BEMOTEC: 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.
BEMOTEC
Largest movements
- Receivables within one year +€40,658
up €40,658 (+263.1%), from €15,450 to €56,108
of which Trade receivables: +€39,299
- Stocks and contracts -€14,875
down €14,875 (-16.7%), from €89,138 to €74,263
of which Contracts in progress: -€11,125
- Tangible fixed assets +€14,824
up €14,824 (+3.1%), from €482,962 to €497,786
of which Plant, machinery and equipment: +€17,587
- Debts after one year +€90,275
up €90,275 (+23.4%), from €386,392 to €476,667
- Trade debts -€50,095
down €50,095 (-77.4%), from €64,707 to €14,612
- Current portion of long-term debt +€13,779
up €13,779 (+36.7%), from €37,524 to €51,304
- Short-term financial debts -€9,000
down €9,000 (-20.0%), from €45,000 to €36,000
- Gross operating margin +€17,568
up €17,568 (+12.8%), from €137,766 to €155,335
- Staff costs +€14,150
up €14,150 (+15.3%), from €92,320 to €106,470
- Depreciation +€4,277
up €4,277 (+15.8%), from €27,065 to €31,342
- Financial charges -€3,404
down €3,404 (-22.8%), from €14,938 to €11,534
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 | €592,092 | €630,792 | +€38,700 | +6.5% |
| Fixed assets | 21/28 | €482,962 | €497,786 | +€14,824 | +3.1% |
| Tangible fixed assets | 22/27 | €482,962 | €497,786 | +€14,824 | +3.1% |
| Land and buildings | 22 | €435,724 | €418,413 | -€17,311 | -4.0% |
| Plant, machinery and equipment | 23 | €46,359 | €63,946 | +€17,587 | +37.9% |
| Furniture and vehicles | 24 | €879 | €15,426 | +€14,548 | +1655.4% |
| Current assets | 29/58 | €109,129 | €133,006 | +€23,876 | +21.9% |
| Stocks and contracts in progress | 3 | €89,138 | €74,263 | -€14,875 | -16.7% |
| Stocks | 30/36 | €59,500 | €55,750 | -€3,750 | -6.3% |
| Contracts in progress | 37 | €29,638 | €18,513 | -€11,125 | -37.5% |
| Amounts receivable within one year | 40/41 | €15,450 | €56,108 | +€40,658 | +263.1% |
| Trade receivables | 40 | €14,837 | €54,136 | +€39,299 | +264.9% |
| Other amounts receivable | 41 | €613 | €1,972 | +€1,359 | +221.7% |
| Cash at bank and in hand | 54/58 | €4,541 | €2,634 | -€1,907 | -42.0% |
| Total equity and liabilities | 10/49 | €592,092 | €630,792 | +€38,700 | +6.5% |
| Equity | 10/15 | €32,955 | €32,434 | -€521 | -1.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €30,860 | €30,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €29,000 | €29,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,105 | -€4,626 | -€521 | -12.7% |
| Amounts payable | 17/49 | €559,137 | €598,358 | +€39,221 | +7.0% |
| Amounts payable after more than one year | 17 | €386,392 | €476,667 | +€90,275 | +23.4% |
| Financial debts | 170/4 | €386,392 | €476,667 | +€90,275 | +23.4% |
| Amounts payable within one year | 42/48 | €172,745 | €121,691 | -€51,054 | -29.6% |
| Current portion of amounts payable after more than one year | 42 | €37,524 | €51,304 | +€13,779 | +36.7% |
| Financial debts | 43 | €45,000 | €36,000 | -€9,000 | -20.0% |
| Credit institutions | 430/8 | €45,000 | €36,000 | -€9,000 | -20.0% |
| Trade debts | 44 | €64,707 | €14,612 | -€50,095 | -77.4% |
| Suppliers | 440/4 | €64,707 | €14,612 | -€50,095 | -77.4% |
| Taxes, remuneration and social security | 45 | €7,883 | €6,668 | -€1,215 | -15.4% |
| Taxes | 450/3 | €3,242 | €1,928 | -€1,314 | -40.5% |
| Remuneration and social security | 454/9 | €4,641 | €4,740 | +€99 | +2.1% |
| Other amounts payable | 47/48 | €17,630 | €13,107 | -€4,523 | -25.7% |
| Remuneration, social security and pensions | 62 | €92,320 | €106,470 | +€14,150 | +15.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,065 | €31,342 | +€4,277 | +15.8% |
| Other operating charges | 640/8 | €5,331 | €4,962 | -€369 | -6.9% |
| Gross operating margin | 9900 | €137,766 | €155,335 | +€17,568 | +12.8% |
| Operating profit (loss) | 9901 | €13,051 | €12,562 | -€490 | -3.8% |
| Financial income | 75/76B | €522 | €380 | -€142 | -27.2% |
| Recurring financial income | 75 | €522 | €380 | -€142 | -27.2% |
| Financial charges | 65/66B | €14,938 | €11,534 | -€3,404 | -22.8% |
| Recurring financial charges | 65 | €14,938 | €11,534 | -€3,404 | -22.8% |
| Profit (loss) for the period before taxes | 9903 | -€1,365 | €1,407 | +€2,772 | |
| Income taxes | 67/77 | €854 | €1,928 | +€1,074 | +125.8% |
| Profit (loss) for the period | 9904 | -€2,219 | -€521 | +€1,698 | +76.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,219 | -€521 | +€1,698 | +76.5% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.