BEMATECH: 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.
BEMATECH
Largest movements
- Receivables within one year +€78,715
up €78,715 (+26.4%), from €297,983 to €376,698
of which Other amounts receivable: +€96,374
- Cash -€25,394
down €25,394 (-13.7%), from €185,640 to €160,246
mainly Receivables within one year (-€78,715) and Investment in fixed assets (net) (-€5,911)
- Reserves +€27,890
up €27,890 (+7.4%), from €379,452 to €407,342
of which Distributable reserves: +€27,890
- Tax, wage and social debts +€11,950
up €11,950 (+91.7%), from €13,034 to €24,983
of which Taxes: +€13,049
- Other debts +€7,451
up €7,451 (+7.1%), from €105,498 to €112,948
- Gross operating margin +€23,274
up €23,274 (+96.3%), from €24,163 to €47,437
- Taxes +€8,398
up €8,398 (+131.8%), from €6,374 to €14,772
- Financial income +€2,942
up €2,942 (+71.3%), from €4,125 to €7,067
- Depreciation +€1,031
up €1,031 (+10.0%), from €10,257 to €11,288
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 | €560,712 | €612,703 | +€51,991 | +9.3% |
| Fixed assets | 21/28 | €75,345 | €69,967 | -€5,377 | -7.1% |
| Tangible fixed assets | 22/27 | €75,345 | €69,967 | -€5,377 | -7.1% |
| Plant, machinery and equipment | 23 | €14,462 | €12,259 | -€2,203 | -15.2% |
| Furniture and vehicles | 24 | €60,883 | €57,709 | -€3,174 | -5.2% |
| Current assets | 29/58 | €485,368 | €542,736 | +€57,369 | +11.8% |
| Amounts receivable within one year | 40/41 | €297,983 | €376,698 | +€78,715 | +26.4% |
| Trade receivables | 40 | €67,408 | €49,749 | -€17,659 | -26.2% |
| Other amounts receivable | 41 | €230,575 | €326,949 | +€96,374 | +41.8% |
| Cash at bank and in hand | 54/58 | €185,640 | €160,246 | -€25,394 | -13.7% |
| Deferred charges and accrued income | 490/1 | €1,745 | €5,793 | +€4,048 | +231.9% |
| Total equity and liabilities | 10/49 | €560,712 | €612,703 | +€51,991 | +9.3% |
| Equity | 10/15 | €429,452 | €457,342 | +€27,890 | +6.5% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €379,452 | €407,342 | +€27,890 | +7.4% |
| Non-distributable reserves | 130/1 | €5,000 | €5,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,000 | €0 | -€5,000 | -100.0% |
| Other | 1319 | - | €5,000 | +€5,000 | |
| Distributable reserves | 133 | €374,452 | €402,342 | +€27,890 | +7.4% |
| Amounts payable | 17/49 | €131,260 | €155,361 | +€24,101 | +18.4% |
| Amounts payable within one year | 42/48 | €130,913 | €155,361 | +€24,448 | +18.7% |
| Trade debts | 44 | €12,382 | €17,430 | +€5,048 | +40.8% |
| Suppliers | 440/4 | €12,382 | €17,430 | +€5,048 | +40.8% |
| Taxes, remuneration and social security | 45 | €13,034 | €24,983 | +€11,950 | +91.7% |
| Taxes | 450/3 | €11,934 | €24,983 | +€13,049 | +109.3% |
| Remuneration and social security | 454/9 | €1,100 | €0 | -€1,100 | -100.0% |
| Other amounts payable | 47/48 | €105,498 | €112,948 | +€7,451 | +7.1% |
| Accrued charges and deferred income | 492/3 | €348 | €0 | -€348 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,257 | €11,288 | +€1,031 | +10.0% |
| Other operating charges | 640/8 | €872 | €428 | -€444 | -50.9% |
| Gross operating margin | 9900 | €24,163 | €47,437 | +€23,274 | +96.3% |
| Operating profit (loss) | 9901 | €13,034 | €35,721 | +€22,687 | +174.1% |
| Financial income | 75/76B | €4,125 | €7,067 | +€2,942 | +71.3% |
| Recurring financial income | 75 | €4,125 | €7,067 | +€2,942 | +71.3% |
| Financial charges | 65/66B | €146 | €126 | -€21 | -14.1% |
| Recurring financial charges | 65 | €146 | €126 | -€21 | -14.1% |
| Profit (loss) for the period before taxes | 9903 | €17,012 | €42,662 | +€25,650 | +150.8% |
| Income taxes | 67/77 | €6,374 | €14,772 | +€8,398 | +131.8% |
| Profit (loss) for the period | 9904 | €10,639 | €27,890 | +€17,252 | +162.2% |
| Profit (loss) for the period to be appropriated | 9905 | €10,639 | €27,890 | +€17,252 | +162.2% |
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 8 October 2026 via checked.be.