BEMO HOLDING: 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.
BEMO HOLDING
Largest movements
- Financial fixed assets -€120,194
down €120,194 (-3.6%), from €3.3m to €3.2m
- Profit (loss) carried forward -€145,746
down €145,746 (-1.3%), from -€11.2m to -€11.3m
- Financial income -€1.8m
down €1.8m (-100.0%), from €1.8m to €0
of which Non-recurring financial income: -€1.8m
- Financial charges -€760,604
down €760,604 (-86.1%), from €882,888 to €122,284
of which Non-recurring financial charges: -€759,386
- Gross operating margin +€91,325
up €91,325 (+81.2%), from -€112,465 to -€21,141
- Other operating charges +€1,353
up €1,353 (+139.9%), from €968 to €2,321
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 | €4,454,132 | €4,298,140 | -€155,992 | -3.5% |
| Fixed assets | 21/28 | €3,300,736 | €3,180,542 | -€120,194 | -3.6% |
| Financial fixed assets | 28 | €3,300,736 | €3,180,542 | -€120,194 | -3.6% |
| Current assets | 29/58 | €1,153,396 | €1,117,598 | -€35,798 | -3.1% |
| Amounts receivable within one year | 40/41 | €800,000 | €800,000 | = | 0.0% |
| Other amounts receivable | 41 | €800,000 | €800,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €353,396 | €317,598 | -€35,798 | -10.1% |
| Total equity and liabilities | 10/49 | €4,454,132 | €4,298,140 | -€155,992 | -3.5% |
| Equity | 10/15 | €4,408,594 | €4,262,849 | -€145,746 | -3.3% |
| Contributions | 10/11 | €14,875,000 | €14,875,000 | = | 0.0% |
| Capital | 10 | €14,875,000 | €14,875,000 | = | 0.0% |
| Issued capital | 100 | €14,875,000 | €14,875,000 | = | 0.0% |
| Reserves | 13 | €734,852 | €734,852 | = | 0.0% |
| Non-distributable reserves | 130/1 | €734,852 | €734,852 | = | 0.0% |
| Legal reserve | 130 | €687,023 | €687,023 | = | 0.0% |
| Reserves not available under the articles | 1311 | €47,829 | €47,829 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,201,258 | -€11,347,003 | -€145,746 | -1.3% |
| Amounts payable | 17/49 | €45,538 | €35,291 | -€10,247 | -22.5% |
| Amounts payable within one year | 42/48 | €45,538 | €35,291 | -€10,247 | -22.5% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €45,538 | €35,291 | -€10,247 | -22.5% |
| Suppliers | 440/4 | €45,538 | €35,291 | -€10,247 | -22.5% |
| Other operating charges | 640/8 | €968 | €2,321 | +€1,353 | +139.9% |
| Gross operating margin | 9900 | -€112,465 | -€21,141 | +€91,325 | +81.2% |
| Operating profit (loss) | 9901 | -€113,433 | -€23,461 | +€89,971 | +79.3% |
| Financial income | 75/76B | €1,781,877 | €0 | -€1.8m | -100.0% |
| Recurring financial income | 75 | €0 | €0 | = | |
| Non-recurring financial income | 76B | €1,781,877 | €0 | -€1.8m | -100.0% |
| Financial charges | 65/66B | €882,888 | €122,284 | -€760,604 | -86.1% |
| Recurring financial charges | 65 | €3,308 | €2,090 | -€1,218 | -36.8% |
| Non-recurring financial charges | 66B | €879,580 | €120,194 | -€759,386 | -86.3% |
| Profit (loss) for the period before taxes | 9903 | €785,555 | -€145,746 | -€931,301 | |
| Profit (loss) for the period | 9904 | €785,555 | -€145,746 | -€931,301 | |
| Profit (loss) for the period to be appropriated | 9905 | €785,555 | -€145,746 | -€931,301 |
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 30 September 2026 via checked.be.