BEMM GROUP: 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 GROUP
Largest movements
- Receivables within one year -€17,077
down €17,077 (-22.2%), from €77,084 to €60,007
of which Trade receivables: -€71,950
- Financial fixed assets -€6,534
no longer reported in 2025 (was €6,534)
- Tangible fixed assets -€3,559
down €3,559 (-100.0%), from €3,559 to €0
of which Plant, machinery and equipment: -€3,439
- Cash +€2,470
new in 2025: €2,470
mainly Net result for the year (+€25,948) and Receivables within one year (+€17,077)
- Intangible fixed assets -€2,006
down €2,006 (-49.1%), from €4,082 to €2,076
- Reserves +€55,886
new in 2025: €55,886
- Trade debts -€44,681
down €44,681 (-91.7%), from €48,728 to €4,047
- Profit (loss) carried forward -€29,938
down €29,938 (-100.0%), from €29,938 to €0
- Other debts -€6,930
no longer reported in 2025 (was €6,930)
- Tax, wage and social debts -€1,029
down €1,029 (-28.2%), from €3,649 to €2,620
of which Remuneration and social security: -€3,649
- Gross operating margin +€60,311
up €60,311, from -€32,263 to €28,048
- Financial income +€3,165
up €3,165 (+395655.0%), from €1 to €3,166
- Depreciation -€2,111
down €2,111 (-49.8%), from €4,241 to €2,129
- Taxes -€1,877
no longer reported in 2025 (was €1,877)
- Other operating charges -€911
down €911 (-67.7%), from €1,345 to €434
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 | €91,260 | €64,552 | -€26,707 | -29.3% |
| Formation expenses | 20 | - | €0 | = | |
| Fixed assets | 21/28 | €14,175 | €2,076 | -€12,099 | -85.4% |
| Intangible fixed assets | 21 | €4,082 | €2,076 | -€2,006 | -49.1% |
| Tangible fixed assets | 22/27 | €3,559 | €0 | -€3,559 | -100.0% |
| Land and buildings | 22 | €95 | €0 | -€95 | -100.0% |
| Plant, machinery and equipment | 23 | €3,439 | €0 | -€3,439 | -100.0% |
| Furniture and vehicles | 24 | €25 | €0 | -€25 | -100.0% |
| Financial fixed assets | 28 | €6,534 | - | -€6,534 | |
| Current assets | 29/58 | €77,084 | €62,476 | -€14,608 | -19.0% |
| Amounts receivable within one year | 40/41 | €77,084 | €60,007 | -€17,077 | -22.2% |
| Trade receivables | 40 | €71,950 | - | -€71,950 | |
| Other amounts receivable | 41 | €5,135 | €60,007 | +€54,872 | +1068.6% |
| Cash at bank and in hand | 54/58 | - | €2,470 | +€2,470 | |
| Total equity and liabilities | 10/49 | €91,260 | €64,552 | -€26,707 | -29.3% |
| Equity | 10/15 | €31,938 | €57,886 | +€25,948 | +81.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | - | €55,886 | +€55,886 | |
| Distributable reserves | 133 | - | €55,886 | +€55,886 | |
| Profit (loss) carried forward | 14 | €29,938 | €0 | -€29,938 | -100.0% |
| Amounts payable | 17/49 | €59,322 | €6,667 | -€52,655 | -88.8% |
| Amounts payable within one year | 42/48 | €59,322 | €6,667 | -€52,655 | -88.8% |
| Financial debts | 43 | €16 | - | -€16 | |
| Credit institutions | 430/8 | €16 | - | -€16 | |
| Trade debts | 44 | €48,728 | €4,047 | -€44,681 | -91.7% |
| Suppliers | 440/4 | €48,728 | €4,047 | -€44,681 | -91.7% |
| Taxes, remuneration and social security | 45 | €3,649 | €2,620 | -€1,029 | -28.2% |
| Taxes | 450/3 | - | €2,620 | +€2,620 | |
| Remuneration and social security | 454/9 | €3,649 | - | -€3,649 | |
| Other amounts payable | 47/48 | €6,930 | - | -€6,930 | |
| Remuneration, social security and pensions | 62 | €287 | - | -€287 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,241 | €2,129 | -€2,111 | -49.8% |
| Other operating charges | 640/8 | €1,345 | €434 | -€911 | -67.7% |
| Non-recurring operating charges | 66A | €2,882 | €2,280 | -€602 | -20.9% |
| Gross operating margin | 9900 | -€32,263 | €28,048 | +€60,311 | |
| Operating profit (loss) | 9901 | -€41,018 | €23,205 | +€64,223 | |
| Financial income | 75/76B | €1 | €3,166 | +€3,165 | +395655.0% |
| Recurring financial income | 75 | €1 | €3,166 | +€3,165 | +395655.0% |
| Financial charges | 65/66B | €516 | €422 | -€93 | -18.1% |
| Recurring financial charges | 65 | €516 | €422 | -€93 | -18.1% |
| Profit (loss) for the period before taxes | 9903 | -€41,533 | €25,948 | +€67,481 | |
| Income taxes | 67/77 | €1,877 | - | -€1,877 | |
| Profit (loss) for the period | 9904 | -€43,410 | €25,948 | +€69,358 | |
| Profit (loss) for the period to be appropriated | 9905 | -€43,410 | €25,948 | +€69,358 |
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 3 October 2026 via checked.be.