BEMECS: 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.
BEMECS
Largest movements
- Receivables within one year +€2,286
up €2,286 (+19.6%), from €11,646 to €13,932
- Cash -€379
down €379 (-17.2%), from €2,210 to €1,831
mainly Receivables within one year (-€2,286) and Trade debts (-€1,532)
- Profit (loss) carried forward +€3,438
up €3,438 (+33.7%), from €10,206 to €13,644
- Trade debts -€1,532
down €1,532 (-92.8%), from €1,651 to €119
- Turnover -€36,911
down €36,911 (-33.6%), from €109,901 to €72,990
- Purchases and services -€33,906
down €33,906 (-33.5%), from €101,257 to €67,351
- Gross operating margin -€3,005
down €3,005 (-34.8%), from €8,644 to €5,638
- Taxes +€1,580
new in 2025: €1,580
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 | €13,856 | €15,763 | +€1,907 | +13.8% |
| Current assets | 29/58 | €13,856 | €15,763 | +€1,907 | +13.8% |
| Amounts receivable within one year | 40/41 | €11,646 | €13,932 | +€2,286 | +19.6% |
| Other amounts receivable | 41 | €11,646 | €13,932 | +€2,286 | +19.6% |
| Cash at bank and in hand | 54/58 | €2,210 | €1,831 | -€379 | -17.2% |
| Total equity and liabilities | 10/49 | €13,856 | €15,763 | +€1,907 | +13.8% |
| Equity | 10/15 | €12,206 | €15,644 | +€3,438 | +28.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,206 | €13,644 | +€3,438 | +33.7% |
| Amounts payable | 17/49 | €1,651 | €119 | -€1,532 | -92.8% |
| Amounts payable within one year | 42/48 | €1,651 | €119 | -€1,532 | -92.8% |
| Trade debts | 44 | €1,651 | €119 | -€1,532 | -92.8% |
| Suppliers | 440/4 | €1,651 | €119 | -€1,532 | -92.8% |
| Turnover | 70 | €109,901 | €72,990 | -€36,911 | -33.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €101,257 | €67,351 | -€33,906 | -33.5% |
| Remuneration, social security and pensions | 62 | €776 | - | -€776 | |
| Other operating charges | 640/8 | €552 | €512 | -€40 | -7.2% |
| Gross operating margin | 9900 | €8,644 | €5,638 | -€3,005 | -34.8% |
| Operating profit (loss) | 9901 | €7,315 | €5,126 | -€2,189 | -29.9% |
| Financial charges | 65/66B | €108 | €108 | +€0 | 0.0% |
| Recurring financial charges | 65 | €108 | €108 | +€0 | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €7,207 | €5,018 | -€2,189 | -30.4% |
| Income taxes | 67/77 | - | €1,580 | +€1,580 | |
| Profit (loss) for the period | 9904 | €7,207 | €3,438 | -€3,769 | -52.3% |
| Profit (loss) for the period to be appropriated | 9905 | €7,207 | €3,438 | -€3,769 | -52.3% |
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 9 October 2026 via checked.be.