BEMIC 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.
BEMIC MANAGEMENT
Largest movements
- Tangible fixed assets +€24,998
up €24,998 (+307%), from €8,145 to €33,143
of which Other tangible fixed assets: +€27,246
- Cash +€5,184
up €5,184 (+46.0%), from €11,269 to €16,453
mainly Other debts (+€23,686) and Depreciation (+€5,154)
- Other debts +€23,686
up €23,686 (+513%), from €4,619 to €28,305
- Tax, wage and social debts +€3,822
up €3,822 (+265%), from €1,445 to €5,267
- Profit (loss) carried forward +€3,318
up €3,318 (+45.1%), from -€7,356 to -€4,037
- Gross operating margin +€148
up €148 (+1.5%), from €9,639 to €9,788
- Financial charges -€139
down €139 (-32.3%), from €430 to €291
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 | €27,148 | €57,668 | +€30,520 | +112% |
| Fixed assets | 21/28 | €8,145 | €33,143 | +€24,998 | +307% |
| Tangible fixed assets | 22/27 | €8,145 | €33,143 | +€24,998 | +307% |
| Plant, machinery and equipment | 23 | €485 | €183 | -€303 | -62.4% |
| Furniture and vehicles | 24 | €6,793 | €4,847 | -€1,946 | -28.6% |
| Other tangible fixed assets | 26 | €867 | €28,113 | +€27,246 | +3,143% |
| Current assets | 29/58 | €19,003 | €24,525 | +€5,522 | +29.1% |
| Amounts receivable within one year | 40/41 | €6,685 | €6,971 | +€286 | +4.3% |
| Trade receivables | 40 | - | €6,685 | +€6,685 | |
| Other amounts receivable | 41 | €6,685 | €286 | -€6,399 | -95.7% |
| Cash at bank and in hand | 54/58 | €11,269 | €16,453 | +€5,184 | +46.0% |
| Deferred charges and accrued income | 490/1 | €1,048 | €1,101 | +€53 | +5.0% |
| Total equity and liabilities | 10/49 | €27,148 | €57,668 | +€30,520 | +112% |
| Equity | 10/15 | €17,644 | €20,963 | +€3,318 | +18.8% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,356 | -€4,037 | +€3,318 | +45.1% |
| Amounts payable | 17/49 | €9,503 | €36,705 | +€27,201 | +286% |
| Amounts payable within one year | 42/48 | €9,503 | €36,705 | +€27,201 | +286% |
| Financial debts | 43 | €219 | €98 | -€122 | -55.6% |
| Credit institutions | 430/8 | €219 | €98 | -€122 | -55.6% |
| Trade debts | 44 | €3,220 | €3,035 | -€185 | -5.7% |
| Suppliers | 440/4 | €3,220 | €3,035 | -€185 | -5.7% |
| Taxes, remuneration and social security | 45 | €1,445 | €5,267 | +€3,822 | +265% |
| Taxes | 450/3 | €1,445 | €5,267 | +€3,822 | +265% |
| Other amounts payable | 47/48 | €4,619 | €28,305 | +€23,686 | +513% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,214 | €5,154 | -€60 | -1.2% |
| Other operating charges | 640/8 | €155 | €189 | +€34 | +22.0% |
| Gross operating margin | 9900 | €9,639 | €9,788 | +€148 | +1.5% |
| Operating profit (loss) | 9901 | €4,270 | €4,445 | +€175 | +4.1% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €430 | €291 | -€139 | -32.3% |
| Recurring financial charges | 65 | €430 | €291 | -€139 | -32.3% |
| Profit (loss) for the period before taxes | 9903 | €3,840 | €4,154 | +€314 | +8.2% |
| Income taxes | 67/77 | €798 | €835 | +€37 | +4.6% |
| Profit (loss) for the period | 9904 | €3,041 | €3,318 | +€277 | +9.1% |
| Profit (loss) for the period to be appropriated | 9905 | €3,041 | €3,318 | +€277 | +9.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.