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 +€13,042
up €13,042 (+13.2%), from €98,507 to €111,550
of which Furniture and vehicles: +€20,495
- Reserves +€12,368
up €12,368 (+4.1%), from €301,259 to €313,627
- Financial income -€4,327
down €4,327 (-37.7%), from €11,481 to €7,154
- Taxes -€1,064
down €1,064 (-20.5%), from €5,187 to €4,123
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 | €491,712 | €505,080 | +€13,368 | +2.7% |
| Fixed assets | 21/28 | €98,507 | €111,550 | +€13,042 | +13.2% |
| Tangible fixed assets | 22/27 | €98,507 | €111,550 | +€13,042 | +13.2% |
| Land and buildings | 22 | €98,507 | €91,055 | -€7,453 | -7.6% |
| Furniture and vehicles | 24 | - | €20,495 | +€20,495 | |
| Current assets | 29/58 | €393,204 | €393,530 | +€326 | +0.1% |
| Amounts receivable within one year | 40/41 | €3,704 | €3,008 | -€695 | -18.8% |
| Trade receivables | 40 | €1,455 | €0 | -€1,455 | -100% |
| Other amounts receivable | 41 | €2,248 | €3,008 | +€760 | +33.8% |
| Current investments | 50/53 | €340,000 | €340,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €48,641 | €49,917 | +€1,276 | +2.6% |
| Deferred charges and accrued income | 490/1 | €860 | €605 | -€255 | -29.7% |
| Total equity and liabilities | 10/49 | €491,712 | €505,080 | +€13,368 | +2.7% |
| Equity | 10/15 | €307,926 | €320,294 | +€12,368 | +4.0% |
| Contributions | 10/11 | €6,667 | €6,667 | = | 0.0% |
| Reserves | 13 | €301,259 | €313,627 | +€12,368 | +4.1% |
| Distributable reserves | 133 | €301,259 | €313,627 | +€12,368 | +4.1% |
| Amounts payable | 17/49 | €183,786 | €184,787 | +€1,000 | +0.5% |
| Amounts payable within one year | 42/48 | €180,580 | €182,558 | +€1,978 | +1.1% |
| Trade debts | 44 | €20 | €0 | -€20 | -100% |
| Suppliers | 440/4 | €20 | €0 | -€20 | -100% |
| Other amounts payable | 47/48 | €180,560 | €182,558 | +€1,998 | +1.1% |
| Accrued charges and deferred income | 492/3 | €3,206 | €2,228 | -€978 | -30.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,453 | €7,458 | +€5 | +0.1% |
| Other operating charges | 640/8 | €1,809 | €1,772 | -€37 | -2.0% |
| Gross operating margin | 9900 | €25,018 | €25,106 | +€88 | +0.4% |
| Operating profit (loss) | 9901 | €15,757 | €15,877 | +€120 | +0.8% |
| Financial income | 75/76B | €11,481 | €7,154 | -€4,327 | -37.7% |
| Recurring financial income | 75 | €11,481 | €7,154 | -€4,327 | -37.7% |
| Financial charges | 65/66B | €6,491 | €6,540 | +€49 | +0.8% |
| Recurring financial charges | 65 | €6,491 | €6,540 | +€49 | +0.8% |
| Profit (loss) for the period before taxes | 9903 | €20,747 | €16,491 | -€4,256 | -20.5% |
| Income taxes | 67/77 | €5,187 | €4,123 | -€1,064 | -20.5% |
| Profit (loss) for the period | 9904 | €15,560 | €12,368 | -€3,192 | -20.5% |
| Profit (loss) for the period to be appropriated | 9905 | €15,560 | €12,368 | -€3,192 | -20.5% |
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 24 October 2026 via checked.be.