Bemanco: 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.
Bemanco
Largest movements
- Receivables within one year +€11,392
up €11,392 (+52.7%), from €21,598 to €32,990
of which Other amounts receivable: +€6,500
- Receivables after one year +€11,100
new in 2025: €11,100
- Financial fixed assets -€10,250
down €10,250 (-100.0%), from €10,250 to €0
- Cash +€4,146
up €4,146 (+23.4%), from €17,720 to €21,866
mainly Net result for the year (+€16,212) and Investment in fixed assets (net) (+€9,034)
- Reserves +€16,212
up €16,212 (+27.5%), from €58,949 to €75,161
- Other debts -€1,084
down €1,084 (-48.5%), from €2,235 to €1,151
- Gross operating margin +€3,332
up €3,332 (+14.7%), from €22,736 to €26,068
- Taxes +€837
up €837 (+14.9%), from €5,631 to €6,468
- Depreciation +€615
up €615 (+70.6%), from €872 to €1,487
- Financial income +€390
new in 2025: €390
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 | €55,772 | €71,888 | +€16,117 | +28.9% |
| Fixed assets | 21/28 | €16,454 | €5,933 | -€10,521 | -63.9% |
| Tangible fixed assets | 22/27 | €6,204 | €5,933 | -€271 | -4.4% |
| Plant, machinery and equipment | 23 | €3,547 | €2,793 | -€754 | -21.3% |
| Furniture and vehicles | 24 | €2,657 | €3,139 | +€483 | +18.2% |
| Financial fixed assets | 28 | €10,250 | €0 | -€10,250 | -100.0% |
| Current assets | 29/58 | €39,318 | €65,956 | +€26,638 | +67.7% |
| Amounts receivable after more than one year | 29 | - | €11,100 | +€11,100 | |
| Other amounts receivable | 291 | - | €11,100 | +€11,100 | |
| Amounts receivable within one year | 40/41 | €21,598 | €32,990 | +€11,392 | +52.7% |
| Trade receivables | 40 | €21,598 | €26,490 | +€4,892 | +22.6% |
| Other amounts receivable | 41 | - | €6,500 | +€6,500 | |
| Cash at bank and in hand | 54/58 | €17,720 | €21,866 | +€4,146 | +23.4% |
| Total equity and liabilities | 10/49 | €55,772 | €71,888 | +€16,117 | +28.9% |
| Equity | 10/15 | €43,249 | €59,461 | +€16,212 | +37.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €58,949 | €75,161 | +€16,212 | +27.5% |
| Distributable reserves | 133 | €58,949 | €75,161 | +€16,212 | +27.5% |
| Profit (loss) carried forward | 14 | -€21,900 | -€21,900 | = | 0.0% |
| Amounts payable | 17/49 | €12,523 | €12,427 | -€96 | -0.8% |
| Amounts payable within one year | 42/48 | €12,523 | €12,427 | -€96 | -0.8% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €750 | €1,250 | +€500 | +66.7% |
| Credit institutions | 430/8 | €750 | €1,250 | +€500 | +66.7% |
| Trade debts | 44 | €881 | €674 | -€207 | -23.5% |
| Suppliers | 440/4 | €881 | €674 | -€207 | -23.5% |
| Taxes, remuneration and social security | 45 | €8,657 | €9,353 | +€696 | +8.0% |
| Taxes | 450/3 | €8,657 | €9,353 | +€696 | +8.0% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €2,235 | €1,151 | -€1,084 | -48.5% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €872 | €1,487 | +€615 | +70.6% |
| Other operating charges | 640/8 | €553 | €502 | -€51 | -9.2% |
| Gross operating margin | 9900 | €22,736 | €26,068 | +€3,332 | +14.7% |
| Operating profit (loss) | 9901 | €21,311 | €24,079 | +€2,768 | +13.0% |
| Financial income | 75/76B | - | €390 | +€390 | |
| Recurring financial income | 75 | - | €390 | +€390 | |
| Financial charges | 65/66B | €1,713 | €1,789 | +€76 | +4.4% |
| Recurring financial charges | 65 | €1,713 | €1,789 | +€76 | +4.4% |
| Profit (loss) for the period before taxes | 9903 | €19,598 | €22,680 | +€3,082 | +15.7% |
| Income taxes | 67/77 | €5,631 | €6,468 | +€837 | +14.9% |
| Profit (loss) for the period | 9904 | €13,967 | €16,212 | +€2,245 | +16.1% |
| Profit (loss) for the period to be appropriated | 9905 | €13,967 | €16,212 | +€2,245 | +16.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.