BEMH IP CONSULT: 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.
BEMH IP CONSULT
Largest movements
- Cash +€35,242
up €35,242 (+647%), from €5,448 to €40,689
mainly Net result for the year (+€29,995) and Tax, wage and social debts (+€8,561)
- Tangible fixed assets +€1,854
up €1,854 (+104%), from €1,781 to €3,636
- Receivables within one year +€961
up €961 (+11.0%), from €8,736 to €9,697
- Reserves +€29,000
up €29,000 (+617%), from €4,700 to €33,700
- Tax, wage and social debts +€8,561
up €8,561 (+110%), from €7,764 to €16,325
of which Taxes: +€10,203
- Profit (loss) carried forward +€995
up €995 (+3,307%), from €30 to €1,025
- Trade debts -€687
down €687 (-69.9%), from €983 to €296
- Gross operating margin +€43,077
up €43,077 (+506%), from €8,509 to €51,585
- Purchases and services -€22,835
no longer reported in 2025 (was €22,835)
- Taxes +€12,619
up €12,619 (+603%), from €2,094 to €14,713
- Financial charges +€4,380
up €4,380 (+480%), from €912 to €5,292
- Depreciation +€861
up €861 (+387%), from €223 to €1,083
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 | €16,022 | €54,079 | +€38,057 | +238% |
| Fixed assets | 21/28 | €1,838 | €3,692 | +€1,854 | +101% |
| Tangible fixed assets | 22/27 | €1,781 | €3,636 | +€1,854 | +104% |
| Furniture and vehicles | 24 | €1,781 | €3,636 | +€1,854 | +104% |
| Financial fixed assets | 28 | €57 | €57 | = | 0.0% |
| Current assets | 29/58 | €14,184 | €50,387 | +€36,203 | +255% |
| Amounts receivable within one year | 40/41 | €8,736 | €9,697 | +€961 | +11.0% |
| Trade receivables | 40 | €8,736 | €9,697 | +€961 | +11.0% |
| Cash at bank and in hand | 54/58 | €5,448 | €40,689 | +€35,242 | +647% |
| Total equity and liabilities | 10/49 | €16,022 | €54,079 | +€38,057 | +238% |
| Equity | 10/15 | €7,230 | €37,225 | +€29,995 | +415% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €4,700 | €33,700 | +€29,000 | +617% |
| Distributable reserves | 133 | €4,700 | €33,700 | +€29,000 | +617% |
| Profit (loss) carried forward | 14 | €30 | €1,025 | +€995 | +3,307% |
| Amounts payable | 17/49 | €8,792 | €16,854 | +€8,063 | +91.7% |
| Amounts payable within one year | 42/48 | €8,792 | €16,854 | +€8,063 | +91.7% |
| Trade debts | 44 | €983 | €296 | -€687 | -69.9% |
| Suppliers | 440/4 | €983 | €296 | -€687 | -69.9% |
| Taxes, remuneration and social security | 45 | €7,764 | €16,325 | +€8,561 | +110% |
| Taxes | 450/3 | €6,122 | €16,325 | +€10,203 | +167% |
| Remuneration and social security | 454/9 | €1,642 | - | -€1,642 | |
| Other amounts payable | 47/48 | €45 | €233 | +€189 | +421% |
| Goods, raw materials, services and sundry goods | 60/61 | €22,835 | - | -€22,835 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €223 | €1,083 | +€861 | +387% |
| Other operating charges | 640/8 | €550 | €503 | -€47 | -8.6% |
| Gross operating margin | 9900 | €8,509 | €51,585 | +€43,077 | +506% |
| Operating profit (loss) | 9901 | €7,736 | €49,999 | +€42,263 | +546% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €912 | €5,292 | +€4,380 | +480% |
| Recurring financial charges | 65 | €912 | €5,292 | +€4,380 | +480% |
| Profit (loss) for the period before taxes | 9903 | €6,824 | €44,708 | +€37,883 | +555% |
| Income taxes | 67/77 | €2,094 | €14,713 | +€12,619 | +603% |
| Profit (loss) for the period | 9904 | €4,730 | €29,995 | +€25,265 | +534% |
| Profit (loss) for the period to be appropriated | 9905 | €4,730 | €29,995 | +€25,265 | +534% |
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 13 October 2026 via checked.be.