BEMATT: 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.
BEMATT
Largest movements
- Tangible fixed assets -€10,829
down €10,829 (-5.6%), from €191,940 to €181,111
of which Land and buildings: -€17,260
- Receivables within one year -€10,518
down €10,518 (-6.9%), from €151,684 to €141,166
of which Trade receivables: -€11,670
- Profit (loss) carried forward -€39,603
down €39,603 (-32.8%), from -€120,581 to -€160,183
- Other debts +€21,630
up €21,630 (+13.9%), from €156,126 to €177,756
- Debts after one year -€4,916
down €4,916 (-6.6%), from €74,430 to €69,514
- Gross operating margin -€16,626
down €16,626, from €229 to -€16,396
- Depreciation +€1,282
up €1,282 (+6.1%), from €20,985 to €22,267
- Financial charges -€254
down €254 (-6.0%), from €4,261 to €4,007
- Other operating charges -€235
down €235 (-11.1%), from €2,129 to €1,894
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €344,807 | €323,406 | -€21,401 | -6.2% |
| Fixed assets | 21/28 | €191,940 | €181,111 | -€10,829 | -5.6% |
| Tangible fixed assets | 22/27 | €191,940 | €181,111 | -€10,829 | -5.6% |
| Land and buildings | 22 | €189,167 | €171,907 | -€17,260 | -9.1% |
| Plant, machinery and equipment | 23 | €2,773 | €9,204 | +€6,431 | +231.9% |
| Current assets | 29/58 | €152,867 | €142,295 | -€10,572 | -6.9% |
| Amounts receivable within one year | 40/41 | €151,684 | €141,166 | -€10,518 | -6.9% |
| Trade receivables | 40 | €23,277 | €11,607 | -€11,670 | -50.1% |
| Other amounts receivable | 41 | €128,407 | €129,559 | +€1,152 | +0.9% |
| Cash at bank and in hand | 54/58 | €543 | €1,128 | +€586 | +107.9% |
| Deferred charges and accrued income | 490/1 | €640 | €0 | -€640 | -100.0% |
| Total equity and liabilities | 10/49 | €344,807 | €323,406 | -€21,401 | -6.2% |
| Equity | 10/15 | €86,422 | €46,819 | -€39,603 | -45.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €194,603 | €194,603 | = | 0.0% |
| Distributable reserves | 133 | €194,603 | €194,603 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€120,581 | -€160,183 | -€39,603 | -32.8% |
| Amounts payable | 17/49 | €258,385 | €276,587 | +€18,202 | +7.0% |
| Amounts payable after more than one year | 17 | €74,430 | €69,514 | -€4,916 | -6.6% |
| Financial debts | 170/4 | €74,430 | €69,514 | -€4,916 | -6.6% |
| Amounts payable within one year | 42/48 | €163,799 | €184,398 | +€20,598 | +12.6% |
| Current portion of amounts payable after more than one year | 42 | €4,814 | €4,916 | +€102 | +2.1% |
| Trade debts | 44 | €2,232 | €1,551 | -€680 | -30.5% |
| Suppliers | 440/4 | €2,232 | €1,551 | -€680 | -30.5% |
| Taxes, remuneration and social security | 45 | €628 | €174 | -€453 | -72.2% |
| Taxes | 450/3 | €628 | €174 | -€453 | -72.2% |
| Other amounts payable | 47/48 | €156,126 | €177,756 | +€21,630 | +13.9% |
| Accrued charges and deferred income | 492/3 | €20,155 | €22,675 | +€2,519 | +12.5% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,985 | €22,267 | +€1,282 | +6.1% |
| Other operating charges | 640/8 | €2,129 | €1,894 | -€235 | -11.1% |
| Gross operating margin | 9900 | €229 | -€16,396 | -€16,626 | |
| Operating profit (loss) | 9901 | -€22,885 | -€40,557 | -€17,672 | -77.2% |
| Financial income | 75/76B | €5,156 | €5,136 | -€20 | -0.4% |
| Recurring financial income | 75 | €5,156 | €5,136 | -€20 | -0.4% |
| Financial charges | 65/66B | €4,261 | €4,007 | -€254 | -6.0% |
| Recurring financial charges | 65 | €4,261 | €4,007 | -€254 | -6.0% |
| Profit (loss) for the period before taxes | 9903 | -€21,990 | -€39,428 | -€17,439 | -79.3% |
| Income taxes | 67/77 | €164 | €174 | +€10 | +6.1% |
| Profit (loss) for the period | 9904 | -€22,154 | -€39,603 | -€17,449 | -78.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€22,154 | -€39,603 | -€17,449 | -78.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.