BEMA CONSULTANCY: 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 CONSULTANCY
Largest movements
- Tangible fixed assets -€24,297
down €24,297 (-6.4%), from €379,044 to €354,747
of which Land and buildings: -€23,628
- Profit (loss) carried forward -€24,470
down €24,470 (-6.7%), from €362,884 to €338,414
- Gross operating margin -€1,573
down €1,573 (-53.6%), from €2,933 to €1,360
- Purchases and services +€1,093
up €1,093 (+3.3%), from €33,067 to €34,160
- Turnover -€480
down €480 (-1.3%), from €36,000 to €35,520
- Depreciation -€410
down €410 (-1.7%), from €24,707 to €24,297
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 | €391,905 | €367,628 | -€24,277 | -6.2% |
| Fixed assets | 21/28 | €379,044 | €354,747 | -€24,297 | -6.4% |
| Tangible fixed assets | 22/27 | €379,044 | €354,747 | -€24,297 | -6.4% |
| Land and buildings | 22 | €370,921 | €347,293 | -€23,628 | -6.4% |
| Furniture and vehicles | 24 | €8,123 | €7,454 | -€669 | -8.2% |
| Current assets | 29/58 | €12,861 | €12,881 | +€20 | +0.2% |
| Amounts receivable within one year | 40/41 | €1,743 | €1,911 | +€168 | +9.6% |
| Trade receivables | 40 | €1,743 | €1,743 | = | 0.0% |
| Other amounts receivable | 41 | - | €168 | +€168 | |
| Cash at bank and in hand | 54/58 | €11,118 | €10,970 | -€148 | -1.3% |
| Total equity and liabilities | 10/49 | €391,905 | €367,628 | -€24,277 | -6.2% |
| Equity | 10/15 | €390,335 | €365,865 | -€24,470 | -6.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €8,851 | €8,851 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,851 | €1,851 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,851 | €1,851 | = | 0.0% |
| Distributable reserves | 133 | €7,000 | €7,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €362,884 | €338,414 | -€24,470 | -6.7% |
| Amounts payable | 17/49 | €1,570 | €1,763 | +€193 | +12.3% |
| Amounts payable within one year | 42/48 | €1,570 | €1,763 | +€193 | +12.3% |
| Trade debts | 44 | €120 | €242 | +€122 | +101.7% |
| Suppliers | 440/4 | €120 | €242 | +€122 | +101.7% |
| Taxes, remuneration and social security | 45 | €1,327 | €1,521 | +€194 | +14.6% |
| Taxes | 450/3 | €1,327 | €1,521 | +€194 | +14.6% |
| Other amounts payable | 47/48 | €123 | - | -€123 | |
| Turnover | 70 | €36,000 | €35,520 | -€480 | -1.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €33,067 | €34,160 | +€1,093 | +3.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,707 | €24,297 | -€410 | -1.7% |
| Other operating charges | 640/8 | €1,322 | €1,414 | +€92 | +7.0% |
| Gross operating margin | 9900 | €2,933 | €1,360 | -€1,573 | -53.6% |
| Operating profit (loss) | 9901 | -€23,096 | -€24,351 | -€1,255 | -5.4% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €290 | €120 | -€170 | -58.6% |
| Recurring financial charges | 65 | €290 | €120 | -€170 | -58.6% |
| Profit (loss) for the period before taxes | 9903 | -€23,386 | -€24,470 | -€1,084 | -4.6% |
| Profit (loss) for the period | 9904 | -€23,386 | -€24,470 | -€1,084 | -4.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€23,386 | -€24,470 | -€1,084 | -4.6% |
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.