BEMS Kitchen: 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 Kitchen
Largest movements
- Intangible fixed assets +€16,784
up €16,784 (+35.8%), from €46,855 to €63,638
- Receivables within one year +€9,428
up €9,428 (+37.7%), from €24,996 to €34,424
of which Trade receivables: +€13,444
- Cash -€3,154
down €3,154 (-15.0%), from €21,009 to €17,856
mainly Investment in fixed assets (net) (-€32,500) and Debts after one year (-€15,509)
- Deferred charges and accrued income +€2,579
up €2,579 (+35.8%), from €7,198 to €9,777
- Tangible fixed assets -€2,527
down €2,527 (-30.8%), from €8,213 to €5,686
- Trade debts +€19,679
up €19,679 (+203.0%), from €9,693 to €29,372
- Debts after one year -€15,509
down €15,509 (-42.5%), from €36,451 to €20,942
- Tax, wage and social debts +€14,135
up €14,135 (+101.0%), from €14,000 to €28,135
of which Taxes: +€9,919
- Profit (loss) carried forward +€7,313
up €7,313 (+23.0%), from -€31,805 to -€24,492
- Other debts -€7,299
down €7,299 (-13.1%), from €55,850 to €48,551
- Staff costs -€23,481
down €23,481 (-14.0%), from €167,546 to €144,065
- Financial income +€10,928
up €10,928 (+442.6%), from €2,469 to €13,398
- Depreciation -€5,998
down €5,998 (-24.2%), from €24,806 to €18,808
- Financial charges -€3,779
down €3,779 (-35.3%), from €10,718 to €6,939
- Gross operating margin -€3,642
down €3,642 (-2.1%), from €170,370 to €166,728
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 | €120,469 | €143,015 | +€22,546 | +18.7% |
| Formation expenses | 20 | €1,836 | €1,271 | -€565 | -30.8% |
| Fixed assets | 21/28 | €65,430 | €79,687 | +€14,257 | +21.8% |
| Intangible fixed assets | 21 | €46,855 | €63,638 | +€16,784 | +35.8% |
| Tangible fixed assets | 22/27 | €8,213 | €5,686 | -€2,527 | -30.8% |
| Furniture and vehicles | 24 | €8,213 | €5,686 | -€2,527 | -30.8% |
| Financial fixed assets | 28 | €10,363 | €10,363 | = | 0.0% |
| Current assets | 29/58 | €53,203 | €62,057 | +€8,854 | +16.6% |
| Amounts receivable within one year | 40/41 | €24,996 | €34,424 | +€9,428 | +37.7% |
| Trade receivables | 40 | €20,981 | €34,424 | +€13,444 | +64.1% |
| Other amounts receivable | 41 | €4,016 | - | -€4,016 | |
| Cash at bank and in hand | 54/58 | €21,009 | €17,856 | -€3,154 | -15.0% |
| Deferred charges and accrued income | 490/1 | €7,198 | €9,777 | +€2,579 | +35.8% |
| Total equity and liabilities | 10/49 | €120,469 | €143,015 | +€22,546 | +18.7% |
| Equity | 10/15 | -€16,805 | -€9,492 | +€7,313 | +43.5% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€31,805 | -€24,492 | +€7,313 | +23.0% |
| Amounts payable | 17/49 | €137,274 | €152,507 | +€15,233 | +11.1% |
| Amounts payable after more than one year | 17 | €36,451 | €20,942 | -€15,509 | -42.5% |
| Financial debts | 170/4 | €36,451 | €20,942 | -€15,509 | -42.5% |
| Amounts payable within one year | 42/48 | €100,823 | €131,565 | +€30,741 | +30.5% |
| Current portion of amounts payable after more than one year | 42 | €21,280 | €25,507 | +€4,227 | +19.9% |
| Trade debts | 44 | €9,693 | €29,372 | +€19,679 | +203.0% |
| Suppliers | 440/4 | €9,693 | €29,372 | +€19,679 | +203.0% |
| Taxes, remuneration and social security | 45 | €14,000 | €28,135 | +€14,135 | +101.0% |
| Taxes | 450/3 | - | €9,919 | +€9,919 | |
| Remuneration and social security | 454/9 | €14,000 | €18,216 | +€4,216 | +30.1% |
| Other amounts payable | 47/48 | €55,850 | €48,551 | -€7,299 | -13.1% |
| Remuneration, social security and pensions | 62 | €167,546 | €144,065 | -€23,481 | -14.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,806 | €18,808 | -€5,998 | -24.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €3,000 | +€3,000 | |
| Other operating charges | 640/8 | €1,574 | - | -€1,574 | |
| Gross operating margin | 9900 | €170,370 | €166,728 | -€3,642 | -2.1% |
| Operating profit (loss) | 9901 | -€23,557 | €854 | +€24,411 | |
| Financial income | 75/76B | €2,469 | €13,398 | +€10,928 | +442.6% |
| Recurring financial income | 75 | €2,469 | €13,398 | +€10,928 | +442.6% |
| Financial charges | 65/66B | €10,718 | €6,939 | -€3,779 | -35.3% |
| Recurring financial charges | 65 | €10,718 | €6,939 | -€3,779 | -35.3% |
| Profit (loss) for the period before taxes | 9903 | -€31,805 | €7,313 | +€39,118 | |
| Profit (loss) for the period | 9904 | -€31,805 | €7,313 | +€39,118 | |
| Profit (loss) for the period to be appropriated | 9905 | -€31,805 | €7,313 | +€39,118 |
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 11 October 2026 via checked.be.