BEMA TECHNICS: 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 TECHNICS
Largest movements
- Receivables within one year +€50,212
up €50,212 (+23.8%), from €210,729 to €260,941
of which Other amounts receivable: +€46,457
- Intangible fixed assets -€4,000
down €4,000 (-11.1%), from €36,000 to €32,000
- Trade debts +€49,020
up €49,020 (+72.3%), from €67,758 to €116,778
- Reserves +€28,574
up €28,574 (+20.6%), from €138,960 to €167,534
of which Distributable reserves: +€28,574
- Current portion of long-term debt -€15,350
down €15,350 (-54.6%), from €28,100 to €12,750
- Tax, wage and social debts -€14,455
down €14,455 (-55.3%), from €26,154 to €11,699
of which Taxes: -€9,447
- Staff costs +€16,951
up €16,951 (+73.4%), from €23,107 to €40,057
- Gross operating margin -€11,641
down €11,641 (-11.4%), from €102,312 to €90,671
- Taxes -€8,553
down €8,553 (-44.4%), from €19,254 to €10,701
- Financial charges +€3,102
up €3,102 (+623.1%), from €498 to €3,600
- Depreciation +€1,847
up €1,847 (+32.8%), from €5,634 to €7,481
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 | €262,097 | €309,011 | +€46,914 | +17.9% |
| Fixed assets | 21/28 | €39,703 | €33,816 | -€5,887 | -14.8% |
| Intangible fixed assets | 21 | €36,000 | €32,000 | -€4,000 | -11.1% |
| Tangible fixed assets | 22/27 | €3,703 | €1,815 | -€1,888 | -51.0% |
| Plant, machinery and equipment | 23 | €545 | €297 | -€249 | -45.6% |
| Furniture and vehicles | 24 | €3,157 | €1,518 | -€1,639 | -51.9% |
| Financial fixed assets | 28 | - | €1 | +€1 | |
| Current assets | 29/58 | €222,394 | €275,195 | +€52,801 | +23.7% |
| Amounts receivable within one year | 40/41 | €210,729 | €260,941 | +€50,212 | +23.8% |
| Trade receivables | 40 | €22,014 | €25,768 | +€3,755 | +17.1% |
| Other amounts receivable | 41 | €188,716 | €235,173 | +€46,457 | +24.6% |
| Cash at bank and in hand | 54/58 | €11,469 | €14,152 | +€2,683 | +23.4% |
| Deferred charges and accrued income | 490/1 | €196 | €103 | -€93 | -47.5% |
| Total equity and liabilities | 10/49 | €262,097 | €309,011 | +€46,914 | +17.9% |
| Equity | 10/15 | €138,960 | €167,534 | +€28,574 | +20.6% |
| Reserves | 13 | €138,960 | €167,534 | +€28,574 | +20.6% |
| Non-distributable reserves | 130/1 | €2,500 | €2,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,500 | €2,500 | = | 0.0% |
| Distributable reserves | 133 | €136,460 | €165,034 | +€28,574 | +20.9% |
| Amounts payable | 17/49 | €123,137 | €141,477 | +€18,340 | +14.9% |
| Amounts payable within one year | 42/48 | €122,845 | €141,477 | +€18,631 | +15.2% |
| Current portion of amounts payable after more than one year | 42 | €28,100 | €12,750 | -€15,350 | -54.6% |
| Trade debts | 44 | €67,758 | €116,778 | +€49,020 | +72.3% |
| Suppliers | 440/4 | €67,758 | €116,778 | +€49,020 | +72.3% |
| Taxes, remuneration and social security | 45 | €26,154 | €11,699 | -€14,455 | -55.3% |
| Taxes | 450/3 | €21,146 | €11,699 | -€9,447 | -44.7% |
| Remuneration and social security | 454/9 | €5,009 | - | -€5,009 | |
| Other amounts payable | 47/48 | €833 | €250 | -€583 | -70.0% |
| Accrued charges and deferred income | 492/3 | €292 | - | -€292 | |
| Remuneration, social security and pensions | 62 | €23,107 | €40,057 | +€16,951 | +73.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,634 | €7,481 | +€1,847 | +32.8% |
| Other operating charges | 640/8 | €1,035 | €268 | -€768 | -74.2% |
| Gross operating margin | 9900 | €102,312 | €90,671 | -€11,641 | -11.4% |
| Operating profit (loss) | 9901 | €72,536 | €42,865 | -€29,671 | -40.9% |
| Financial income | 75/76B | €226 | €11 | -€216 | -95.3% |
| Recurring financial income | 75 | €226 | €11 | -€216 | -95.3% |
| Financial charges | 65/66B | €498 | €3,600 | +€3,102 | +623.1% |
| Recurring financial charges | 65 | €498 | €3,600 | +€3,102 | +623.1% |
| Profit (loss) for the period before taxes | 9903 | €72,265 | €39,275 | -€32,990 | -45.7% |
| Income taxes | 67/77 | €19,254 | €10,701 | -€8,553 | -44.4% |
| Profit (loss) for the period | 9904 | €53,011 | €28,574 | -€24,437 | -46.1% |
| Profit (loss) for the period to be appropriated | 9905 | €53,011 | €28,574 | -€24,437 | -46.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.