BeMG Management: 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.
BeMG Management
Largest movements
- Cash -€24,123
down €24,123 (-41.1%), from €58,667 to €34,545
mainly Other debts (-€21,225) and Contributions, distributions and other (-€19,700)
- Tangible fixed assets -€16,275
down €16,275 (-24.4%), from €66,762 to €50,487
- Receivables within one year +€12,414
up €12,414 (+231%), from €5,365 to €17,779
of which Trade receivables: +€12,302
- Other debts -€21,225
down €21,225 (-69.5%), from €30,541 to €9,315
- Debts after one year -€18,277
down €18,277 (-45.1%), from €40,515 to €22,238
- Reserves +€10,300
up €10,300 (+45.4%), from €22,700 to €33,000
- Tax, wage and social debts +€3,175
up €3,175 (+121%), from €2,629 to €5,804
- Trade debts -€1,678
down €1,678 (-58.8%), from €2,854 to €1,175
- Gross operating margin +€10,056
up €10,056 (+20.3%), from €49,457 to €59,513
- Other operating charges -€3,090
down €3,090 (-63.6%), from €4,856 to €1,766
- Depreciation +€2,493
up €2,493 (+18.1%), from €13,782 to €16,275
- Taxes +€799
up €799 (+9.8%), from €8,131 to €8,931
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.
Derived cash bridge
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 | €136,468 | €108,607 | -€27,861 | -20.4% |
| Fixed assets | 21/28 | €66,787 | €50,512 | -€16,275 | -24.4% |
| Tangible fixed assets | 22/27 | €66,762 | €50,487 | -€16,275 | -24.4% |
| Furniture and vehicles | 24 | €66,762 | €50,487 | -€16,275 | -24.4% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €69,681 | €58,095 | -€11,586 | -16.6% |
| Stocks and contracts in progress | 3 | €3,300 | €3,300 | = | 0.0% |
| Stocks | 30/36 | €3,300 | €3,300 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €5,365 | €17,779 | +€12,414 | +231% |
| Trade receivables | 40 | €1,477 | €13,779 | +€12,302 | +833% |
| Other amounts receivable | 41 | €3,888 | €4,000 | +€112 | +2.9% |
| Cash at bank and in hand | 54/58 | €58,667 | €34,545 | -€24,123 | -41.1% |
| Deferred charges and accrued income | 490/1 | €2,348 | €2,472 | +€123 | +5.2% |
| Total equity and liabilities | 10/49 | €136,468 | €108,607 | -€27,861 | -20.4% |
| Equity | 10/15 | €41,488 | €51,683 | +€10,195 | +24.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €22,700 | €33,000 | +€10,300 | +45.4% |
| Distributable reserves | 133 | €22,700 | €33,000 | +€10,300 | +45.4% |
| Profit (loss) carried forward | 14 | €188 | €83 | -€105 | -55.8% |
| Amounts payable | 17/49 | €94,980 | €56,924 | -€38,056 | -40.1% |
| Amounts payable after more than one year | 17 | €40,515 | €22,238 | -€18,277 | -45.1% |
| Financial debts | 170/4 | €40,515 | €22,238 | -€18,277 | -45.1% |
| Amounts payable within one year | 42/48 | €54,464 | €34,686 | -€19,779 | -36.3% |
| Current portion of amounts payable after more than one year | 42 | €17,582 | €18,277 | +€695 | +4.0% |
| Financial debts | 43 | €859 | €114 | -€745 | -86.7% |
| Credit institutions | 430/8 | - | €114 | +€114 | |
| Other loans | 439 | €859 | €0 | -€859 | -100% |
| Trade debts | 44 | €2,854 | €1,175 | -€1,678 | -58.8% |
| Suppliers | 440/4 | €2,854 | €1,175 | -€1,678 | -58.8% |
| Taxes, remuneration and social security | 45 | €2,629 | €5,804 | +€3,175 | +121% |
| Taxes | 450/3 | €2,629 | €5,804 | +€3,175 | +121% |
| Other amounts payable | 47/48 | €30,541 | €9,315 | -€21,225 | -69.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,782 | €16,275 | +€2,493 | +18.1% |
| Other operating charges | 640/8 | €4,856 | €1,766 | -€3,090 | -63.6% |
| Gross operating margin | 9900 | €49,457 | €59,513 | +€10,056 | +20.3% |
| Operating profit (loss) | 9901 | €30,819 | €41,472 | +€10,653 | +34.6% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €3,024 | €2,647 | -€378 | -12.5% |
| Recurring financial charges | 65 | €3,024 | €2,647 | -€378 | -12.5% |
| Profit (loss) for the period before taxes | 9903 | €27,795 | €38,826 | +€11,031 | +39.7% |
| Income taxes | 67/77 | €8,131 | €8,931 | +€799 | +9.8% |
| Profit (loss) for the period | 9904 | €19,663 | €29,895 | +€10,232 | +52.0% |
| Profit (loss) for the period to be appropriated | 9905 | €19,663 | €29,895 | +€10,232 | +52.0% |
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 23 October 2026 via checked.be.