BeMAcc: 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.
BeMAcc
Largest movements
- Current investments -€81,574
down €81,574 (-62.7%), from €130,000 to €48,426
- Tangible fixed assets -€7,046
down €7,046 (-30.0%), from €23,454 to €16,408
- Cash -€2,473
down €2,473 (-51.4%), from €4,812 to €2,340
mainly Contributions, distributions and other (-€140,000)
- Receivables within one year -€2,058
down €2,058 (-15.1%), from €13,638 to €11,580
of which Trade receivables: -€2,354
- Reserves -€99,361
down €99,361 (-67.0%), from €148,373 to €49,012
- Trade debts +€4,398
up €4,398 (+205%), from €2,142 to €6,539
- Gross operating margin -€14,760
down €14,760 (-20.2%), from €73,024 to €58,264
- Taxes -€3,159
down €3,159 (-21.9%), from €14,420 to €11,261
- Financial income -€1,332
down €1,332 (-41.7%), from €3,192 to €1,860
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 | €174,049 | €80,098 | -€93,952 | -54.0% |
| Fixed assets | 21/28 | €23,454 | €16,408 | -€7,046 | -30.0% |
| Tangible fixed assets | 22/27 | €23,454 | €16,408 | -€7,046 | -30.0% |
| Furniture and vehicles | 24 | €23,454 | €16,408 | -€7,046 | -30.0% |
| Current assets | 29/58 | €150,596 | €63,690 | -€86,906 | -57.7% |
| Amounts receivable within one year | 40/41 | €13,638 | €11,580 | -€2,058 | -15.1% |
| Trade receivables | 40 | €13,638 | €11,284 | -€2,354 | -17.3% |
| Other amounts receivable | 41 | - | €296 | +€296 | |
| Current investments | 50/53 | €130,000 | €48,426 | -€81,574 | -62.7% |
| Cash at bank and in hand | 54/58 | €4,812 | €2,340 | -€2,473 | -51.4% |
| Deferred charges and accrued income | 490/1 | €2,146 | €1,344 | -€802 | -37.4% |
| Total equity and liabilities | 10/49 | €174,049 | €80,098 | -€93,952 | -54.0% |
| Equity | 10/15 | €151,373 | €52,012 | -€99,361 | -65.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €148,373 | €49,012 | -€99,361 | -67.0% |
| Distributable reserves | 133 | €148,373 | €49,012 | -€99,361 | -67.0% |
| Amounts payable | 17/49 | €22,676 | €28,086 | +€5,410 | +23.9% |
| Amounts payable within one year | 42/48 | €22,676 | €28,086 | +€5,410 | +23.9% |
| Trade debts | 44 | €2,142 | €6,539 | +€4,398 | +205% |
| Suppliers | 440/4 | €2,142 | €6,539 | +€4,398 | +205% |
| Taxes, remuneration and social security | 45 | €20,534 | €21,546 | +€1,012 | +4.9% |
| Taxes | 450/3 | €20,534 | €21,546 | +€1,012 | +4.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,046 | €7,046 | = | 0.0% |
| Other operating charges | 640/8 | €395 | €806 | +€411 | +104% |
| Gross operating margin | 9900 | €73,024 | €58,264 | -€14,760 | -20.2% |
| Operating profit (loss) | 9901 | €65,584 | €50,412 | -€15,171 | -23.1% |
| Financial income | 75/76B | €3,192 | €1,860 | -€1,332 | -41.7% |
| Recurring financial income | 75 | €3,192 | €1,860 | -€1,332 | -41.7% |
| Financial charges | 65/66B | €72 | €373 | +€301 | +417% |
| Recurring financial charges | 65 | €72 | €373 | +€301 | +417% |
| Profit (loss) for the period before taxes | 9903 | €68,704 | €51,899 | -€16,804 | -24.5% |
| Income taxes | 67/77 | €14,420 | €11,261 | -€3,159 | -21.9% |
| Profit (loss) for the period | 9904 | €54,284 | €40,639 | -€13,645 | -25.1% |
| Profit (loss) for the period to be appropriated | 9905 | €54,284 | €40,639 | -€13,645 | -25.1% |
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 13 October 2026 via checked.be.