Bemotech: 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.
Bemotech
Largest movements
- Cash +€32,074
up €32,074 (+33.4%), from €96,041 to €128,115
mainly Net result for the year (+€35,877) and Depreciation (+€25,394)
- Tangible fixed assets -€18,806
down €18,806 (-5.7%), from €329,681 to €310,875
of which Land and buildings: -€10,063
- Reserves +€35,877
up €35,877 (+23.4%), from €153,605 to €189,482
- Debts after one year -€14,994
down €14,994 (-5.8%), from €256,609 to €241,615
- Short-term financial debts -€7,262
down €7,262 (-100.0%), from €7,262 to €0
- Gross operating margin -€9,675
down €9,675 (-7.2%), from €134,743 to €125,068
- Staff costs +€4,454
up €4,454 (+14.6%), from €30,446 to €34,900
- Taxes -€2,966
down €2,966 (-16.1%), from €18,473 to €15,506
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 | €445,387 | €459,315 | +€13,928 | +3.1% |
| Fixed assets | 21/28 | €329,681 | €310,875 | -€18,806 | -5.7% |
| Tangible fixed assets | 22/27 | €329,681 | €310,875 | -€18,806 | -5.7% |
| Land and buildings | 22 | €304,285 | €294,222 | -€10,063 | -3.3% |
| Plant, machinery and equipment | 23 | €8,312 | €6,580 | -€1,732 | -20.8% |
| Furniture and vehicles | 24 | €15,080 | €8,738 | -€6,342 | -42.1% |
| Other tangible fixed assets | 26 | €2,004 | €1,335 | -€669 | -33.4% |
| Current assets | 29/58 | €115,706 | €148,440 | +€32,734 | +28.3% |
| Stocks and contracts in progress | 3 | €9,469 | €9,037 | -€432 | -4.6% |
| Stocks | 30/36 | €9,469 | €9,037 | -€432 | -4.6% |
| Amounts receivable within one year | 40/41 | €9,470 | €10,903 | +€1,433 | +15.1% |
| Trade receivables | 40 | €6,918 | €10,424 | +€3,506 | +50.7% |
| Other amounts receivable | 41 | €2,552 | €479 | -€2,074 | -81.2% |
| Cash at bank and in hand | 54/58 | €96,041 | €128,115 | +€32,074 | +33.4% |
| Deferred charges and accrued income | 490/1 | €725 | €385 | -€340 | -46.9% |
| Total equity and liabilities | 10/49 | €445,387 | €459,315 | +€13,928 | +3.1% |
| Equity | 10/15 | €156,605 | €192,482 | +€35,877 | +22.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €153,605 | €189,482 | +€35,877 | +23.4% |
| Distributable reserves | 133 | €153,605 | €189,482 | +€35,877 | +23.4% |
| Amounts payable | 17/49 | €288,782 | €266,833 | -€21,949 | -7.6% |
| Amounts payable after more than one year | 17 | €256,609 | €241,615 | -€14,994 | -5.8% |
| Financial debts | 170/4 | €256,609 | €241,615 | -€14,994 | -5.8% |
| Amounts payable within one year | 42/48 | €32,174 | €25,063 | -€7,111 | -22.1% |
| Current portion of amounts payable after more than one year | 42 | €14,358 | €14,994 | +€635 | +4.4% |
| Financial debts | 43 | €7,262 | €0 | -€7,262 | -100.0% |
| Credit institutions | 430/8 | €7,262 | €0 | -€7,262 | -100.0% |
| Trade debts | 44 | €3,278 | €2,268 | -€1,010 | -30.8% |
| Suppliers | 440/4 | €3,278 | €2,268 | -€1,010 | -30.8% |
| Taxes, remuneration and social security | 45 | €4,734 | €5,937 | +€1,204 | +25.4% |
| Taxes | 450/3 | €70 | €2,235 | +€2,165 | +3082.9% |
| Remuneration and social security | 454/9 | €4,664 | €3,702 | -€962 | -20.6% |
| Other amounts payable | 47/48 | €2,542 | €1,864 | -€678 | -26.7% |
| Accrued charges and deferred income | 492/3 | €0 | €156 | +€156 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €30,446 | €34,900 | +€4,454 | +14.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,340 | €25,394 | +€1,054 | +4.3% |
| Other operating charges | 640/8 | €1,249 | €875 | -€373 | -29.9% |
| Non-recurring operating charges | 66A | €2,612 | €500 | -€2,112 | -80.9% |
| Gross operating margin | 9900 | €134,743 | €125,068 | -€9,675 | -7.2% |
| Operating profit (loss) | 9901 | €76,096 | €63,398 | -€12,698 | -16.7% |
| Financial income | 75/76B | €252 | €267 | +€14 | +5.6% |
| Recurring financial income | 75 | €252 | €267 | +€14 | +5.6% |
| Financial charges | 65/66B | €13,153 | €12,281 | -€872 | -6.6% |
| Recurring financial charges | 65 | €13,153 | €12,281 | -€872 | -6.6% |
| Profit (loss) for the period before taxes | 9903 | €63,195 | €51,383 | -€11,812 | -18.7% |
| Income taxes | 67/77 | €18,473 | €15,506 | -€2,966 | -16.1% |
| Profit (loss) for the period | 9904 | €44,722 | €35,877 | -€8,846 | -19.8% |
| Profit (loss) for the period to be appropriated | 9905 | €44,722 | €35,877 | -€8,846 | -19.8% |
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 6 October 2026 via checked.be.