BEMR: 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.
BEMR
Largest movements
- Cash +€8,103
up €8,103 (+25.3%), from €32,052 to €40,155
mainly Trade debts (+€16,766) and Depreciation (+€7,391)
- Receivables after one year +€4,000
up €4,000 (+6.5%), from €62,000 to €66,000
- Tangible fixed assets -€2,171
down €2,171 (-9.4%), from €23,127 to €20,956
of which Plant, machinery and equipment: -€3,535
- Trade debts +€16,766
up €16,766 (+58.5%), from €28,638 to €45,404
- Current portion of long-term debt -€5,737
down €5,737 (-51.8%), from €11,084 to €5,347
- Debts after one year -€5,347
down €5,347 (-54.3%), from €9,851 to €4,504
- Reserves +€4,031
up €4,031 (+5.9%), from €68,885 to €72,916
of which Distributable reserves: +€4,031
- Tax, wage and social debts -€2,293
down €2,293 (-6.2%), from €37,194 to €34,900
of which Remuneration and social security: -€6,053
- Gross operating margin +€13,200
up €13,200 (+15.1%), from €87,642 to €100,842
- Staff costs +€6,097
up €6,097 (+7.8%), from €78,247 to €84,344
- Taxes +€2,184
up €2,184 (+196%), from €1,117 to €3,301
- Depreciation +€1,259
up €1,259 (+20.5%), from €6,132 to €7,391
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €177,609 | €186,461 | +€8,851 | +5.0% |
| Fixed assets | 21/28 | €26,027 | €23,856 | -€2,171 | -8.3% |
| Tangible fixed assets | 22/27 | €23,127 | €20,956 | -€2,171 | -9.4% |
| Plant, machinery and equipment | 23 | €18,203 | €14,668 | -€3,535 | -19.4% |
| Furniture and vehicles | 24 | €4,924 | €6,288 | +€1,364 | +27.7% |
| Financial fixed assets | 28 | €2,900 | €2,900 | = | 0.0% |
| Current assets | 29/58 | €151,582 | €162,605 | +€11,023 | +7.3% |
| Amounts receivable after more than one year | 29 | €62,000 | €66,000 | +€4,000 | +6.5% |
| Other amounts receivable | 291 | €62,000 | €66,000 | +€4,000 | +6.5% |
| Stocks and contracts in progress | 3 | €3,175 | €4,056 | +€881 | +27.7% |
| Stocks | 30/36 | €3,175 | €4,056 | +€881 | +27.7% |
| Amounts receivable within one year | 40/41 | €52,149 | €50,815 | -€1,334 | -2.6% |
| Trade receivables | 40 | €46,099 | €50,815 | +€4,716 | +10.2% |
| Other amounts receivable | 41 | €6,050 | - | -€6,050 | |
| Cash at bank and in hand | 54/58 | €32,052 | €40,155 | +€8,103 | +25.3% |
| Deferred charges and accrued income | 490/1 | €2,206 | €1,579 | -€627 | -28.4% |
| Total equity and liabilities | 10/49 | €177,609 | €186,461 | +€8,851 | +5.0% |
| Equity | 10/15 | €90,288 | €94,320 | +€4,031 | +4.5% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Reserves | 13 | €68,885 | €72,916 | +€4,031 | +5.9% |
| 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 | €67,025 | €71,056 | +€4,031 | +6.0% |
| Profit (loss) carried forward | 14 | €8,904 | €8,904 | = | 0.0% |
| Amounts payable | 17/49 | €87,321 | €92,141 | +€4,820 | +5.5% |
| Amounts payable after more than one year | 17 | €9,851 | €4,504 | -€5,347 | -54.3% |
| Financial debts | 170/4 | €9,851 | €4,504 | -€5,347 | -54.3% |
| Amounts payable within one year | 42/48 | €77,471 | €87,637 | +€10,167 | +13.1% |
| Current portion of amounts payable after more than one year | 42 | €11,084 | €5,347 | -€5,737 | -51.8% |
| Trade debts | 44 | €28,638 | €45,404 | +€16,766 | +58.5% |
| Suppliers | 440/4 | €28,638 | €45,404 | +€16,766 | +58.5% |
| Taxes, remuneration and social security | 45 | €37,194 | €34,900 | -€2,293 | -6.2% |
| Taxes | 450/3 | €16,573 | €20,333 | +€3,760 | +22.7% |
| Remuneration and social security | 454/9 | €20,620 | €14,567 | -€6,053 | -29.4% |
| Other amounts payable | 47/48 | €554 | €1,986 | +€1,432 | +258% |
| Remuneration, social security and pensions | 62 | €78,247 | €84,344 | +€6,097 | +7.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,132 | €7,391 | +€1,259 | +20.5% |
| Other operating charges | 640/8 | €1,874 | €999 | -€874 | -46.7% |
| Gross operating margin | 9900 | €87,642 | €100,842 | +€13,200 | +15.1% |
| Operating profit (loss) | 9901 | €1,389 | €8,108 | +€6,718 | +484% |
| Financial charges | 65/66B | €1,064 | €775 | -€289 | -27.2% |
| Recurring financial charges | 65 | €1,064 | €775 | -€289 | -27.2% |
| Profit (loss) for the period before taxes | 9903 | €325 | €7,333 | +€7,008 | +2,158% |
| Income taxes | 67/77 | €1,117 | €3,301 | +€2,184 | +196% |
| Profit (loss) for the period | 9904 | -€792 | €4,031 | +€4,824 | |
| Profit (loss) for the period to be appropriated | 9905 | -€792 | €4,031 | +€4,824 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.