BEMARMI: 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.
What changed
BEMARMI
NACE 23.700, Cutting, shaping and finishing of stone
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€1,882
2024 · €7,356-€5,474
Equity
-€930,383
2024 · -€932,265+€1,882
Cash
€5,025
2024 · €6,266-€1,242
Balance sheet total
€1.7m
2024 · €1.8m-€71,769
Largest movements
Assets
- Receivables within one year -€91,600
down €91,600 (-23.6%), from €388,883 to €297,284
of which Trade receivables: -€100,771
Equity and liabilities
- Other debts -€79,115
down €79,115 (-5.5%), from €1.4m to €1.4m
- Tax, wage and social debts +€39,255
up €39,255 (+44.7%), from €87,824 to €127,079
of which Remuneration and social security: +€19,887
- Trade debts -€32,169
down €32,169 (-4.9%), from €650,967 to €618,798
Income statement
- Staff costs +€72,470
up €72,470 (+27.6%), from €262,320 to €334,789
- Gross operating margin +€68,889
up €68,889 (+19.6%), from €352,174 to €421,063
- Write-downs +€7,049
up €7,049, from -€4,413 to €2,636
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.
Result 2024
€7,356
Gross operating margin
+€68,889
Staff costs
-€72,470
Depreciation
-€1,096
Write-downs
-€7,049
Other operating charges
+€2,820
Financial income
+€280
Financial charges
+€3,083
Taxes
+€68
Result 2025
€1,882
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.
From operations
+€24,414
Investment
-€25,656
Financing
€0
Cash 2024
€6,266
From operations (derived)
+€24,414
Net result for the year
+€1,882
Depreciation
+€9,197
Stocks and contracts
-€9,962
Receivables within one year
+€91,600
Deferred charges and accrued income
+€5,348
Trade debts
-€32,169
Tax, wage and social debts
+€39,255
Other debts
-€79,115
Accrued charges and deferred income
-€1,621
Investment (derived)
-€25,656
Investment in fixed assets (net)
-€25,656
Cash 2025
€5,025
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,780,865 | €1,709,096 | -€71,769 | -4.0% |
| Fixed assets | 21/28 | €35,769 | €52,228 | +€16,459 | +46.0% |
| Tangible fixed assets | 22/27 | €22,358 | €38,817 | +€16,459 | +73.6% |
| Plant, machinery and equipment | 23 | €3,327 | €3,279 | -€48 | -1.5% |
| Furniture and vehicles | 24 | €4,298 | €25,813 | +€21,515 | +500.6% |
| Other tangible fixed assets | 26 | €14,733 | €9,726 | -€5,008 | -34.0% |
| Financial fixed assets | 28 | €13,411 | €13,411 | = | 0.0% |
| Current assets | 29/58 | €1,745,096 | €1,656,868 | -€88,228 | -5.1% |
| Stocks and contracts in progress | 3 | €1,330,785 | €1,340,747 | +€9,962 | +0.7% |
| Stocks | 30/36 | €1,330,785 | €1,340,747 | +€9,962 | +0.7% |
| Amounts receivable within one year | 40/41 | €388,883 | €297,284 | -€91,600 | -23.6% |
| Trade receivables | 40 | €387,693 | €286,922 | -€100,771 | -26.0% |
| Other amounts receivable | 41 | €1,191 | €10,362 | +€9,171 | +770.3% |
| Cash at bank and in hand | 54/58 | €6,266 | €5,025 | -€1,242 | -19.8% |
| Deferred charges and accrued income | 490/1 | €19,161 | €13,813 | -€5,348 | -27.9% |
| Total equity and liabilities | 10/49 | €1,780,865 | €1,709,096 | -€71,769 | -4.0% |
| Equity | 10/15 | -€932,265 | -€930,383 | +€1,882 | +0.2% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €5,000 | €5,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€962,265 | -€960,383 | +€1,882 | +0.2% |
| Amounts payable | 17/49 | €2,713,130 | €2,639,479 | -€73,651 | -2.7% |
| Amounts payable within one year | 42/48 | €2,693,320 | €2,621,291 | -€72,029 | -2.7% |
| Financial debts | 43 | €525,000 | €525,000 | = | 0.0% |
| Credit institutions | 430/8 | €525,000 | €525,000 | = | 0.0% |
| Trade debts | 44 | €650,967 | €618,798 | -€32,169 | -4.9% |
| Suppliers | 440/4 | €650,967 | €618,798 | -€32,169 | -4.9% |
| Taxes, remuneration and social security | 45 | €87,824 | €127,079 | +€39,255 | +44.7% |
| Taxes | 450/3 | €58,144 | €77,512 | +€19,368 | +33.3% |
| Remuneration and social security | 454/9 | €29,680 | €49,566 | +€19,887 | +67.0% |
| Other amounts payable | 47/48 | €1,429,529 | €1,350,415 | -€79,115 | -5.5% |
| Accrued charges and deferred income | 492/3 | €19,810 | €18,188 | -€1,621 | -8.2% |
| Remuneration, social security and pensions | 62 | €262,320 | €334,789 | +€72,470 | +27.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,101 | €9,197 | +€1,096 | +13.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€4,413 | €2,636 | +€7,049 | |
| Other operating charges | 640/8 | €27,937 | €25,117 | -€2,820 | -10.1% |
| Gross operating margin | 9900 | €352,174 | €421,063 | +€68,889 | +19.6% |
| Operating profit (loss) | 9901 | €58,228 | €49,323 | -€8,905 | -15.3% |
| Financial income | 75/76B | €728 | €1,008 | +€280 | +38.5% |
| Recurring financial income | 75 | €728 | €1,008 | +€280 | +38.5% |
| Financial charges | 65/66B | €51,046 | €47,963 | -€3,083 | -6.0% |
| Recurring financial charges | 65 | €51,046 | €47,963 | -€3,083 | -6.0% |
| Profit (loss) for the period before taxes | 9903 | €7,911 | €2,369 | -€5,542 | -70.1% |
| Income taxes | 67/77 | €555 | €487 | -€68 | -12.2% |
| Profit (loss) for the period | 9904 | €7,356 | €1,882 | -€5,474 | -74.4% |
| Profit (loss) for the period to be appropriated | 9905 | €7,356 | €1,882 | -€5,474 | -74.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.