BEMAK BENELUX: what changed
What changed
BEMAK BENELUX
NACE 46.610, Wholesale trade
filed annual accounts (NBB)
Net result for the year
-€42,374
2024 · €159,360-€201,734
Equity
€562,410
2024 · €799,784-€237,374
Cash
€124,730
2024 · €131,025-€6,295
Balance sheet total
€1.9m
2024 · €1.8m+€142,615
Largest movements
Assets
- Stocks and contracts +€576,608
up €576,608 (+61.2%), from €942,551 to €1.5m
- Receivables within one year -€397,874
down €397,874 (-68.4%), from €581,649 to €183,775
of which Trade receivables: -€457,493
- Tangible fixed assets -€19,435
down €19,435 (-25.7%), from €75,491 to €56,056
of which Furniture and vehicles: -€19,061
Equity and liabilities
- Short-term financial debts +€377,217
up €377,217 (+1,481%), from €25,462 to €402,679
- Current portion of long-term debt +€247,846
up €247,846 (+3,852%), from €6,435 to €254,281
- Trade debts -€238,119
down €238,119 (-34.5%), from €689,308 to €451,189
- Profit (loss) carried forward -€237,374
down €237,374 (-36.1%), from €656,784 to €419,410
Income statement
- Gross operating margin -€169,776
down €169,776 (-33.8%), from €501,843 to €332,067
- Taxes -€61,562
down €61,562 (-96.7%), from €63,679 to €2,117
- Staff costs +€50,552
up €50,552 (+21.0%), from €240,980 to €291,532
- Financial charges +€31,052
up €31,052 (+200%), from €15,514 to €46,566
- Depreciation +€6,647
up €6,647 (+22.9%), from €28,962 to €35,609
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€159,360
Gross operating margin
-€169,776
Staff costs
-€50,552
Depreciation
-€6,647
Write-downs
-€3,894
Other operating charges
-€2,981
Financial income
+€1,606
Financial charges
-€31,052
Taxes
+€61,562
Result 2025
-€42,374
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€426,292
Investment
-€5,785
Financing
+€425,782
Cash 2024
€131,025
From operations (derived)
-€426,292
Net result for the year
-€42,374
Depreciation
+€35,609
Stocks and contracts
-€576,608
Receivables within one year
+€397,874
Trade debts
-€238,119
Tax, wage and social debts
-€2,674
Investment (derived)
-€5,785
Investment in fixed assets (net)
-€5,785
Financing
+€425,782
Debts after one year
-€4,281
Current portion of long-term debt
+€247,846
Short-term financial debts
+€377,217
Contributions, distributions and other
-€195,000
Cash 2025
€124,730
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,776,581 | €1,919,196 | +€142,615 | +8.0% |
| Fixed assets | 21/28 | €121,356 | €91,532 | -€29,824 | -24.6% |
| Intangible fixed assets | 21 | €45,825 | €35,436 | -€10,389 | -22.7% |
| Tangible fixed assets | 22/27 | €75,491 | €56,056 | -€19,435 | -25.7% |
| Plant, machinery and equipment | 23 | €39,451 | €39,077 | -€374 | -0.9% |
| Furniture and vehicles | 24 | €36,040 | €16,978 | -€19,061 | -52.9% |
| Financial fixed assets | 28 | €40 | €40 | = | 0.0% |
| Current assets | 29/58 | €1,655,225 | €1,827,664 | +€172,439 | +10.4% |
| Stocks and contracts in progress | 3 | €942,551 | €1,519,159 | +€576,608 | +61.2% |
| Stocks | 30/36 | €942,551 | €1,519,159 | +€576,608 | +61.2% |
| Amounts receivable within one year | 40/41 | €581,649 | €183,775 | -€397,874 | -68.4% |
| Trade receivables | 40 | €525,738 | €68,245 | -€457,493 | -87.0% |
| Other amounts receivable | 41 | €55,911 | €115,529 | +€59,618 | +107% |
| Cash at bank and in hand | 54/58 | €131,025 | €124,730 | -€6,295 | -4.8% |
| Total equity and liabilities | 10/49 | €1,776,581 | €1,919,196 | +€142,615 | +8.0% |
| Equity | 10/15 | €799,784 | €562,410 | -€237,374 | -29.7% |
| Contributions | 10/11 | €130,000 | €130,000 | = | 0.0% |
| Capital | 10 | €130,000 | €130,000 | = | 0.0% |
| Issued capital | 100 | €130,000 | €130,000 | = | 0.0% |
| Reserves | 13 | €13,000 | €13,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €13,000 | €13,000 | = | 0.0% |
| Legal reserve | 130 | €13,000 | €13,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €656,784 | €419,410 | -€237,374 | -36.1% |
| Amounts payable | 17/49 | €976,797 | €1,356,786 | +€379,989 | +38.9% |
| Amounts payable after more than one year | 17 | €11,242 | €6,961 | -€4,281 | -38.1% |
| Financial debts | 170/4 | €11,242 | €6,961 | -€4,281 | -38.1% |
| Amounts payable within one year | 42/48 | €965,555 | €1,349,824 | +€384,270 | +39.8% |
| Current portion of amounts payable after more than one year | 42 | €6,435 | €254,281 | +€247,846 | +3,852% |
| Financial debts | 43 | €25,462 | €402,679 | +€377,217 | +1,481% |
| Credit institutions | 430/8 | €25,462 | €402,679 | +€377,217 | +1,481% |
| Trade debts | 44 | €689,308 | €451,189 | -€238,119 | -34.5% |
| Suppliers | 440/4 | €689,308 | €451,189 | -€238,119 | -34.5% |
| Taxes, remuneration and social security | 45 | €49,350 | €46,676 | -€2,674 | -5.4% |
| Taxes | 450/3 | €24,187 | €14,589 | -€9,598 | -39.7% |
| Remuneration and social security | 454/9 | €25,163 | €32,087 | +€6,924 | +27.5% |
| Other amounts payable | 47/48 | €195,000 | €195,000 | = | 0.0% |
| Non-recurring operating income | 76A | €2,515 | €7,770 | +€5,255 | +209% |
| Remuneration, social security and pensions | 62 | €240,980 | €291,532 | +€50,552 | +21.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,962 | €35,609 | +€6,647 | +22.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €3,894 | +€3,894 | |
| Other operating charges | 640/8 | €4,260 | €7,241 | +€2,981 | +70.0% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €501,843 | €332,067 | -€169,776 | -33.8% |
| Operating profit (loss) | 9901 | €227,640 | -€6,210 | -€233,850 | |
| Financial income | 75/76B | €10,912 | €12,518 | +€1,606 | +14.7% |
| Recurring financial income | 75 | €10,912 | €12,518 | +€1,606 | +14.7% |
| Financial charges | 65/66B | €15,514 | €46,566 | +€31,052 | +200% |
| Recurring financial charges | 65 | €15,514 | €46,566 | +€31,052 | +200% |
| Profit (loss) for the period before taxes | 9903 | €223,039 | -€40,257 | -€263,296 | |
| Income taxes | 67/77 | €63,679 | €2,117 | -€61,562 | -96.7% |
| Profit (loss) for the period | 9904 | €159,360 | -€42,374 | -€201,734 | |
| Profit (loss) for the period to be appropriated | 9905 | €159,360 | -€42,374 | -€201,734 |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.