BeMap Solutions: 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.
BeMap Solutions
Largest movements
- Cash -€18,015
down €18,015 (-26.4%), from €68,348 to €50,334
mainly Trade debts (-€17,769) and Investment in fixed assets (net) (-€12,100)
- Tangible fixed assets +€4,473
up €4,473 (+29.2%), from €15,306 to €19,779
of which Plant, machinery and equipment: +€4,353
- Receivables within one year +€2,010
up €2,010 (+7.3%), from €27,647 to €29,657
of which Trade receivables: +€4,744
- Deferred charges and accrued income -€1,323
no longer reported in 2025 (was €1,323)
- Trade debts -€17,769
down €17,769 (-71.2%), from €24,941 to €7,172
- Reserves +€11,500
up €11,500 (+26.8%), from €42,860 to €54,360
of which Distributable reserves: +€11,500
- Tax, wage and social debts -€6,305
down €6,305 (-66.1%), from €9,535 to €3,230
- Gross operating margin +€7,901
up €7,901 (+40.4%), from €19,569 to €27,470
- Depreciation +€2,722
up €2,722 (+55.5%), from €4,905 to €7,627
- Taxes +€1,076
up €1,076 (+26.1%), from €4,129 to €5,205
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 | €112,624 | €99,769 | -€12,855 | -11.4% |
| Fixed assets | 21/28 | €15,306 | €19,779 | +€4,473 | +29.2% |
| Tangible fixed assets | 22/27 | €15,306 | €19,779 | +€4,473 | +29.2% |
| Plant, machinery and equipment | 23 | €4,925 | €9,278 | +€4,353 | +88.4% |
| Furniture and vehicles | 24 | €10,381 | €10,501 | +€120 | +1.2% |
| Current assets | 29/58 | €97,319 | €79,990 | -€17,328 | -17.8% |
| Amounts receivable within one year | 40/41 | €27,647 | €29,657 | +€2,010 | +7.3% |
| Trade receivables | 40 | €24,913 | €29,657 | +€4,744 | +19.0% |
| Other amounts receivable | 41 | €2,734 | - | -€2,734 | |
| Cash at bank and in hand | 54/58 | €68,348 | €50,334 | -€18,015 | -26.4% |
| Deferred charges and accrued income | 490/1 | €1,323 | - | -€1,323 | |
| Total equity and liabilities | 10/49 | €112,624 | €99,769 | -€12,855 | -11.4% |
| Equity | 10/15 | €66,446 | €78,333 | +€11,887 | +17.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €42,860 | €54,360 | +€11,500 | +26.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €41,000 | €52,500 | +€11,500 | +28.0% |
| Profit (loss) carried forward | 14 | €4,986 | €5,373 | +€387 | +7.8% |
| Amounts payable | 17/49 | €46,179 | €21,436 | -€24,743 | -53.6% |
| Amounts payable within one year | 42/48 | €46,179 | €21,436 | -€24,743 | -53.6% |
| Trade debts | 44 | €24,941 | €7,172 | -€17,769 | -71.2% |
| Suppliers | 440/4 | €24,941 | €7,172 | -€17,769 | -71.2% |
| Taxes, remuneration and social security | 45 | €9,535 | €3,230 | -€6,305 | -66.1% |
| Taxes | 450/3 | €9,535 | €3,230 | -€6,305 | -66.1% |
| Other amounts payable | 47/48 | €11,703 | €11,034 | -€669 | -5.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,905 | €7,627 | +€2,722 | +55.5% |
| Other operating charges | 640/8 | €2,383 | €2,598 | +€214 | +9.0% |
| Gross operating margin | 9900 | €19,569 | €27,470 | +€7,901 | +40.4% |
| Operating profit (loss) | 9901 | €12,281 | €17,245 | +€4,964 | +40.4% |
| Financial charges | 65/66B | €168 | €153 | -€15 | -9.0% |
| Recurring financial charges | 65 | €168 | €153 | -€15 | -9.0% |
| Profit (loss) for the period before taxes | 9903 | €12,113 | €17,092 | +€4,979 | +41.1% |
| Income taxes | 67/77 | €4,129 | €5,205 | +€1,076 | +26.1% |
| Profit (loss) for the period | 9904 | €7,984 | €11,887 | +€3,903 | +48.9% |
| Profit (loss) for the period to be appropriated | 9905 | €7,984 | €11,887 | +€3,903 | +48.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.