BeMCon: 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.
BeMCon
Largest movements
- Deferred charges and accrued income -€15,646
down €15,646 (-94.2%), from €16,610 to €965
- Cash +€5,337
up €5,337 (+23.7%), from €22,480 to €27,817
mainly Net result for the year (+€48,733) and Other debts (+€43,849)
- Receivables within one year -€4,646
down €4,646 (-13.3%), from €34,968 to €30,322
of which Other amounts receivable: -€7,317
- Reserves -€66,467
down €66,467 (-100.0%), from €66,467 to €0
of which Distributable reserves: -€66,467
- Other debts +€43,849
new in 2025: €43,849
- Tax, wage and social debts +€7,119
up €7,119 (+133.0%), from €5,351 to €12,470
- Gross operating margin +€39,996
up €39,996 (+107.8%), from €37,087 to €77,083
- Taxes +€7,333
up €7,333 (+74.1%), from €9,898 to €17,230
- Depreciation +€3,446
up €3,446 (+73.8%), from €4,670 to €8,116
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 | €92,480 | €76,706 | -€15,774 | -17.1% |
| Fixed assets | 21/28 | €18,422 | €17,602 | -€820 | -4.5% |
| Tangible fixed assets | 22/27 | €18,422 | €17,602 | -€820 | -4.5% |
| Plant, machinery and equipment | 23 | €9,599 | €9,416 | -€183 | -1.9% |
| Furniture and vehicles | 24 | €8,823 | €3,495 | -€5,328 | -60.4% |
| Other tangible fixed assets | 26 | - | €4,691 | +€4,691 | |
| Current assets | 29/58 | €74,058 | €59,104 | -€14,954 | -20.2% |
| Amounts receivable within one year | 40/41 | €34,968 | €30,322 | -€4,646 | -13.3% |
| Trade receivables | 40 | €21,452 | €24,123 | +€2,671 | +12.5% |
| Other amounts receivable | 41 | €13,516 | €6,199 | -€7,317 | -54.1% |
| Cash at bank and in hand | 54/58 | €22,480 | €27,817 | +€5,337 | +23.7% |
| Deferred charges and accrued income | 490/1 | €16,610 | €965 | -€15,646 | -94.2% |
| Total equity and liabilities | 10/49 | €92,480 | €76,706 | -€15,774 | -17.1% |
| Equity | 10/15 | €85,067 | €18,600 | -€66,467 | -78.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €66,467 | €0 | -€66,467 | -100.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €66,467 | €0 | -€66,467 | -100.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €7,413 | €58,106 | +€50,692 | +683.8% |
| Amounts payable within one year | 42/48 | €7,413 | €58,106 | +€50,692 | +683.8% |
| Trade debts | 44 | €2,062 | €1,788 | -€275 | -13.3% |
| Suppliers | 440/4 | €2,062 | €1,788 | -€275 | -13.3% |
| Taxes, remuneration and social security | 45 | €5,351 | €12,470 | +€7,119 | +133.0% |
| Taxes | 450/3 | €5,351 | €12,470 | +€7,119 | +133.0% |
| Other amounts payable | 47/48 | - | €43,849 | +€43,849 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,670 | €8,116 | +€3,446 | +73.8% |
| Other operating charges | 640/8 | €2,655 | €2,489 | -€167 | -6.3% |
| Gross operating margin | 9900 | €37,087 | €77,083 | +€39,996 | +107.8% |
| Operating profit (loss) | 9901 | €29,762 | €66,478 | +€36,716 | +123.4% |
| Financial income | 75/76B | €623 | €101 | -€522 | -83.8% |
| Recurring financial income | 75 | €623 | €101 | -€522 | -83.8% |
| Financial charges | 65/66B | €186 | €617 | +€431 | +232.4% |
| Recurring financial charges | 65 | €186 | €617 | +€431 | +232.4% |
| Profit (loss) for the period before taxes | 9903 | €30,200 | €65,963 | +€35,763 | +118.4% |
| Income taxes | 67/77 | €9,898 | €17,230 | +€7,333 | +74.1% |
| Profit (loss) for the period | 9904 | €20,302 | €48,733 | +€28,430 | +140.0% |
| Profit (loss) for the period to be appropriated | 9905 | €20,302 | €48,733 | +€28,430 | +140.0% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.