Bema-solutions: 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-solutions
Largest movements
- Stocks and contracts +€12,621
new in 2025: €12,621
- Cash -€4,744
no longer reported in 2025 (was €4,744)
mainly Stocks and contracts (-€12,621) and Tax, wage and social debts (-€734)
- Receivables within one year -€3,008
down €3,008 (-44.2%), from €6,799 to €3,790
of which Trade receivables: -€4,198
- Tangible fixed assets -€1,006
no longer reported in 2025 (was €1,006)
- Deferred charges and accrued income +€670
up €670 (+339%), from €198 to €867
- Other debts +€3,000
up €3,000 (+70.6%), from €4,250 to €7,250
- Profit (loss) carried forward +€1,069
up €1,069, from -€215 to €854
- Tax, wage and social debts -€734
no longer reported in 2025 (was €734)
- Trade debts +€611
up €611 (+12.3%), from €4,978 to €5,589
- Short-term financial debts +€585
new in 2025: €585
- Gross operating margin +€4,009
up €4,009, from -€1,084 to €2,924
- Depreciation -€790
down €790 (-44.0%), from €1,796 to €1,006
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 | €12,747 | €17,279 | +€4,532 | +35.6% |
| Fixed assets | 21/28 | €1,006 | - | -€1,006 | |
| Tangible fixed assets | 22/27 | €1,006 | - | -€1,006 | |
| Plant, machinery and equipment | 23 | €1,006 | - | -€1,006 | |
| Current assets | 29/58 | €11,740 | €17,279 | +€5,538 | +47.2% |
| Stocks and contracts in progress | 3 | - | €12,621 | +€12,621 | |
| Stocks | 30/36 | - | €12,621 | +€12,621 | |
| Amounts receivable within one year | 40/41 | €6,799 | €3,790 | -€3,008 | -44.2% |
| Trade receivables | 40 | €5,225 | €1,028 | -€4,198 | -80.3% |
| Other amounts receivable | 41 | €1,573 | €2,763 | +€1,189 | +75.6% |
| Cash at bank and in hand | 54/58 | €4,744 | - | -€4,744 | |
| Deferred charges and accrued income | 490/1 | €198 | €867 | +€670 | +339% |
| Total equity and liabilities | 10/49 | €12,747 | €17,279 | +€4,532 | +35.6% |
| Equity | 10/15 | €2,785 | €3,854 | +€1,069 | +38.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€215 | €854 | +€1,069 | |
| Amounts payable | 17/49 | €9,962 | €13,424 | +€3,463 | +34.8% |
| Amounts payable within one year | 42/48 | €9,962 | €13,424 | +€3,463 | +34.8% |
| Financial debts | 43 | - | €585 | +€585 | |
| Credit institutions | 430/8 | - | €585 | +€585 | |
| Trade debts | 44 | €4,978 | €5,589 | +€611 | +12.3% |
| Suppliers | 440/4 | €4,978 | €5,589 | +€611 | +12.3% |
| Taxes, remuneration and social security | 45 | €734 | - | -€734 | |
| Taxes | 450/3 | €734 | - | -€734 | |
| Other amounts payable | 47/48 | €4,250 | €7,250 | +€3,000 | +70.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,796 | €1,006 | -€790 | -44.0% |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | -€1,084 | €2,924 | +€4,009 | |
| Operating profit (loss) | 9901 | -€3,386 | €1,398 | +€4,785 | |
| Financial charges | 65/66B | €316 | €329 | +€13 | +4.0% |
| Recurring financial charges | 65 | €316 | €329 | +€13 | +4.0% |
| Profit (loss) for the period before taxes | 9903 | -€3,703 | €1,069 | +€4,772 | |
| Profit (loss) for the period | 9904 | -€3,703 | €1,069 | +€4,772 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,703 | €1,069 | +€4,772 |
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 16 October 2026 via checked.be.