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 -€16,285
down €16,285 (-83.1%), from €19,606 to €3,320
mainly Investment in fixed assets (net) (-€10,512) and Net result for the year (-€6,585)
- Tangible fixed assets +€8,554
up €8,554 (+269.5%), from €3,173 to €11,727
of which Furniture and vehicles: +€9,402
- Receivables within one year -€917
down €917 (-17.7%), from €5,179 to €4,262
of which Trade receivables: -€2,527
- Deferred charges and accrued income -€487
no longer reported in 2024 (was €487)
- Profit (loss) carried forward -€6,585
down €6,585 (-7.8%), from -€84,102 to -€90,687
- Tax, wage and social debts -€3,353
down €3,353 (-94.4%), from €3,550 to €197
- Trade debts +€1,312
up €1,312 (+76.7%), from €1,710 to €3,022
- Other debts -€511
down €511 (-1.1%), from €47,935 to €47,424
- Gross operating margin +€75,031
up €75,031 (+95.7%), from -€78,390 to -€3,360
- Depreciation +€1,135
up €1,135 (+137.8%), from €823 to €1,958
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €28,946 | €19,809 | -€9,137 | -31.6% |
| Fixed assets | 21/28 | €3,173 | €11,727 | +€8,554 | +269.5% |
| Tangible fixed assets | 22/27 | €3,173 | €11,727 | +€8,554 | +269.5% |
| Land and buildings | 22 | €2,055 | €1,585 | -€470 | -22.9% |
| Plant, machinery and equipment | 23 | €1,118 | €739 | -€379 | -33.9% |
| Furniture and vehicles | 24 | - | €9,402 | +€9,402 | |
| Current assets | 29/58 | €25,773 | €8,082 | -€17,690 | -68.6% |
| Stocks and contracts in progress | 3 | €500 | €500 | = | 0.0% |
| Stocks | 30/36 | €500 | €500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €5,179 | €4,262 | -€917 | -17.7% |
| Trade receivables | 40 | €5,179 | €2,652 | -€2,527 | -48.8% |
| Other amounts receivable | 41 | - | €1,610 | +€1,610 | |
| Cash at bank and in hand | 54/58 | €19,606 | €3,320 | -€16,285 | -83.1% |
| Deferred charges and accrued income | 490/1 | €487 | - | -€487 | |
| Total equity and liabilities | 10/49 | €28,946 | €19,809 | -€9,137 | -31.6% |
| Equity | 10/15 | -€24,250 | -€30,835 | -€6,585 | -27.2% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €40,852 | €40,852 | = | 0.0% |
| Distributable reserves | 133 | €40,852 | €40,852 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€84,102 | -€90,687 | -€6,585 | -7.8% |
| Amounts payable | 17/49 | €53,196 | €50,644 | -€2,552 | -4.8% |
| Amounts payable within one year | 42/48 | €53,196 | €50,644 | -€2,552 | -4.8% |
| Trade debts | 44 | €1,710 | €3,022 | +€1,312 | +76.7% |
| Suppliers | 440/4 | €1,710 | €3,022 | +€1,312 | +76.7% |
| Taxes, remuneration and social security | 45 | €3,550 | €197 | -€3,353 | -94.4% |
| Taxes | 450/3 | €3,550 | €197 | -€3,353 | -94.4% |
| Other amounts payable | 47/48 | €47,935 | €47,424 | -€511 | -1.1% |
| Non-recurring operating income | 76A | €15,600 | - | -€15,600 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €823 | €1,958 | +€1,135 | +137.8% |
| Other operating charges | 640/8 | €986 | €719 | -€266 | -27.0% |
| Non-recurring operating charges | 66A | €2,900 | - | -€2,900 | |
| Gross operating margin | 9900 | -€78,390 | -€3,360 | +€75,031 | +95.7% |
| Operating profit (loss) | 9901 | -€83,099 | -€6,037 | +€77,062 | +92.7% |
| Financial income | 75/76B | €0 | €0 | -€0 | -92.3% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -92.3% |
| Financial charges | 65/66B | €794 | €351 | -€444 | -55.9% |
| Recurring financial charges | 65 | €794 | €351 | -€444 | -55.9% |
| Profit (loss) for the period before taxes | 9903 | -€83,893 | -€6,388 | +€77,506 | +92.4% |
| Income taxes | 67/77 | €209 | €197 | -€11 | -5.5% |
| Profit (loss) for the period | 9904 | -€84,102 | -€6,585 | +€77,517 | +92.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€84,102 | -€6,585 | +€77,517 | +92.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.