BEMATON: 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.
BEMATON
Largest movements
- Cash -€100,130
down €100,130 (-72.8%), from €137,482 to €37,351
mainly Contributions, distributions and other (-€197,263) and Investment in fixed assets (net) (-€4,834)
- Tangible fixed assets -€4,449
down €4,449 (-23.9%), from €18,614 to €14,165
of which Plant, machinery and equipment: -€2,590
- Deferred charges and accrued income -€3,277
down €3,277 (-79.4%), from €4,128 to €851
- Profit (loss) carried forward -€145,502
down €145,502 (-95.6%), from €152,263 to €6,761
- Other debts +€38,250
up €38,250 (+271273.3%), from €14 to €38,264
- Gross operating margin -€3,508
down €3,508 (-4.4%), from €79,219 to €75,711
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 | €171,797 | €64,499 | -€107,298 | -62.5% |
| Fixed assets | 21/28 | €18,614 | €14,165 | -€4,449 | -23.9% |
| Tangible fixed assets | 22/27 | €18,614 | €14,165 | -€4,449 | -23.9% |
| Plant, machinery and equipment | 23 | €10,860 | €8,270 | -€2,590 | -23.8% |
| Furniture and vehicles | 24 | €7,753 | €5,895 | -€1,858 | -24.0% |
| Current assets | 29/58 | €153,183 | €50,334 | -€102,849 | -67.1% |
| Amounts receivable within one year | 40/41 | €11,573 | €12,131 | +€558 | +4.8% |
| Trade receivables | 40 | €11,573 | €9,823 | -€1,751 | -15.1% |
| Other amounts receivable | 41 | - | €2,309 | +€2,309 | |
| Cash at bank and in hand | 54/58 | €137,482 | €37,351 | -€100,130 | -72.8% |
| Deferred charges and accrued income | 490/1 | €4,128 | €851 | -€3,277 | -79.4% |
| Total equity and liabilities | 10/49 | €171,797 | €64,499 | -€107,298 | -62.5% |
| Equity | 10/15 | €157,263 | €11,761 | -€145,502 | -92.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €152,263 | €6,761 | -€145,502 | -95.6% |
| Amounts payable | 17/49 | €14,534 | €52,738 | +€38,204 | +262.9% |
| Amounts payable within one year | 42/48 | €14,530 | €52,641 | +€38,111 | +262.3% |
| Trade debts | 44 | €141 | €1,187 | +€1,046 | +742.0% |
| Suppliers | 440/4 | €141 | €1,187 | +€1,046 | +742.0% |
| Taxes, remuneration and social security | 45 | €14,375 | €13,190 | -€1,185 | -8.2% |
| Taxes | 450/3 | €12,280 | €11,055 | -€1,224 | -10.0% |
| Remuneration and social security | 454/9 | €2,096 | €2,135 | +€39 | +1.9% |
| Other amounts payable | 47/48 | €14 | €38,264 | +€38,250 | +271273.3% |
| Accrued charges and deferred income | 492/3 | €4 | €97 | +€93 | +2325.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,939 | €9,283 | -€656 | -6.6% |
| Other operating charges | 640/8 | €549 | €910 | +€361 | +65.7% |
| Non-recurring operating charges | 66A | €817 | €438 | -€378 | -46.3% |
| Gross operating margin | 9900 | €79,219 | €75,711 | -€3,508 | -4.4% |
| Operating profit (loss) | 9901 | €67,913 | €65,080 | -€2,834 | -4.2% |
| Financial charges | 65/66B | €217 | €128 | -€89 | -41.1% |
| Recurring financial charges | 65 | €217 | €128 | -€89 | -41.1% |
| Profit (loss) for the period before taxes | 9903 | €67,697 | €64,952 | -€2,744 | -4.1% |
| Income taxes | 67/77 | €13,792 | €13,191 | -€600 | -4.4% |
| Profit (loss) for the period | 9904 | €53,905 | €51,761 | -€2,144 | -4.0% |
| Profit (loss) for the period to be appropriated | 9905 | €53,905 | €51,761 | -€2,144 | -4.0% |
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 12 October 2026 via checked.be.