BEMOLURO: 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.
BEMOLURO
Largest movements
- Cash -€20,571
down €20,571 (-21.6%), from €95,428 to €74,857
mainly Other debts (-€22,857) and Net result for the year (-€5,058)
- Tangible fixed assets -€7,497
down €7,497 (-3.7%), from €204,068 to €196,571
of which Land and buildings: -€6,364
- Other debts -€22,857
down €22,857 (-97.0%), from €23,575 to €718
- Profit (loss) carried forward -€5,058
down €5,058, from €0 to -€5,058
- Gross operating margin -€4,888
down €4,888 (-57.5%), from €8,498 to €3,610
- Taxes -€231
down €231, from €137 to -€94
- Other operating charges +€194
up €194 (+13.4%), from €1,451 to €1,645
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 | €300,213 | €272,198 | -€28,015 | -9.3% |
| Fixed assets | 21/28 | €204,068 | €196,571 | -€7,497 | -3.7% |
| Tangible fixed assets | 22/27 | €204,068 | €196,571 | -€7,497 | -3.7% |
| Land and buildings | 22 | €201,218 | €194,854 | -€6,364 | -3.2% |
| Plant, machinery and equipment | 23 | €2,851 | €1,718 | -€1,133 | -39.8% |
| Current assets | 29/58 | €96,145 | €75,627 | -€20,518 | -21.3% |
| Amounts receivable within one year | 40/41 | €359 | €403 | +€44 | +12.4% |
| Trade receivables | 40 | €175 | €0 | -€175 | -100.0% |
| Other amounts receivable | 41 | €183 | €403 | +€220 | +119.7% |
| Cash at bank and in hand | 54/58 | €95,428 | €74,857 | -€20,571 | -21.6% |
| Deferred charges and accrued income | 490/1 | €359 | €367 | +€8 | +2.3% |
| Total equity and liabilities | 10/49 | €300,213 | €272,198 | -€28,015 | -9.3% |
| Equity | 10/15 | €206,117 | €201,060 | -€5,058 | -2.5% |
| Contributions | 10/11 | €159,692 | €159,692 | = | 0.0% |
| Capital | 10 | €159,692 | €159,692 | = | 0.0% |
| Issued capital | 100 | €159,692 | €159,692 | = | 0.0% |
| Reserves | 13 | €46,425 | €46,425 | = | 0.0% |
| Non-distributable reserves | 130/1 | €11,214 | €11,214 | = | 0.0% |
| Legal reserve | 130 | €11,214 | €11,214 | = | 0.0% |
| Tax-exempt reserves | 132 | €34,511 | €34,511 | = | 0.0% |
| Distributable reserves | 133 | €701 | €701 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | -€5,058 | -€5,058 | |
| Provisions and deferred taxes | 16 | €70,346 | €70,346 | = | 0.0% |
| Deferred taxes | 168 | €70,346 | €70,346 | = | 0.0% |
| Amounts payable | 17/49 | €23,750 | €793 | -€22,957 | -96.7% |
| Amounts payable within one year | 42/48 | €23,750 | €793 | -€22,957 | -96.7% |
| Trade debts | 44 | €175 | €75 | -€100 | -57.2% |
| Suppliers | 440/4 | €175 | €75 | -€100 | -57.2% |
| Other amounts payable | 47/48 | €23,575 | €718 | -€22,857 | -97.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,497 | €7,497 | = | 0.0% |
| Other operating charges | 640/8 | €1,451 | €1,645 | +€194 | +13.4% |
| Gross operating margin | 9900 | €8,498 | €3,610 | -€4,888 | -57.5% |
| Operating profit (loss) | 9901 | -€450 | -€5,532 | -€5,082 | -1129.8% |
| Financial income | 75/76B | €458 | €429 | -€28 | -6.2% |
| Recurring financial income | 75 | €458 | €429 | -€28 | -6.2% |
| Financial charges | 65/66B | €45 | €49 | +€4 | +9.5% |
| Recurring financial charges | 65 | €45 | €49 | +€4 | +9.5% |
| Profit (loss) for the period before taxes | 9903 | -€37 | -€5,151 | -€5,114 | -13841.6% |
| Income taxes | 67/77 | €137 | -€94 | -€231 | |
| Profit (loss) for the period | 9904 | -€174 | -€5,058 | -€4,883 | -2801.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€174 | -€5,058 | -€4,883 | -2801.5% |
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.