BEMM: 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.
BEMM
Largest movements
- Receivables after one year +€290,125
new in 2024: €290,125
- Receivables within one year -€182,471
down €182,471 (-98.7%), from €184,824 to €2,353
- Current investments -€120,240
no longer reported in 2024 (was €120,240)
- Cash -€54,708
down €54,708 (-90.1%), from €60,740 to €6,032
mainly Receivables after one year (-€290,125) and Investment in fixed assets (net) (-€40,713)
- Tangible fixed assets +€12,311
up €12,311 (+1.9%), from €639,769 to €652,080
- Short-term financial debts -€20,291
down €20,291 (-56.8%), from €35,707 to €15,416
- Debts after one year -€19,482
down €19,482 (-57.6%), from €33,841 to €14,358
- Reserves -€17,027
down €17,027 (-3.2%), from €534,800 to €517,773
of which Tax-exempt reserves: -€17,027
- Taxes +€30,839
up €30,839 (+788.1%), from €3,913 to €34,752
- Purchases and services +€17,074
new in 2024: €17,074
- Gross operating margin +€10,931
up €10,931 (+19.7%), from €55,354 to €66,285
- Financial income +€7,183
up €7,183 (+1822.8%), from €394 to €7,577
- Depreciation +€761
up €761 (+2.8%), from €27,641 to €28,402
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,005,948 | €950,980 | -€54,968 | -5.5% |
| Fixed assets | 21/28 | €639,769 | €652,080 | +€12,311 | +1.9% |
| Tangible fixed assets | 22/27 | €639,769 | €652,080 | +€12,311 | +1.9% |
| Land and buildings | 22 | €639,769 | €652,080 | +€12,311 | +1.9% |
| Current assets | 29/58 | €366,179 | €298,900 | -€67,279 | -18.4% |
| Amounts receivable after more than one year | 29 | - | €290,125 | +€290,125 | |
| Other amounts receivable | 291 | - | €290,125 | +€290,125 | |
| Amounts receivable within one year | 40/41 | €184,824 | €2,353 | -€182,471 | -98.7% |
| Other amounts receivable | 41 | €184,824 | €2,353 | -€182,471 | -98.7% |
| Current investments | 50/53 | €120,240 | - | -€120,240 | |
| Cash at bank and in hand | 54/58 | €60,740 | €6,032 | -€54,708 | -90.1% |
| Deferred charges and accrued income | 490/1 | €375 | €390 | +€15 | +4.0% |
| Total equity and liabilities | 10/49 | €1,005,948 | €950,980 | -€54,968 | -5.5% |
| Equity | 10/15 | €880,050 | €864,848 | -€15,203 | -1.7% |
| Contributions | 10/11 | €62,333 | €62,333 | = | 0.0% |
| Capital | 10 | €62,333 | €62,333 | = | 0.0% |
| Issued capital | 100 | €62,333 | €62,333 | = | 0.0% |
| Reserves | 13 | €534,800 | €517,773 | -€17,027 | -3.2% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €87,706 | €70,680 | -€17,027 | -19.4% |
| Distributable reserves | 133 | €440,894 | €440,894 | = | 0.0% |
| Profit (loss) carried forward | 14 | €282,918 | €284,742 | +€1,824 | +0.6% |
| Provisions and deferred taxes | 16 | €18,327 | €12,050 | -€6,277 | -34.2% |
| Provisions for liabilities and charges | 160/5 | €18,327 | €12,050 | -€6,277 | -34.2% |
| Environmental obligations | 163 | €18,327 | €12,050 | -€6,277 | -34.2% |
| Amounts payable | 17/49 | €107,571 | €74,082 | -€33,489 | -31.1% |
| Amounts payable after more than one year | 17 | €33,841 | €14,358 | -€19,482 | -57.6% |
| Financial debts | 170/4 | €33,841 | €14,358 | -€19,482 | -57.6% |
| Amounts payable within one year | 42/48 | €73,730 | €58,224 | -€15,506 | -21.0% |
| Financial debts | 43 | €35,707 | €15,416 | -€20,291 | -56.8% |
| Credit institutions | 430/8 | €35,707 | €15,416 | -€20,291 | -56.8% |
| Trade debts | 44 | €6,040 | €3,046 | -€2,995 | -49.6% |
| Suppliers | 440/4 | €6,040 | €3,046 | -€2,995 | -49.6% |
| Taxes, remuneration and social security | 45 | €21,920 | €29,699 | +€7,779 | +35.5% |
| Taxes | 450/3 | €21,920 | €29,699 | +€7,779 | +35.5% |
| Other amounts payable | 47/48 | €10,064 | €10,064 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €1,500 | +€1,500 | |
| Non-recurring operating income | 76A | €23,304 | €23,304 | = | 0.0% |
| Goods, raw materials, services and sundry goods | 60/61 | - | €17,074 | +€17,074 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,641 | €28,402 | +€761 | +2.8% |
| Other operating charges | 640/8 | €7,055 | €7,505 | +€450 | +6.4% |
| Gross operating margin | 9900 | €55,354 | €66,285 | +€10,931 | +19.7% |
| Operating profit (loss) | 9901 | €20,658 | €30,378 | +€9,720 | +47.1% |
| Financial income | 75/76B | €394 | €7,577 | +€7,183 | +1822.8% |
| Recurring financial income | 75 | €394 | €7,577 | +€7,183 | +1822.8% |
| Financial charges | 65/66B | €1,488 | €1,378 | -€110 | -7.4% |
| Recurring financial charges | 65 | €1,488 | €1,378 | -€110 | -7.4% |
| Profit (loss) for the period before taxes | 9903 | €19,564 | €36,576 | +€17,012 | +87.0% |
| Income taxes | 67/77 | €3,913 | €34,752 | +€30,839 | +788.1% |
| Profit (loss) for the period | 9904 | €15,651 | €1,824 | -€13,827 | -88.3% |
| Profit (loss) for the period to be appropriated | 9905 | €15,651 | €1,824 | -€13,827 | -88.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.