BEMA CONSULTING: 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 CONSULTING
Largest movements
- Receivables within one year +€59,967
up €59,967 (+49.8%), from €120,377 to €180,344
of which Other amounts receivable: +€74,753
- Receivables after one year +€31,951
up €31,951 (+8.2%), from €391,182 to €423,133
- Cash +€14,350
up €14,350 (+110%), from €13,038 to €27,388
mainly Net result for the year (+€125,651) and Other debts (+€56,476)
- Tangible fixed assets -€9,461
down €9,461 (-10.5%), from €90,438 to €80,977
of which Other tangible fixed assets: -€6,121
- Reserves +€67,000
up €67,000 (+16.7%), from €400,360 to €467,360
of which Distributable reserves: +€67,000
- Other debts +€56,476
up €56,476 (+856%), from €6,600 to €63,076
- Debts after one year -€47,194
down €47,194 (-51.2%), from €92,242 to €45,048
- Trade debts +€9,086
up €9,086 (+23.1%), from €39,352 to €48,438
- Gross operating margin +€89,565
up €89,565 (+78.4%), from €114,196 to €203,761
- Taxes +€23,568
up €23,568 (+74.4%), from €31,679 to €55,247
- Depreciation +€8,347
up €8,347 (+48.2%), from €17,316 to €25,664
- Other operating charges -€2,697
down €2,697 (-76.8%), from €3,514 to €817
- Financial charges +€2,329
up €2,329 (+36.2%), from €6,428 to €8,756
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 | €769,675 | €865,202 | +€95,527 | +12.4% |
| Fixed assets | 21/28 | €241,757 | €232,296 | -€9,461 | -3.9% |
| Tangible fixed assets | 22/27 | €90,438 | €80,977 | -€9,461 | -10.5% |
| Plant, machinery and equipment | 23 | €5,400 | €5,843 | +€442 | +8.2% |
| Furniture and vehicles | 24 | €54,304 | €52,215 | -€2,088 | -3.8% |
| Leasing and similar rights | 25 | €2,205 | €511 | -€1,694 | -76.8% |
| Other tangible fixed assets | 26 | €28,529 | €22,408 | -€6,121 | -21.5% |
| Financial fixed assets | 28 | €151,319 | €151,319 | = | 0.0% |
| Current assets | 29/58 | €527,919 | €632,906 | +€104,988 | +19.9% |
| Amounts receivable after more than one year | 29 | €391,182 | €423,133 | +€31,951 | +8.2% |
| Trade receivables | 290 | €391,182 | €423,133 | +€31,951 | +8.2% |
| Amounts receivable within one year | 40/41 | €120,377 | €180,344 | +€59,967 | +49.8% |
| Trade receivables | 40 | €37,839 | €23,053 | -€14,786 | -39.1% |
| Other amounts receivable | 41 | €82,539 | €157,291 | +€74,753 | +90.6% |
| Cash at bank and in hand | 54/58 | €13,038 | €27,388 | +€14,350 | +110% |
| Deferred charges and accrued income | 490/1 | €3,321 | €2,041 | -€1,280 | -38.5% |
| Total equity and liabilities | 10/49 | €769,675 | €865,202 | +€95,527 | +12.4% |
| Equity | 10/15 | €495,382 | €563,032 | +€67,651 | +13.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €400,360 | €467,360 | +€67,000 | +16.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €398,500 | €465,500 | +€67,000 | +16.8% |
| Profit (loss) carried forward | 14 | €76,422 | €77,072 | +€651 | +0.9% |
| Amounts payable | 17/49 | €274,294 | €302,170 | +€27,876 | +10.2% |
| Amounts payable after more than one year | 17 | €92,242 | €45,048 | -€47,194 | -51.2% |
| Financial debts | 170/4 | €92,242 | €45,048 | -€47,194 | -51.2% |
| Amounts payable within one year | 42/48 | €182,052 | €257,122 | +€75,071 | +41.2% |
| Current portion of amounts payable after more than one year | 42 | €111,502 | €118,391 | +€6,889 | +6.2% |
| Trade debts | 44 | €39,352 | €48,438 | +€9,086 | +23.1% |
| Suppliers | 440/4 | €39,352 | €48,438 | +€9,086 | +23.1% |
| Advances received on contracts in progress | 46 | €4,686 | €4,686 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €19,912 | €22,532 | +€2,620 | +13.2% |
| Taxes | 450/3 | €16,289 | €22,454 | +€6,165 | +37.8% |
| Remuneration and social security | 454/9 | €3,624 | €79 | -€3,545 | -97.8% |
| Other amounts payable | 47/48 | €6,600 | €63,076 | +€56,476 | +856% |
| Remuneration, social security and pensions | 62 | €37 | - | -€37 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,316 | €25,664 | +€8,347 | +48.2% |
| Other operating charges | 640/8 | €3,514 | €817 | -€2,697 | -76.8% |
| Gross operating margin | 9900 | €114,196 | €203,761 | +€89,565 | +78.4% |
| Operating profit (loss) | 9901 | €93,329 | €177,280 | +€83,952 | +90.0% |
| Financial income | 75/76B | €14,246 | €12,374 | -€1,872 | -13.1% |
| Recurring financial income | 75 | €14,246 | €12,374 | -€1,872 | -13.1% |
| Financial charges | 65/66B | €6,428 | €8,756 | +€2,329 | +36.2% |
| Recurring financial charges | 65 | €6,428 | €8,756 | +€2,329 | +36.2% |
| Profit (loss) for the period before taxes | 9903 | €101,147 | €180,898 | +€79,751 | +78.8% |
| Income taxes | 67/77 | €31,679 | €55,247 | +€23,568 | +74.4% |
| Profit (loss) for the period | 9904 | €69,468 | €125,651 | +€56,183 | +80.9% |
| Profit (loss) for the period to be appropriated | 9905 | €69,468 | €125,651 | +€56,183 | +80.9% |
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 25 October 2026 via checked.be.