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 -€4,444
down €4,444 (-17.0%), from €26,120 to €21,676
mainly Receivables after one year (-€3,549) and Net result for the year (-€736)
- Receivables after one year +€3,549
up €3,549 (+5.2%), from €67,603 to €71,153
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin -€1,035
down €1,035 (-40.6%), from -€2,550 to -€3,585
- Financial charges +€269
up €269 (+380.0%), from €71 to €340
- Other operating charges -€179
down €179 (-25.7%), from €699 to €520
- Financial income +€174
up €174 (+4.9%), from €3,535 to €3,709
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 | €119,274 | €118,538 | -€736 | -0.6% |
| Fixed assets | 21/28 | €22,689 | €22,689 | = | 0.0% |
| Financial fixed assets | 28 | €22,689 | €22,689 | = | 0.0% |
| Current assets | 29/58 | €96,585 | €95,849 | -€736 | -0.8% |
| Amounts receivable after more than one year | 29 | €67,603 | €71,153 | +€3,549 | +5.2% |
| Other amounts receivable | 291 | €67,603 | €71,153 | +€3,549 | +5.2% |
| Amounts receivable within one year | 40/41 | €2,862 | €3,021 | +€159 | +5.6% |
| Other amounts receivable | 41 | €2,862 | €3,021 | +€159 | +5.6% |
| Cash at bank and in hand | 54/58 | €26,120 | €21,676 | -€4,444 | -17.0% |
| Total equity and liabilities | 10/49 | €119,274 | €118,538 | -€736 | -0.6% |
| Equity | 10/15 | €119,274 | €118,538 | -€736 | -0.6% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €94,524 | €93,788 | -€736 | -0.8% |
| Other operating charges | 640/8 | €699 | €520 | -€179 | -25.7% |
| Gross operating margin | 9900 | -€2,550 | -€3,585 | -€1,035 | -40.6% |
| Operating profit (loss) | 9901 | -€3,249 | -€4,104 | -€855 | -26.3% |
| Financial income | 75/76B | €3,535 | €3,709 | +€174 | +4.9% |
| Recurring financial income | 75 | €3,535 | €3,709 | +€174 | +4.9% |
| Financial charges | 65/66B | €71 | €340 | +€269 | +380.0% |
| Recurring financial charges | 65 | €71 | €340 | +€269 | +380.0% |
| Profit (loss) for the period before taxes | 9903 | €215 | -€736 | -€951 | |
| Profit (loss) for the period | 9904 | €215 | -€736 | -€951 | |
| Profit (loss) for the period to be appropriated | 9905 | €215 | -€736 | -€951 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.