Bemiva: 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.
Bemiva
Largest movements
- Receivables within one year +€246,449
up €246,449 (+501.9%), from €49,104 to €295,553
of which Trade receivables: +€281,995
- Cash -€39,661
down €39,661 (-44.6%), from €88,880 to €49,220
mainly Receivables within one year (-€246,449) and Contributions, distributions and other (-€100,000)
- Tangible fixed assets -€18,402
down €18,402 (-29.3%), from €62,883 to €44,481
- Other debts +€238,996
up €238,996 (+79.3%), from €301,220 to €540,216
- Debts after one year -€52,656
down €52,656 (-18.3%), from €288,191 to €235,535
- Gross operating margin -€35,053
down €35,053 (-19.4%), from €180,222 to €145,169
- Taxes -€29,232
down €29,232 (-61.2%), from €47,733 to €18,500
- Financial income +€5,000
new in 2025: €5,000
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 | €700,867 | €889,254 | +€188,387 | +26.9% |
| Fixed assets | 21/28 | €562,883 | €544,481 | -€18,402 | -3.3% |
| Tangible fixed assets | 22/27 | €62,883 | €44,481 | -€18,402 | -29.3% |
| Furniture and vehicles | 24 | €62,883 | €44,481 | -€18,402 | -29.3% |
| Financial fixed assets | 28 | €500,000 | €500,000 | = | 0.0% |
| Current assets | 29/58 | €137,984 | €344,773 | +€206,788 | +149.9% |
| Amounts receivable within one year | 40/41 | €49,104 | €295,553 | +€246,449 | +501.9% |
| Trade receivables | 40 | €10,825 | €292,820 | +€281,995 | +2605.0% |
| Other amounts receivable | 41 | €38,279 | €2,733 | -€35,546 | -92.9% |
| Cash at bank and in hand | 54/58 | €88,880 | €49,220 | -€39,661 | -44.6% |
| Total equity and liabilities | 10/49 | €700,867 | €889,254 | +€188,387 | +26.9% |
| Equity | 10/15 | €22,622 | €20,876 | -€1,747 | -7.7% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Capital | 10 | €18,550 | €18,550 | = | 0.0% |
| Issued capital | 100 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,217 | €471 | -€1,747 | -78.8% |
| Amounts payable | 17/49 | €678,244 | €868,378 | +€190,133 | +28.0% |
| Amounts payable after more than one year | 17 | €288,191 | €235,535 | -€52,656 | -18.3% |
| Financial debts | 170/4 | €288,191 | €235,535 | -€52,656 | -18.3% |
| Amounts payable within one year | 42/48 | €390,053 | €632,843 | +€242,789 | +62.2% |
| Current portion of amounts payable after more than one year | 42 | €69,794 | €72,656 | +€2,862 | +4.1% |
| Trade debts | 44 | €19,039 | €13,588 | -€5,451 | -28.6% |
| Suppliers | 440/4 | €19,039 | €13,588 | -€5,451 | -28.6% |
| Taxes, remuneration and social security | 45 | - | €6,383 | +€6,383 | |
| Remuneration and social security | 454/9 | - | €6,383 | +€6,383 | |
| Other amounts payable | 47/48 | €301,220 | €540,216 | +€238,996 | +79.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,465 | €18,402 | -€63 | -0.3% |
| Other operating charges | 640/8 | €743 | €1,457 | +€715 | +96.2% |
| Gross operating margin | 9900 | €180,222 | €145,169 | -€35,053 | -19.4% |
| Operating profit (loss) | 9901 | €161,015 | €125,311 | -€35,704 | -22.2% |
| Financial income | 75/76B | - | €5,000 | +€5,000 | |
| Recurring financial income | 75 | - | €5,000 | +€5,000 | |
| Financial charges | 65/66B | €12,514 | €13,557 | +€1,043 | +8.3% |
| Recurring financial charges | 65 | €12,514 | €13,557 | +€1,043 | +8.3% |
| Profit (loss) for the period before taxes | 9903 | €148,500 | €116,753 | -€31,747 | -21.4% |
| Income taxes | 67/77 | €47,733 | €18,500 | -€29,232 | -61.2% |
| Profit (loss) for the period | 9904 | €100,768 | €98,253 | -€2,514 | -2.5% |
| Profit (loss) for the period to be appropriated | 9905 | €100,768 | €98,253 | -€2,514 | -2.5% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.