BEMABI: 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.
BEMABI
Largest movements
- Cash +€25,982
up €25,982 (+230.1%), from €11,290 to €37,271
mainly Net result for the year (+€69,991) and Current portion of long-term debt (+€499)
- Receivables within one year +€14,550
up €14,550 (+39.3%), from €37,019 to €51,569
of which Other amounts receivable: +€14,550
- Reserves +€390,674
new in 2025: €390,674
- Profit (loss) carried forward -€320,683
down €320,683 (-100.0%), from €320,683 to €0
- Debts after one year -€29,796
down €29,796 (-16.5%), from €181,125 to €151,328
- Financial income +€17,061
up €17,061 (+34.9%), from €48,923 to €65,984
- Taxes +€1,103
up €1,103 (+332.7%), from €332 to €1,434
- Financial charges -€455
down €455 (-11.7%), from €3,879 to €3,424
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 | €1,131,309 | €1,171,840 | +€40,532 | +3.6% |
| Fixed assets | 21/28 | €1,083,000 | €1,083,000 | = | 0.0% |
| Financial fixed assets | 28 | €1,083,000 | €1,083,000 | = | 0.0% |
| Current assets | 29/58 | €48,309 | €88,840 | +€40,532 | +83.9% |
| Amounts receivable within one year | 40/41 | €37,019 | €51,569 | +€14,550 | +39.3% |
| Trade receivables | 40 | €1,000 | €1,000 | = | 0.0% |
| Other amounts receivable | 41 | €36,019 | €50,569 | +€14,550 | +40.4% |
| Cash at bank and in hand | 54/58 | €11,290 | €37,271 | +€25,982 | +230.1% |
| Total equity and liabilities | 10/49 | €1,131,309 | €1,171,840 | +€40,532 | +3.6% |
| Equity | 10/15 | €595,683 | €665,674 | +€69,991 | +11.7% |
| Contributions | 10/11 | €275,000 | €275,000 | = | 0.0% |
| Reserves | 13 | - | €390,674 | +€390,674 | |
| Distributable reserves | 133 | - | €390,674 | +€390,674 | |
| Profit (loss) carried forward | 14 | €320,683 | €0 | -€320,683 | -100.0% |
| Amounts payable | 17/49 | €535,626 | €506,166 | -€29,459 | -5.5% |
| Amounts payable after more than one year | 17 | €181,125 | €151,328 | -€29,796 | -16.5% |
| Financial debts | 170/4 | €181,125 | €151,328 | -€29,796 | -16.5% |
| Amounts payable within one year | 42/48 | €351,782 | €352,119 | +€337 | +0.1% |
| Current portion of amounts payable after more than one year | 42 | €29,298 | €29,796 | +€499 | +1.7% |
| Trade debts | 44 | €265 | €434 | +€170 | +64.0% |
| Suppliers | 440/4 | €265 | €434 | +€170 | +64.0% |
| Taxes, remuneration and social security | 45 | €332 | €0 | -€332 | -100.0% |
| Taxes | 450/3 | €332 | €0 | -€332 | -100.0% |
| Other amounts payable | 47/48 | €321,888 | €321,888 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €2,719 | €2,719 | = | 0.0% |
| Other operating charges | 640/8 | €1,255 | €1,260 | +€6 | +0.5% |
| Gross operating margin | 9900 | €10,093 | €10,126 | +€33 | +0.3% |
| Operating profit (loss) | 9901 | €8,839 | €8,865 | +€27 | +0.3% |
| Financial income | 75/76B | €48,923 | €65,984 | +€17,061 | +34.9% |
| Recurring financial income | 75 | €48,923 | €65,984 | +€17,061 | +34.9% |
| Financial charges | 65/66B | €3,879 | €3,424 | -€455 | -11.7% |
| Recurring financial charges | 65 | €3,879 | €3,424 | -€455 | -11.7% |
| Profit (loss) for the period before taxes | 9903 | €53,883 | €71,425 | +€17,542 | +32.6% |
| Income taxes | 67/77 | €332 | €1,434 | +€1,103 | +332.7% |
| Profit (loss) for the period | 9904 | €53,552 | €69,991 | +€16,439 | +30.7% |
| Profit (loss) for the period to be appropriated | 9905 | €53,552 | €69,991 | +€16,439 | +30.7% |
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 12 October 2026 via checked.be.