BEMAKO: 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.
BEMAKO
Largest movements
- Receivables within one year +€1,249
up €1,249 (+1.7%), from €74,738 to €75,987
of which Other amounts receivable: +€796
- Profit (loss) carried forward +€2,440
up €2,440 (+9.8%), from -€24,925 to -€22,485
- Other debts -€2,208
down €2,208 (-2.8%), from €79,676 to €77,468
- Gross operating margin -€3,767
down €3,767 (-57.0%), from €6,610 to €2,843
- Depreciation -€333
down €333 (-83.3%), from €399 to €67
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €74,805 | €75,987 | +€1,183 | +1.6% |
| Fixed assets | 21/28 | €67 | - | -€67 | |
| Tangible fixed assets | 22/27 | €67 | - | -€67 | |
| Furniture and vehicles | 24 | €67 | - | -€67 | |
| Current assets | 29/58 | €74,738 | €75,987 | +€1,249 | +1.7% |
| Amounts receivable within one year | 40/41 | €74,738 | €75,987 | +€1,249 | +1.7% |
| Trade receivables | 40 | €1,771 | €2,225 | +€453 | +25.6% |
| Other amounts receivable | 41 | €72,967 | €73,763 | +€796 | +1.1% |
| Total equity and liabilities | 10/49 | €74,805 | €75,987 | +€1,183 | +1.6% |
| Equity | 10/15 | -€5,247 | -€2,807 | +€2,440 | +46.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,087 | €1,087 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,087 | - | -€1,087 | |
| Reserves not available under the articles | 1311 | €1,087 | - | -€1,087 | |
| Distributable reserves | 133 | - | €1,087 | +€1,087 | |
| Profit (loss) carried forward | 14 | -€24,925 | -€22,485 | +€2,440 | +9.8% |
| Amounts payable | 17/49 | €80,052 | €78,794 | -€1,258 | -1.6% |
| Amounts payable within one year | 42/48 | €80,052 | €78,794 | -€1,258 | -1.6% |
| Financial debts | 43 | €319 | €1,057 | +€738 | +231.2% |
| Credit institutions | 430/8 | €319 | €1,057 | +€738 | +231.2% |
| Trade debts | 44 | €57 | €269 | +€213 | +376.1% |
| Suppliers | 440/4 | €57 | €269 | +€213 | +376.1% |
| Other amounts payable | 47/48 | €79,676 | €77,468 | -€2,208 | -2.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €399 | €67 | -€333 | -83.3% |
| Other operating charges | 640/8 | €165 | €126 | -€39 | -23.6% |
| Gross operating margin | 9900 | €6,610 | €2,843 | -€3,767 | -57.0% |
| Operating profit (loss) | 9901 | €6,045 | €2,650 | -€3,395 | -56.2% |
| Financial income | 75/76B | €1 | €0 | -€1 | -98.6% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -98.6% |
| Financial charges | 65/66B | €195 | €210 | +€15 | +7.8% |
| Recurring financial charges | 65 | €195 | €210 | +€15 | +7.8% |
| Profit (loss) for the period before taxes | 9903 | €5,851 | €2,440 | -€3,411 | -58.3% |
| Profit (loss) for the period | 9904 | €5,851 | €2,440 | -€3,411 | -58.3% |
| Profit (loss) for the period to be appropriated | 9905 | €5,851 | €2,440 | -€3,411 | -58.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.