BEMETEX: 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.
BEMETEX
Largest movements
- Receivables within one year +€18,000
new in 2025: €18,000
- Tangible fixed assets -€1,986
down €1,986 (-3.6%), from €54,547 to €52,562
- Profit (loss) carried forward +€13,433
up €13,433 (+26.0%), from -€51,609 to -€38,176
- Other debts +€3,122
up €3,122 (+99.3%), from €3,143 to €6,266
- Trade debts -€760
no longer reported in 2025 (was €760)
- Gross operating margin +€23,634
up €23,634, from -€7,641 to €15,993
- Other operating charges -€405
down €405 (-43.6%), from €928 to €523
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 | €55,173 | €70,969 | +€15,795 | +28.6% |
| Fixed assets | 21/28 | €54,949 | €52,963 | -€1,986 | -3.6% |
| Tangible fixed assets | 22/27 | €54,547 | €52,562 | -€1,986 | -3.6% |
| Land and buildings | 22 | €54,547 | €52,562 | -€1,986 | -3.6% |
| Financial fixed assets | 28 | €402 | €402 | = | 0.0% |
| Current assets | 29/58 | €224 | €18,005 | +€17,781 | +7932.8% |
| Amounts receivable within one year | 40/41 | - | €18,000 | +€18,000 | |
| Other amounts receivable | 41 | - | €18,000 | +€18,000 | |
| Cash at bank and in hand | 54/58 | €224 | €5 | -€219 | -97.6% |
| Total equity and liabilities | 10/49 | €55,173 | €70,969 | +€15,795 | +28.6% |
| Equity | 10/15 | €51,270 | €64,703 | +€13,433 | +26.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €84,287 | €84,287 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €82,428 | €82,428 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€51,609 | -€38,176 | +€13,433 | +26.0% |
| Amounts payable | 17/49 | €3,903 | €6,266 | +€2,362 | +60.5% |
| Amounts payable within one year | 42/48 | €3,903 | €6,266 | +€2,362 | +60.5% |
| Trade debts | 44 | €760 | - | -€760 | |
| Suppliers | 440/4 | €760 | - | -€760 | |
| Other amounts payable | 47/48 | €3,143 | €6,266 | +€3,122 | +99.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,986 | €1,986 | = | 0.0% |
| Other operating charges | 640/8 | €928 | €523 | -€405 | -43.6% |
| Gross operating margin | 9900 | -€7,641 | €15,993 | +€23,634 | |
| Operating profit (loss) | 9901 | -€10,555 | €13,484 | +€24,039 | |
| Financial charges | 65/66B | €95 | €51 | -€44 | -46.4% |
| Recurring financial charges | 65 | €95 | €51 | -€44 | -46.4% |
| Profit (loss) for the period before taxes | 9903 | -€10,650 | €13,433 | +€24,083 | |
| Profit (loss) for the period | 9904 | -€10,650 | €13,433 | +€24,083 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,650 | €13,433 | +€24,083 |
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 5 October 2026 via checked.be.