BEMANY: 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.
BEMANY
Largest movements
- Stocks and contracts +€160,582
up €160,582 (+530.5%), from €30,270 to €190,852
of which Stocks: +€158,022
- Tangible fixed assets -€40,055
down €40,055 (-37.9%), from €105,740 to €65,685
of which Furniture and vehicles: -€37,424
- Receivables within one year -€10,119
down €10,119 (-17.9%), from €56,660 to €46,540
of which Trade receivables: -€36,096
- Current portion of long-term debt +€87,635
up €87,635 (+430.7%), from €20,349 to €107,984
- Reserves +€30,039
up €30,039 (+13.5%), from €221,927 to €251,966
- Debts after one year -€5,183
no longer reported in 2025 (was €5,183)
- Gross operating margin -€18,265
down €18,265 (-14.8%), from €123,283 to €105,018
- Write-downs -€11,819
down €11,819, from €5,910 to -€5,910
- Taxes -€5,954
down €5,954 (-23.5%), from €25,289 to €19,334
- Financial charges +€2,658
up €2,658 (+189.9%), from €1,400 to €4,058
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 | €289,094 | €402,523 | +€113,429 | +39.2% |
| Fixed assets | 21/28 | €105,740 | €65,685 | -€40,055 | -37.9% |
| Tangible fixed assets | 22/27 | €105,740 | €65,685 | -€40,055 | -37.9% |
| Land and buildings | 22 | €236 | €118 | -€118 | -50.0% |
| Plant, machinery and equipment | 23 | €7,524 | €5,010 | -€2,514 | -33.4% |
| Furniture and vehicles | 24 | €97,980 | €60,557 | -€37,424 | -38.2% |
| Current assets | 29/58 | €183,354 | €336,838 | +€153,484 | +83.7% |
| Amounts receivable after more than one year | 29 | €50,000 | €50,000 | = | 0.0% |
| Other amounts receivable | 291 | €50,000 | €50,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €30,270 | €190,852 | +€160,582 | +530.5% |
| Stocks | 30/36 | €2,770 | €160,792 | +€158,022 | +5704.8% |
| Contracts in progress | 37 | €27,500 | €30,060 | +€2,560 | +9.3% |
| Amounts receivable within one year | 40/41 | €56,660 | €46,540 | -€10,119 | -17.9% |
| Trade receivables | 40 | €47,612 | €11,516 | -€36,096 | -75.8% |
| Other amounts receivable | 41 | €9,047 | €35,024 | +€25,977 | +287.1% |
| Cash at bank and in hand | 54/58 | €44,683 | €45,530 | +€846 | +1.9% |
| Deferred charges and accrued income | 490/1 | €1,741 | €3,916 | +€2,175 | +124.9% |
| Total equity and liabilities | 10/49 | €289,094 | €402,523 | +€113,429 | +39.2% |
| Equity | 10/15 | €228,127 | €258,166 | +€30,039 | +13.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €221,927 | €251,966 | +€30,039 | +13.5% |
| Distributable reserves | 133 | €221,927 | €251,966 | +€30,039 | +13.5% |
| Amounts payable | 17/49 | €60,967 | €144,357 | +€83,390 | +136.8% |
| Amounts payable after more than one year | 17 | €5,183 | - | -€5,183 | |
| Financial debts | 170/4 | €5,183 | - | -€5,183 | |
| Amounts payable within one year | 42/48 | €51,135 | €141,857 | +€90,722 | +177.4% |
| Current portion of amounts payable after more than one year | 42 | €20,349 | €107,984 | +€87,635 | +430.7% |
| Financial debts | 43 | - | €270 | +€270 | |
| Credit institutions | 430/8 | - | €270 | +€270 | |
| Trade debts | 44 | €17,310 | €17,905 | +€595 | +3.4% |
| Suppliers | 440/4 | €17,310 | €17,905 | +€595 | +3.4% |
| Taxes, remuneration and social security | 45 | €1,533 | - | -€1,533 | |
| Taxes | 450/3 | €1,533 | - | -€1,533 | |
| Other amounts payable | 47/48 | €11,943 | €15,698 | +€3,755 | +31.4% |
| Accrued charges and deferred income | 492/3 | €4,650 | €2,500 | -€2,150 | -46.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,106 | €41,005 | +€899 | +2.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €5,910 | -€5,910 | -€11,819 | |
| Other operating charges | 640/8 | €2,057 | €2,013 | -€44 | -2.2% |
| Gross operating margin | 9900 | €123,283 | €105,018 | -€18,265 | -14.8% |
| Operating profit (loss) | 9901 | €75,210 | €67,909 | -€7,301 | -9.7% |
| Financial income | 75/76B | €1,630 | €1,220 | -€410 | -25.2% |
| Recurring financial income | 75 | €1,630 | €1,220 | -€410 | -25.2% |
| Financial charges | 65/66B | €1,400 | €4,058 | +€2,658 | +189.9% |
| Recurring financial charges | 65 | €1,400 | €4,058 | +€2,658 | +189.9% |
| Profit (loss) for the period before taxes | 9903 | €75,441 | €65,071 | -€10,369 | -13.7% |
| Income taxes | 67/77 | €25,289 | €19,334 | -€5,954 | -23.5% |
| Profit (loss) for the period | 9904 | €50,152 | €45,737 | -€4,415 | -8.8% |
| Profit (loss) for the period to be appropriated | 9905 | €50,152 | €45,737 | -€4,415 | -8.8% |
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 7 October 2026 via checked.be.