BEMAVET: 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.
BEMAVET
Largest movements
- Cash +€25,461
up €25,461 (+76.5%), from €33,291 to €58,752
mainly Net result for the year (+€21,982) and Tax, wage and social debts (+€7,062)
- Receivables within one year +€5,152
up €5,152 (+46.9%), from €10,980 to €16,132
of which Other amounts receivable: +€6,010
- Tangible fixed assets -€962
down €962 (-35.4%), from €2,722 to €1,759
of which Furniture and vehicles: -€667
- Reserves +€21,982
up €21,982 (+67.3%), from €32,662 to €54,644
- Tax, wage and social debts +€7,062
up €7,062 (+46.8%), from €15,098 to €22,160
of which Taxes: +€7,062
- Trade debts +€905
new in 2025: €905
- Gross operating margin -€16,757
down €16,757 (-32.0%), from €52,290 to €35,533
- Other operating charges -€4,799
down €4,799 (-71.1%), from €6,751 to €1,952
- Financial charges -€720
down €720 (-28.7%), from €2,508 to €1,787
- Taxes -€566
down €566 (-5.9%), from €9,635 to €9,069
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 | €49,852 | €79,709 | +€29,857 | +59.9% |
| Fixed assets | 21/28 | €2,722 | €1,759 | -€962 | -35.4% |
| Tangible fixed assets | 22/27 | €2,722 | €1,759 | -€962 | -35.4% |
| Plant, machinery and equipment | 23 | €1,297 | €1,002 | -€295 | -22.7% |
| Furniture and vehicles | 24 | €1,425 | €757 | -€667 | -46.8% |
| Current assets | 29/58 | €47,130 | €77,949 | +€30,819 | +65.4% |
| Amounts receivable after more than one year | 29 | €533 | - | -€533 | |
| Other amounts receivable | 291 | €533 | - | -€533 | |
| Amounts receivable within one year | 40/41 | €10,980 | €16,132 | +€5,152 | +46.9% |
| Trade receivables | 40 | €10,305 | €9,447 | -€858 | -8.3% |
| Other amounts receivable | 41 | €675 | €6,685 | +€6,010 | +889.9% |
| Cash at bank and in hand | 54/58 | €33,291 | €58,752 | +€25,461 | +76.5% |
| Deferred charges and accrued income | 490/1 | €2,326 | €3,066 | +€740 | +31.8% |
| Total equity and liabilities | 10/49 | €49,852 | €79,709 | +€29,857 | +59.9% |
| Equity | 10/15 | €34,662 | €56,644 | +€21,982 | +63.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €32,662 | €54,644 | +€21,982 | +67.3% |
| Distributable reserves | 133 | €32,662 | €54,644 | +€21,982 | +67.3% |
| Amounts payable | 17/49 | €15,190 | €23,065 | +€7,875 | +51.8% |
| Amounts payable within one year | 42/48 | €15,098 | €23,065 | +€7,967 | +52.8% |
| Trade debts | 44 | - | €905 | +€905 | |
| Suppliers | 440/4 | - | €905 | +€905 | |
| Taxes, remuneration and social security | 45 | €15,098 | €22,160 | +€7,062 | +46.8% |
| Taxes | 450/3 | €13,468 | €20,531 | +€7,062 | +52.4% |
| Remuneration and social security | 454/9 | €1,629 | €1,629 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €92 | - | -€92 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €756 | €962 | +€207 | +27.4% |
| Other operating charges | 640/8 | €6,751 | €1,952 | -€4,799 | -71.1% |
| Gross operating margin | 9900 | €52,290 | €35,533 | -€16,757 | -32.0% |
| Operating profit (loss) | 9901 | €44,783 | €32,619 | -€12,164 | -27.2% |
| Financial income | 75/76B | €21 | €219 | +€198 | +938.5% |
| Recurring financial income | 75 | €21 | €219 | +€198 | +938.5% |
| Financial charges | 65/66B | €2,508 | €1,787 | -€720 | -28.7% |
| Recurring financial charges | 65 | €2,508 | €1,787 | -€720 | -28.7% |
| Profit (loss) for the period before taxes | 9903 | €42,296 | €31,051 | -€11,246 | -26.6% |
| Income taxes | 67/77 | €9,635 | €9,069 | -€566 | -5.9% |
| Profit (loss) for the period | 9904 | €32,662 | €21,982 | -€10,680 | -32.7% |
| Profit (loss) for the period to be appropriated | 9905 | €32,662 | €21,982 | -€10,680 | -32.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.