BEMS Consulting: 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.
BEMS Consulting
Largest movements
- Cash +€51,521
up €51,521 (+20.1%), from €256,094 to €307,615
mainly Net result for the year (+€93,222) and Other debts (+€12,587)
- Receivables within one year -€10,600
down €10,600 (-24.5%), from €43,259 to €32,659
of which Trade receivables: -€25,010
- Tangible fixed assets -€4,302
down €4,302 (-19.2%), from €22,392 to €18,090
of which Furniture and vehicles: -€3,973
- Reserves +€252,308
up €252,308 (+13,565%), from €1,860 to €254,168
- Profit (loss) carried forward -€223,792
no longer reported in 2025 (was €223,792)
- Other debts +€12,587
up €12,587 (+20.2%), from €62,353 to €74,940
- Tax, wage and social debts -€3,820
down €3,820 (-24.2%), from €15,808 to €11,987
- Gross operating margin -€40,465
down €40,465 (-23.3%), from €173,394 to €132,929
- Taxes -€9,027
down €9,027 (-21.7%), from €41,668 to €32,641
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 | €323,515 | €360,130 | +€36,616 | +11.3% |
| Fixed assets | 21/28 | €23,672 | €19,370 | -€4,302 | -18.2% |
| Tangible fixed assets | 22/27 | €22,392 | €18,090 | -€4,302 | -19.2% |
| Land and buildings | 22 | €10,719 | €10,519 | -€199 | -1.9% |
| Plant, machinery and equipment | 23 | €130 | - | -€130 | |
| Furniture and vehicles | 24 | €11,544 | €7,571 | -€3,973 | -34.4% |
| Financial fixed assets | 28 | €1,280 | €1,280 | = | 0.0% |
| Current assets | 29/58 | €299,842 | €340,760 | +€40,918 | +13.6% |
| Amounts receivable within one year | 40/41 | €43,259 | €32,659 | -€10,600 | -24.5% |
| Trade receivables | 40 | €40,310 | €15,300 | -€25,010 | -62.0% |
| Other amounts receivable | 41 | €2,948 | €17,359 | +€14,411 | +489% |
| Cash at bank and in hand | 54/58 | €256,094 | €307,615 | +€51,521 | +20.1% |
| Deferred charges and accrued income | 490/1 | €490 | €486 | -€4 | -0.8% |
| Total equity and liabilities | 10/49 | €323,515 | €360,130 | +€36,616 | +11.3% |
| Equity | 10/15 | €244,252 | €272,768 | +€28,516 | +11.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €254,168 | +€252,308 | +13,565% |
| Distributable reserves | 133 | €1,860 | €254,168 | +€252,308 | +13,565% |
| Profit (loss) carried forward | 14 | €223,792 | - | -€223,792 | |
| Amounts payable | 17/49 | €79,263 | €87,363 | +€8,100 | +10.2% |
| Amounts payable within one year | 42/48 | €79,263 | €87,363 | +€8,100 | +10.2% |
| Trade debts | 44 | €1,103 | €435 | -€667 | -60.5% |
| Suppliers | 440/4 | €1,103 | €435 | -€667 | -60.5% |
| Taxes, remuneration and social security | 45 | €15,808 | €11,987 | -€3,820 | -24.2% |
| Taxes | 450/3 | €15,808 | €11,987 | -€3,820 | -24.2% |
| Other amounts payable | 47/48 | €62,353 | €74,940 | +€12,587 | +20.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,799 | €6,254 | +€455 | +7.8% |
| Other operating charges | 640/8 | €727 | €527 | -€201 | -27.6% |
| Gross operating margin | 9900 | €173,394 | €132,929 | -€40,465 | -23.3% |
| Operating profit (loss) | 9901 | €166,867 | €126,148 | -€40,719 | -24.4% |
| Financial income | 75/76B | €2 | - | -€2 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Financial charges | 65/66B | €212 | €285 | +€74 | +34.8% |
| Recurring financial charges | 65 | €212 | €285 | +€74 | +34.8% |
| Profit (loss) for the period before taxes | 9903 | €166,657 | €125,863 | -€40,795 | -24.5% |
| Income taxes | 67/77 | €41,668 | €32,641 | -€9,027 | -21.7% |
| Profit (loss) for the period | 9904 | €124,989 | €93,222 | -€31,768 | -25.4% |
| Profit (loss) for the period to be appropriated | 9905 | €124,989 | €93,222 | -€31,768 | -25.4% |
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 19 October 2026 via checked.be.