BEMIDA: 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.
BEMIDA
Largest movements
- Receivables within one year -€17,481
down €17,481 (-85.2%), from €20,517 to €3,036
- Cash -€1,595
down €1,595 (-11.7%), from €13,693 to €12,097
mainly Contributions, distributions and other (-€12,195) and Accrued charges and deferred income (-€7,100)
- Stocks and contracts -€571
down €571 (-25.2%), from €2,261 to €1,690
- Profit (loss) carried forward -€11,651
down €11,651 (-88.3%), from €13,192 to €1,541
- Accrued charges and deferred income -€7,100
no longer reported in 2025 (was €7,100)
- Tax, wage and social debts -€6,051
down €6,051 (-64.0%), from €9,462 to €3,411
of which Taxes: -€5,050
- Trade debts +€4,894
up €4,894 (+87.8%), from €5,576 to €10,470
- Gross operating margin -€12,783
down €12,783 (-81.7%), from €15,643 to €2,860
- Staff costs -€7,949
down €7,949 (-95.4%), from €8,334 to €385
- Financial charges +€869
up €869 (+339.1%), from €256 to €1,125
- Taxes -€708
no longer reported in 2025 (was €708)
- Other operating charges -€567
down €567 (-51.8%), from €1,094 to €527
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 | €36,924 | €16,922 | -€20,002 | -54.2% |
| Fixed assets | 21/28 | €453 | €98 | -€355 | -78.3% |
| Tangible fixed assets | 22/27 | €355 | - | -€355 | |
| Furniture and vehicles | 24 | €355 | - | -€355 | |
| Financial fixed assets | 28 | €98 | €98 | = | 0.0% |
| Current assets | 29/58 | €36,471 | €16,824 | -€19,647 | -53.9% |
| Stocks and contracts in progress | 3 | €2,261 | €1,690 | -€571 | -25.2% |
| Stocks | 30/36 | €2,261 | €1,690 | -€571 | -25.2% |
| Amounts receivable within one year | 40/41 | €20,517 | €3,036 | -€17,481 | -85.2% |
| Other amounts receivable | 41 | €20,517 | €3,036 | -€17,481 | -85.2% |
| Cash at bank and in hand | 54/58 | €13,693 | €12,097 | -€1,595 | -11.7% |
| Total equity and liabilities | 10/49 | €36,924 | €16,922 | -€20,002 | -54.2% |
| Equity | 10/15 | €14,692 | €3,041 | -€11,651 | -79.3% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,192 | €1,541 | -€11,651 | -88.3% |
| Amounts payable | 17/49 | €22,232 | €13,881 | -€8,351 | -37.6% |
| Amounts payable within one year | 42/48 | €15,132 | €13,881 | -€1,251 | -8.3% |
| Current portion of amounts payable after more than one year | 42 | €93 | - | -€93 | |
| Trade debts | 44 | €5,576 | €10,470 | +€4,894 | +87.8% |
| Suppliers | 440/4 | €5,576 | €10,470 | +€4,894 | +87.8% |
| Taxes, remuneration and social security | 45 | €9,462 | €3,411 | -€6,051 | -64.0% |
| Taxes | 450/3 | €8,398 | €3,348 | -€5,050 | -60.1% |
| Remuneration and social security | 454/9 | €1,065 | €63 | -€1,002 | -94.1% |
| Accrued charges and deferred income | 492/3 | €7,100 | - | -€7,100 | |
| Remuneration, social security and pensions | 62 | €8,334 | €385 | -€7,949 | -95.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €856 | €355 | -€502 | -58.6% |
| Other operating charges | 640/8 | €1,094 | €527 | -€567 | -51.8% |
| Gross operating margin | 9900 | €15,643 | €2,860 | -€12,783 | -81.7% |
| Operating profit (loss) | 9901 | €5,358 | €1,593 | -€3,765 | -70.3% |
| Financial income | 75/76B | €92 | €76 | -€16 | -17.6% |
| Recurring financial income | 75 | €92 | €76 | -€16 | -17.6% |
| Financial charges | 65/66B | €256 | €1,125 | +€869 | +339.1% |
| Recurring financial charges | 65 | €256 | €1,125 | +€869 | +339.1% |
| Profit (loss) for the period before taxes | 9903 | €5,194 | €544 | -€4,650 | -89.5% |
| Income taxes | 67/77 | €708 | - | -€708 | |
| Profit (loss) for the period | 9904 | €4,486 | €544 | -€3,942 | -87.9% |
| Profit (loss) for the period to be appropriated | 9905 | €4,486 | €544 | -€3,942 | -87.9% |
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 7 October 2026 via checked.be.