BEMOCO: 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.
BEMOCO
Largest movements
- Stocks and contracts +€43,448
up €43,448 (+12.4%), from €350,186 to €393,635
- Cash +€36,388
up €36,388 (+356%), from €10,230 to €46,618
mainly Net result for the year (+€68,715) and Trade debts (+€19,697)
- Receivables within one year +€21,751
up €21,751 (+55.1%), from €39,485 to €61,236
of which Other amounts receivable: +€15,262
- Tangible fixed assets -€11,411
down €11,411 (-24.9%), from €45,842 to €34,431
of which Furniture and vehicles: -€10,421
- Reserves +€68,715
up €68,715 (+16.3%), from €420,774 to €489,490
- Trade debts +€19,697
up €19,697 (+956%), from €2,061 to €21,758
- Gross operating margin -€9,625
down €9,625 (-8.2%), from €117,164 to €107,539
- Taxes -€3,929
down €3,929 (-12.6%), from €31,122 to €27,193
- Financial income -€3,902
down €3,902 (-93.2%), from €4,186 to €284
of which Financial income: -€3,902
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.
Derived cash bridge
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 | €451,578 | €541,825 | +€90,247 | +20.0% |
| Fixed assets | 21/28 | €50,842 | €39,431 | -€11,411 | -22.4% |
| Tangible fixed assets | 22/27 | €45,842 | €34,431 | -€11,411 | -24.9% |
| Plant, machinery and equipment | 23 | €8,742 | €7,752 | -€990 | -11.3% |
| Furniture and vehicles | 24 | €37,100 | €26,679 | -€10,421 | -28.1% |
| Financial fixed assets | 28 | €5,000 | €5,000 | = | 0.0% |
| Current assets | 29/58 | €400,736 | €502,393 | +€101,658 | +25.4% |
| Stocks and contracts in progress | 3 | €350,186 | €393,635 | +€43,448 | +12.4% |
| Stocks | 30/36 | €350,186 | €393,635 | +€43,448 | +12.4% |
| Amounts receivable within one year | 40/41 | €39,485 | €61,236 | +€21,751 | +55.1% |
| Trade receivables | 40 | €34,485 | €40,974 | +€6,489 | +18.8% |
| Other amounts receivable | 41 | €5,000 | €20,262 | +€15,262 | +305% |
| Cash at bank and in hand | 54/58 | €10,230 | €46,618 | +€36,388 | +356% |
| Deferred charges and accrued income | 490/1 | €834 | €905 | +€71 | +8.5% |
| Total equity and liabilities | 10/49 | €451,578 | €541,825 | +€90,247 | +20.0% |
| Equity | 10/15 | €433,174 | €501,890 | +€68,715 | +15.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €420,774 | €489,490 | +€68,715 | +16.3% |
| Distributable reserves | 133 | €420,774 | €489,490 | +€68,715 | +16.3% |
| Amounts payable | 17/49 | €18,404 | €39,935 | +€21,531 | +117% |
| Amounts payable within one year | 42/48 | €18,404 | €39,935 | +€21,531 | +117% |
| Trade debts | 44 | €2,061 | €21,758 | +€19,697 | +956% |
| Suppliers | 440/4 | €2,061 | €21,758 | +€19,697 | +956% |
| Taxes, remuneration and social security | 45 | €16,342 | €18,176 | +€1,834 | +11.2% |
| Taxes | 450/3 | €16,342 | €18,176 | +€1,834 | +11.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,553 | €11,411 | -€142 | -1.2% |
| Other operating charges | 640/8 | €513 | €462 | -€51 | -10.0% |
| Gross operating margin | 9900 | €117,164 | €107,539 | -€9,625 | -8.2% |
| Operating profit (loss) | 9901 | €105,098 | €95,666 | -€9,431 | -9.0% |
| Financial income | 75/76B | €4,186 | €284 | -€3,902 | -93.2% |
| Recurring financial income | 75 | €4,186 | €284 | -€3,902 | -93.2% |
| Non-recurring financial income | 76B | €4,186 | €284 | -€3,902 | -93.2% |
| Financial charges | 65/66B | €46 | €42 | -€4 | -8.3% |
| Recurring financial charges | 65 | €46 | €42 | -€4 | -8.3% |
| Profit (loss) for the period before taxes | 9903 | €109,238 | €95,908 | -€13,329 | -12.2% |
| Income taxes | 67/77 | €31,122 | €27,193 | -€3,929 | -12.6% |
| Profit (loss) for the period | 9904 | €78,115 | €68,715 | -€9,400 | -12.0% |
| Profit (loss) for the period to be appropriated | 9905 | €78,115 | €68,715 | -€9,400 | -12.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.