BeMarine: 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.
BeMarine
Largest movements
- Cash +€34,411
up €34,411 (+101.9%), from €33,786 to €68,196
mainly Net result for the year (+€34,577) and Receivables within one year (+€15,972)
- Receivables after one year +€20,000
new in 2025: €20,000
- Receivables within one year -€15,972
down €15,972 (-100.0%), from €15,972 to €0
of which Trade receivables: -€15,887
- Deferred charges and accrued income +€1,197
up €1,197 (+220.3%), from €544 to €1,741
- Profit (loss) carried forward +€34,577
up €34,577 (+139.7%), from €24,754 to €59,332
- Tax, wage and social debts +€8,491
up €8,491 (+46.7%), from €18,190 to €26,681
- Trade debts -€4,912
down €4,912 (-65.9%), from €7,456 to €2,544
- Other debts +€1,122
new in 2025: €1,122
- Gross operating margin +€12,506
up €12,506 (+35.6%), from €35,173 to €47,679
- Taxes +€2,875
up €2,875 (+42.2%), from €6,817 to €9,692
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 | €52,400 | €91,678 | +€39,278 | +75.0% |
| Fixed assets | 21/28 | €2,099 | €1,741 | -€358 | -17.1% |
| Tangible fixed assets | 22/27 | €2,044 | €1,686 | -€358 | -17.5% |
| Plant, machinery and equipment | 23 | €2,044 | €1,686 | -€358 | -17.5% |
| Financial fixed assets | 28 | €56 | €56 | = | 0.0% |
| Current assets | 29/58 | €50,301 | €89,937 | +€39,636 | +78.8% |
| Amounts receivable after more than one year | 29 | - | €20,000 | +€20,000 | |
| Other amounts receivable | 291 | - | €20,000 | +€20,000 | |
| Amounts receivable within one year | 40/41 | €15,972 | €0 | -€15,972 | -100.0% |
| Trade receivables | 40 | €15,887 | €0 | -€15,887 | -100.0% |
| Other amounts receivable | 41 | €85 | €0 | -€85 | -100.0% |
| Cash at bank and in hand | 54/58 | €33,786 | €68,196 | +€34,411 | +101.9% |
| Deferred charges and accrued income | 490/1 | €544 | €1,741 | +€1,197 | +220.3% |
| Total equity and liabilities | 10/49 | €52,400 | €91,678 | +€39,278 | +75.0% |
| Equity | 10/15 | €26,754 | €61,332 | +€34,577 | +129.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,754 | €59,332 | +€34,577 | +139.7% |
| Amounts payable | 17/49 | €25,646 | €30,347 | +€4,701 | +18.3% |
| Amounts payable within one year | 42/48 | €25,646 | €30,347 | +€4,701 | +18.3% |
| Trade debts | 44 | €7,456 | €2,544 | -€4,912 | -65.9% |
| Suppliers | 440/4 | €7,456 | €2,544 | -€4,912 | -65.9% |
| Taxes, remuneration and social security | 45 | €18,190 | €26,681 | +€8,491 | +46.7% |
| Taxes | 450/3 | €18,190 | €26,681 | +€8,491 | +46.7% |
| Other amounts payable | 47/48 | - | €1,122 | +€1,122 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €116 | €254 | +€138 | +118.3% |
| Other operating charges | 640/8 | €133 | €110 | -€23 | -17.3% |
| Non-recurring operating charges | 66A | €1,182 | €1,136 | -€46 | -3.9% |
| Gross operating margin | 9900 | €35,173 | €47,679 | +€12,506 | +35.6% |
| Operating profit (loss) | 9901 | €33,741 | €46,178 | +€12,438 | +36.9% |
| Financial income | 75/76B | €24 | €230 | +€206 | +864.0% |
| Recurring financial income | 75 | €24 | €230 | +€206 | +864.0% |
| Financial charges | 65/66B | €2,193 | €2,139 | -€54 | -2.5% |
| Recurring financial charges | 65 | €2,193 | €2,139 | -€54 | -2.5% |
| Profit (loss) for the period before taxes | 9903 | €31,571 | €44,269 | +€12,698 | +40.2% |
| Income taxes | 67/77 | €6,817 | €9,692 | +€2,875 | +42.2% |
| Profit (loss) for the period | 9904 | €24,754 | €34,577 | +€9,823 | +39.7% |
| Profit (loss) for the period to be appropriated | 9905 | €24,754 | €34,577 | +€9,823 | +39.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.