%), from €1,297 to €794
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 | €24,975 | €19,519 | -€5,456 | -21.8% |
| Fixed assets | 21/28 | €7,325 | €2,724 | -€4,601 | -62.8% |
| Tangible fixed assets | 22/27 | €7,325 | €2,724 | -€4,601 | -62.8% |
| Furniture and vehicles | 24 | €7,325 | €2,724 | -€4,601 | -62.8% |
| Current assets | 29/58 | €17,650 | €16,795 | -€855 | -4.8% |
| Amounts receivable within one year | 40/41 | €2,736 | €2,069 | -€667 | -24.4% |
| Other amounts receivable | 41 | €2,736 | €2,069 | -€667 | -24.4% |
| Cash at bank and in hand | 54/58 | €14,661 | €14,577 | -€84 | -0.6% |
| Deferred charges and accrued income | 490/1 | €253 | €149 | -€104 | -41.0% |
| Total equity and liabilities | 10/49 | €24,975 | €19,519 | -€5,456 | -21.8% |
| Equity | 10/15 | €15,556 | €5,911 | -€9,645 | -62.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,895 | -€14,540 | -€9,645 | -197% |
| Amounts payable | 17/49 | €9,419 | €13,609 | +€4,189 | +44.5% |
| Amounts payable within one year | 42/48 | €9,382 | €13,327 | +€3,946 | +42.1% |
| Trade debts | 44 | €5,487 | €8,291 | +€2,804 | +51.1% |
| Suppliers | 440/4 | €5,487 | €8,291 | +€2,804 | +51.1% |
| Taxes, remuneration and social security | 45 | €3,895 | €5,036 | +€1,141 | +29.3% |
| Taxes | 450/3 | €2,995 | €5,036 | +€2,041 | +68.2% |
| Remuneration and social security | 454/9 | €900 | €0 | -€900 | -100% |
| Accrued charges and deferred income | 492/3 | €38 | €281 | +€244 | +646% |
| Remuneration, social security and pensions | 62 | €530 | €446 | -€85 | -16.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,545 | €4,601 | +€56 | +1.2% |
| Other operating charges | 640/8 | €1,525 | €1,582 | +€57 | +3.7% |
| Gross operating margin | 9900 | €21,235 | -€1,958 | -€23,193 | |
| Operating profit (loss) | 9901 | €14,634 | -€8,587 | -€23,221 | |
| Financial income | 75/76B | €312 | €167 | -€145 | -46.5% |
| Recurring financial income | 75 | €312 | €167 | -€145 | -46.5% |
| Financial charges | 65/66B | €443 | €431 | -€12 | -2.7% |
| Recurring financial charges | 65 | €443 | €431 | -€12 | -2.7% |
| Profit (loss) for the period before taxes | 9903 | €14,503 | -€8,851 | -€23,354 | |
| Income taxes | 67/77 | €1,297 | €794 | -€503 | -38.8% |
| Profit (loss) for the period | 9904 | €13,206 | -€9,645 | -€22,851 | |
| Profit (loss) for the period to be appropriated | 9905 | €13,206 | -€9,645 | -€22,851 |
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.