BEMOO ENGINEERING: 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.
BEMOO ENGINEERING
Largest movements
- Cash +€22,527
up €22,527 (+28.5%), from €79,111 to €101,638
mainly Other debts (+€43,783) and Net result for the year (+€20,940)
- Tangible fixed assets -€11,143
down €11,143 (-24.7%), from €45,079 to €33,936
of which Furniture and vehicles: -€11,736
- Other debts +€43,783
up €43,783 (+398%), from €10,988 to €54,771
- Reserves -€31,480
down €31,480 (-28.0%), from €112,409 to €80,929
- Gross operating margin -€4,190
down €4,190 (-8.6%), from €48,928 to €44,738
- Financial income +€1,173
up €1,173 (+595%), from €197 to €1,371
- Depreciation +€634
up €634 (+5.0%), from €12,777 to €13,411
- Taxes -€494
down €494 (-4.5%), from €11,026 to €10,532
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 | €141,869 | €154,759 | +€12,889 | +9.1% |
| Fixed assets | 21/28 | €45,079 | €33,936 | -€11,143 | -24.7% |
| Tangible fixed assets | 22/27 | €45,079 | €33,936 | -€11,143 | -24.7% |
| Furniture and vehicles | 24 | €41,211 | €29,476 | -€11,736 | -28.5% |
| Other tangible fixed assets | 26 | €3,868 | €4,461 | +€593 | +15.3% |
| Current assets | 29/58 | €96,790 | €120,822 | +€24,032 | +24.8% |
| Amounts receivable within one year | 40/41 | €12,482 | €13,728 | +€1,246 | +10.0% |
| Trade receivables | 40 | €10,908 | €12,184 | +€1,275 | +11.7% |
| Other amounts receivable | 41 | €1,574 | €1,544 | -€30 | -1.9% |
| Cash at bank and in hand | 54/58 | €79,111 | €101,638 | +€22,527 | +28.5% |
| Deferred charges and accrued income | 490/1 | €5,197 | €5,457 | +€260 | +5.0% |
| Total equity and liabilities | 10/49 | €141,869 | €154,759 | +€12,889 | +9.1% |
| Equity | 10/15 | €124,909 | €93,429 | -€31,480 | -25.2% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Reserves | 13 | €112,409 | €80,929 | -€31,480 | -28.0% |
| Distributable reserves | 133 | €112,409 | €80,929 | -€31,480 | -28.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €16,960 | €61,329 | +€44,369 | +262% |
| Amounts payable within one year | 42/48 | €16,960 | €61,329 | +€44,369 | +262% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €0 | €22 | +€22 | |
| Credit institutions | 430/8 | €0 | - | = | |
| Other loans | 439 | - | €22 | +€22 | |
| Trade debts | 44 | €2,197 | €3,327 | +€1,130 | +51.5% |
| Suppliers | 440/4 | €2,197 | €3,327 | +€1,130 | +51.5% |
| Taxes, remuneration and social security | 45 | €3,775 | €3,209 | -€566 | -15.0% |
| Taxes | 450/3 | €3,775 | €3,209 | -€566 | -15.0% |
| Other amounts payable | 47/48 | €10,988 | €54,771 | +€43,783 | +398% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,777 | €13,411 | +€634 | +5.0% |
| Other operating charges | 640/8 | €1,043 | €1,091 | +€48 | +4.6% |
| Gross operating margin | 9900 | €48,928 | €44,738 | -€4,190 | -8.6% |
| Operating profit (loss) | 9901 | €35,108 | €30,235 | -€4,873 | -13.9% |
| Financial income | 75/76B | €197 | €1,371 | +€1,173 | +595% |
| Recurring financial income | 75 | €197 | €1,371 | +€1,173 | +595% |
| Financial charges | 65/66B | €150 | €133 | -€16 | -10.8% |
| Recurring financial charges | 65 | €150 | €133 | -€16 | -10.8% |
| Profit (loss) for the period before taxes | 9903 | €35,156 | €31,473 | -€3,683 | -10.5% |
| Income taxes | 67/77 | €11,026 | €10,532 | -€494 | -4.5% |
| Profit (loss) for the period | 9904 | €24,130 | €20,940 | -€3,190 | -13.2% |
| Profit (loss) for the period to be appropriated | 9905 | €24,130 | €20,940 | -€3,190 | -13.2% |
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 28 October 2026 via checked.be.