Bemepro: 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.
Bemepro
Largest movements
- Cash -€121,272
down €121,272 (-73.5%), from €164,925 to €43,654
mainly Net result for the year (-€354,888) and Investment in fixed assets (net) (-€85,373)
- Stocks and contracts -€100,779
down €100,779 (-36.9%), from €273,423 to €172,644
of which Stocks: -€89,340
- Receivables within one year +€73,776
up €73,776 (+5.8%), from €1.3m to €1.3m
of which Other amounts receivable: +€42,572
- Tangible fixed assets -€30,066
down €30,066 (-8.8%), from €341,347 to €311,280
of which Leasing and similar rights: -€40,200
- Profit (loss) carried forward -€329,991
down €329,991, from €82,466 to -€247,525
- Other debts +€148,000
up €148,000 (+65.5%), from €226,103 to €374,103
- Short-term financial debts +€42,782
up €42,782 (+8.6%), from €500,000 to €542,782
- Trade debts -€39,321
down €39,321 (-5.2%), from €757,670 to €718,350
- Current portion of long-term debt -€29,721
down €29,721 (-23.9%), from €124,330 to €94,609
- Gross operating margin -€575,434
down €575,434 (-37.6%), from €1.5m to €955,758
- Staff costs -€58,779
down €58,779 (-5.0%), from €1.2m to €1.1m
- Depreciation -€33,094
down €33,094 (-20.6%), from €160,618 to €127,523
- Taxes -€33,086
no longer reported in 2025 (was €33,086)
- Financial charges -€29,067
down €29,067 (-35.0%), from €83,093 to €54,027
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 | €2,199,143 | €2,000,274 | -€198,870 | -9.0% |
| Fixed assets | 21/28 | €476,578 | €434,428 | -€42,150 | -8.8% |
| Intangible fixed assets | 21 | €132,662 | €118,478 | -€14,184 | -10.7% |
| Tangible fixed assets | 22/27 | €341,347 | €311,280 | -€30,066 | -8.8% |
| Plant, machinery and equipment | 23 | €59,272 | €97,425 | +€38,153 | +64.4% |
| Furniture and vehicles | 24 | €27,918 | €20,307 | -€7,611 | -27.3% |
| Leasing and similar rights | 25 | €185,500 | €145,300 | -€40,200 | -21.7% |
| Other tangible fixed assets | 26 | €68,657 | €48,249 | -€20,408 | -29.7% |
| Financial fixed assets | 28 | €2,570 | €4,670 | +€2,100 | +81.7% |
| Current assets | 29/58 | €1,722,565 | €1,565,846 | -€156,719 | -9.1% |
| Stocks and contracts in progress | 3 | €273,423 | €172,644 | -€100,779 | -36.9% |
| Stocks | 30/36 | €223,212 | €133,872 | -€89,340 | -40.0% |
| Contracts in progress | 37 | €50,211 | €38,772 | -€11,439 | -22.8% |
| Amounts receivable within one year | 40/41 | €1,275,772 | €1,349,548 | +€73,776 | +5.8% |
| Trade receivables | 40 | €1,141,392 | €1,172,597 | +€31,205 | +2.7% |
| Other amounts receivable | 41 | €134,380 | €176,951 | +€42,572 | +31.7% |
| Cash at bank and in hand | 54/58 | €164,925 | €43,654 | -€121,272 | -73.5% |
| Deferred charges and accrued income | 490/1 | €8,445 | - | -€8,445 | |
| Total equity and liabilities | 10/49 | €2,199,143 | €2,000,274 | -€198,870 | -9.0% |
| Equity | 10/15 | €384,863 | €29,975 | -€354,888 | -92.2% |
| Contributions | 10/11 | €275,000 | €275,000 | = | 0.0% |
| Outside capital | 11 | €275,000 | €275,000 | = | 0.0% |
| Other | 1109/19 | €275,000 | €275,000 | = | 0.0% |
| Reserves | 13 | €27,397 | €2,500 | -€24,897 | -90.9% |
| Non-distributable reserves | 130/1 | €2,500 | €2,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,500 | €2,500 | = | 0.0% |
| Distributable reserves | 133 | €24,897 | - | -€24,897 | |
| Profit (loss) carried forward | 14 | €82,466 | -€247,525 | -€329,991 | |
| Amounts payable | 17/49 | €1,814,280 | €1,970,298 | +€156,018 | +8.6% |
| Amounts payable after more than one year | 17 | €200,176 | €229,352 | +€29,176 | +14.6% |
| Financial debts | 170/4 | €200,176 | €229,352 | +€29,176 | +14.6% |
| Amounts payable within one year | 42/48 | €1,608,104 | €1,740,946 | +€132,843 | +8.3% |
| Current portion of amounts payable after more than one year | 42 | €124,330 | €94,609 | -€29,721 | -23.9% |
| Financial debts | 43 | €500,000 | €542,782 | +€42,782 | +8.6% |
| Credit institutions | 430/8 | €500,000 | €542,782 | +€42,782 | +8.6% |
| Trade debts | 44 | €757,670 | €718,350 | -€39,321 | -5.2% |
| Suppliers | 440/4 | €757,670 | €718,350 | -€39,321 | -5.2% |
| Taxes, remuneration and social security | 45 | - | €11,102 | +€11,102 | |
| Taxes | 450/3 | - | €11,102 | +€11,102 | |
| Other amounts payable | 47/48 | €226,103 | €374,103 | +€148,000 | +65.5% |
| Accrued charges and deferred income | 492/3 | €6,000 | - | -€6,000 | |
| Remuneration, social security and pensions | 62 | €1,185,843 | €1,127,064 | -€58,779 | -5.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €160,618 | €127,523 | -€33,094 | -20.6% |
| Other operating charges | 640/8 | €28,970 | €12,419 | -€16,551 | -57.1% |
| Non-recurring operating charges | 66A | €1,000 | €53 | -€947 | -94.7% |
| Gross operating margin | 9900 | €1,531,192 | €955,758 | -€575,434 | -37.6% |
| Operating profit (loss) | 9901 | €154,761 | -€311,301 | -€466,062 | |
| Financial income | 75/76B | €4,293 | €10,440 | +€6,147 | +143.2% |
| Recurring financial income | 75 | €4,293 | €10,440 | +€6,147 | +143.2% |
| Financial charges | 65/66B | €83,093 | €54,027 | -€29,067 | -35.0% |
| Recurring financial charges | 65 | €83,093 | €54,027 | -€29,067 | -35.0% |
| Profit (loss) for the period before taxes | 9903 | €75,961 | -€354,888 | -€430,849 | |
| Income taxes | 67/77 | €33,086 | - | -€33,086 | |
| Profit (loss) for the period | 9904 | €42,875 | -€354,888 | -€397,762 | |
| Profit (loss) for the period to be appropriated | 9905 | €42,875 | -€354,888 | -€397,762 |
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 4 October 2026 via checked.be.