BEMA PROPERTY: 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 PROPERTY
Largest movements
- Tangible fixed assets -€73,791
down €73,791 (-3.4%), from €2.2m to €2.1m
- Debts after one year -€158,577
down €158,577 (-13.0%), from €1.2m to €1.1m
- Profit (loss) carried forward +€78,983
up €78,983 (+42.7%), from €185,160 to €264,142
- Gross operating margin +€9,209
up €9,209 (+4.5%), from €204,701 to €213,910
- Taxes +€2,234
up €2,234 (+9.1%), from €24,676 to €26,910
- Financial charges -€2,174
down €2,174 (-9.7%), from €22,332 to €20,158
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 | €2,194,856 | €2,119,572 | -€75,284 | -3.4% |
| Fixed assets | 21/28 | €2,177,188 | €2,103,398 | -€73,791 | -3.4% |
| Tangible fixed assets | 22/27 | €2,177,188 | €2,103,398 | -€73,791 | -3.4% |
| Land and buildings | 22 | €2,177,188 | €2,103,398 | -€73,791 | -3.4% |
| Current assets | 29/58 | €17,668 | €16,175 | -€1,493 | -8.5% |
| Cash at bank and in hand | 54/58 | €17,668 | €16,175 | -€1,493 | -8.5% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €2,194,856 | €2,119,572 | -€75,284 | -3.4% |
| Equity | 10/15 | €785,160 | €864,142 | +€78,983 | +10.1% |
| Contributions | 10/11 | €600,000 | €600,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €185,160 | €264,142 | +€78,983 | +42.7% |
| Amounts payable | 17/49 | €1,409,696 | €1,255,430 | -€154,266 | -10.9% |
| Amounts payable after more than one year | 17 | €1,219,821 | €1,061,243 | -€158,577 | -13.0% |
| Financial debts | 170/4 | €1,219,821 | €1,061,243 | -€158,577 | -13.0% |
| Amounts payable within one year | 42/48 | €181,376 | €175,687 | -€5,689 | -3.1% |
| Current portion of amounts payable after more than one year | 42 | €156,226 | €158,577 | +€2,351 | +1.5% |
| Financial debts | 43 | - | €5,042 | +€5,042 | |
| Credit institutions | 430/8 | - | €5,042 | +€5,042 | |
| Trade debts | 44 | €10,473 | €157 | -€10,316 | -98.5% |
| Suppliers | 440/4 | €10,473 | €157 | -€10,316 | -98.5% |
| Taxes, remuneration and social security | 45 | €14,676 | €11,910 | -€2,766 | -18.8% |
| Taxes | 450/3 | €14,676 | €11,910 | -€2,766 | -18.8% |
| Accrued charges and deferred income | 492/3 | €8,500 | €18,500 | +€10,000 | +118% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €73,791 | €73,791 | = | 0.0% |
| Other operating charges | 640/8 | €13,620 | €14,068 | +€448 | +3.3% |
| Gross operating margin | 9900 | €204,701 | €213,910 | +€9,209 | +4.5% |
| Operating profit (loss) | 9901 | €117,290 | €126,051 | +€8,761 | +7.5% |
| Financial charges | 65/66B | €22,332 | €20,158 | -€2,174 | -9.7% |
| Recurring financial charges | 65 | €22,332 | €20,158 | -€2,174 | -9.7% |
| Profit (loss) for the period before taxes | 9903 | €94,958 | €105,893 | +€10,935 | +11.5% |
| Income taxes | 67/77 | €24,676 | €26,910 | +€2,234 | +9.1% |
| Profit (loss) for the period | 9904 | €70,282 | €78,983 | +€8,701 | +12.4% |
| Profit (loss) for the period to be appropriated | 9905 | €70,282 | €78,983 | +€8,701 | +12.4% |
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 18 October 2026 via checked.be.