BEMA DESIGN: 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 DESIGN
Largest movements
- Receivables within one year +€47,026
up €47,026 (+210.0%), from €22,395 to €69,421
of which Trade receivables: +€47,156
- Cash +€6,743
up €6,743 (+2031.3%), from €332 to €7,074
mainly Net result for the year (+€26,537) and Other debts (+€18,527)
- Profit (loss) carried forward +€25,704
up €25,704 (+261.2%), from €9,841 to €35,545
- Other debts +€18,527
up €18,527 (+2156.8%), from €859 to €19,386
- Tax, wage and social debts +€8,410
up €8,410 (+6728.3%), from €125 to €8,535
- Trade debts +€1,796
up €1,796 (+11.0%), from €16,377 to €18,174
- Gross operating margin +€21,666
up €21,666 (+155.0%), from €13,975 to €35,641
- Taxes +€3,870
up €3,870 (+129.4%), from €2,990 to €6,860
- Depreciation +€1,952
up €1,952 (+691.7%), from €282 to €2,234
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 | €29,202 | €83,640 | +€54,437 | +186.4% |
| Fixed assets | 21/28 | €5,935 | €6,434 | +€499 | +8.4% |
| Tangible fixed assets | 22/27 | €5,935 | €6,434 | +€499 | +8.4% |
| Furniture and vehicles | 24 | €5,935 | €6,434 | +€499 | +8.4% |
| Current assets | 29/58 | €23,267 | €77,206 | +€53,939 | +231.8% |
| Amounts receivable within one year | 40/41 | €22,395 | €69,421 | +€47,026 | +210.0% |
| Trade receivables | 40 | €18,743 | €65,899 | +€47,156 | +251.6% |
| Other amounts receivable | 41 | €3,652 | €3,522 | -€130 | -3.6% |
| Cash at bank and in hand | 54/58 | €332 | €7,074 | +€6,743 | +2031.3% |
| Deferred charges and accrued income | 490/1 | €540 | €710 | +€170 | +31.6% |
| Total equity and liabilities | 10/49 | €29,202 | €83,640 | +€54,437 | +186.4% |
| Equity | 10/15 | €11,841 | €37,545 | +€25,704 | +217.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,841 | €35,545 | +€25,704 | +261.2% |
| Amounts payable | 17/49 | €17,361 | €46,095 | +€28,734 | +165.5% |
| Amounts payable within one year | 42/48 | €17,361 | €46,095 | +€28,734 | +165.5% |
| Trade debts | 44 | €16,377 | €18,174 | +€1,796 | +11.0% |
| Suppliers | 440/4 | €16,377 | €18,174 | +€1,796 | +11.0% |
| Taxes, remuneration and social security | 45 | €125 | €8,535 | +€8,410 | +6728.3% |
| Taxes | 450/3 | €125 | €8,535 | +€8,410 | +6728.3% |
| Other amounts payable | 47/48 | €859 | €19,386 | +€18,527 | +2156.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €282 | €2,234 | +€1,952 | +691.7% |
| Gross operating margin | 9900 | €13,975 | €35,641 | +€21,666 | +155.0% |
| Operating profit (loss) | 9901 | €13,693 | €33,406 | +€19,714 | +144.0% |
| Financial income | 75/76B | €4 | - | -€4 | |
| Recurring financial income | 75 | €4 | - | -€4 | |
| Financial charges | 65/66B | €7 | €10 | +€3 | +52.3% |
| Recurring financial charges | 65 | €7 | €10 | +€3 | +52.3% |
| Profit (loss) for the period before taxes | 9903 | €13,690 | €33,396 | +€19,707 | +143.9% |
| Income taxes | 67/77 | €2,990 | €6,860 | +€3,870 | +129.4% |
| Profit (loss) for the period | 9904 | €10,700 | €26,537 | +€15,837 | +148.0% |
| Profit (loss) for the period to be appropriated | 9905 | €10,700 | €26,537 | +€15,837 | +148.0% |
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 8 October 2026 via checked.be.