BEMATRA: 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.
BEMATRA
Largest movements
- Stocks and contracts -€75,396
down €75,396 (-47.8%), from €157,822 to €82,426
- Receivables within one year -€29,568
down €29,568 (-98.7%), from €29,957 to €389
of which Other amounts receivable: -€16,469
- Tangible fixed assets -€3,166
down €3,166 (-18.0%), from €17,591 to €14,426
of which Other tangible fixed assets: -€2,100
- Profit (loss) carried forward -€118,558
down €118,558 (-89.9%), from -€131,878 to -€250,436
- Other debts +€25,141
up €25,141 (+7.9%), from €317,493 to €342,634
- Trade debts -€16,937
down €16,937 (-98.2%), from €17,256 to €319
- Write-downs +€107,673
up €107,673, from -€32,277 to €75,396
- Gross operating margin -€4,015
down €4,015 (-13.5%), from -€29,819 to -€33,834
- Other operating charges +€3,625
up €3,625 (+148.7%), from €2,437 to €6,062
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 | €212,871 | €102,803 | -€110,068 | -51.7% |
| Fixed assets | 21/28 | €17,591 | €14,426 | -€3,166 | -18.0% |
| Tangible fixed assets | 22/27 | €17,591 | €14,426 | -€3,166 | -18.0% |
| Plant, machinery and equipment | 23 | €5,129 | €4,063 | -€1,066 | -20.8% |
| Other tangible fixed assets | 26 | €12,463 | €10,363 | -€2,100 | -16.9% |
| Current assets | 29/58 | €195,280 | €88,377 | -€106,902 | -54.7% |
| Stocks and contracts in progress | 3 | €157,822 | €82,426 | -€75,396 | -47.8% |
| Stocks | 30/36 | €157,822 | €82,426 | -€75,396 | -47.8% |
| Amounts receivable within one year | 40/41 | €29,957 | €389 | -€29,568 | -98.7% |
| Trade receivables | 40 | €13,099 | €0 | -€13,099 | -100.0% |
| Other amounts receivable | 41 | €16,858 | €389 | -€16,469 | -97.7% |
| Cash at bank and in hand | 54/58 | €7,502 | €5,563 | -€1,939 | -25.8% |
| Total equity and liabilities | 10/49 | €212,871 | €102,803 | -€110,068 | -51.7% |
| Equity | 10/15 | -€121,878 | -€240,436 | -€118,558 | -97.3% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€131,878 | -€250,436 | -€118,558 | -89.9% |
| Amounts payable | 17/49 | €334,749 | €343,239 | +€8,490 | +2.5% |
| Amounts payable within one year | 42/48 | €334,749 | €343,239 | +€8,490 | +2.5% |
| Trade debts | 44 | €17,256 | €319 | -€16,937 | -98.2% |
| Suppliers | 440/4 | €17,256 | €319 | -€16,937 | -98.2% |
| Taxes, remuneration and social security | 45 | - | €286 | +€286 | |
| Taxes | 450/3 | - | €286 | +€286 | |
| Other amounts payable | 47/48 | €317,493 | €342,634 | +€25,141 | +7.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,166 | €3,166 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€32,277 | €75,396 | +€107,673 | |
| Other operating charges | 640/8 | €2,437 | €6,062 | +€3,625 | +148.7% |
| Gross operating margin | 9900 | -€29,819 | -€33,834 | -€4,015 | -13.5% |
| Operating profit (loss) | 9901 | -€3,145 | -€118,457 | -€115,313 | -3666.9% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €91 | €101 | +€10 | +10.8% |
| Recurring financial charges | 65 | €91 | €101 | +€10 | +10.8% |
| Profit (loss) for the period before taxes | 9903 | -€3,235 | -€118,558 | -€115,322 | -3564.3% |
| Profit (loss) for the period | 9904 | -€3,235 | -€118,558 | -€115,322 | -3564.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,235 | -€118,558 | -€115,322 | -3564.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.