BEMS Management: 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.
BEMS Management
Largest movements
- Cash +€12,583
up €12,583 (+30.3%), from €41,524 to €54,106
mainly Net result for the year (+€21,225) and Depreciation (+€708)
- Deferred charges and accrued income +€847
up €847 (+564.6%), from €150 to €997
- Tangible fixed assets -€708
down €708 (-38.0%), from €1,865 to €1,157
- Reserves +€21,225
up €21,225 (+98.2%), from €21,625 to €42,850
- Other debts -€5,280
down €5,280 (-67.7%), from €7,797 to €2,517
- Tax, wage and social debts -€3,303
down €3,303 (-35.4%), from €9,338 to €6,035
of which Remuneration and social security: -€2,000
- Gross operating margin +€7,456
up €7,456 (+28.8%), from €25,876 to €33,332
- Taxes +€2,437
up €2,437 (+34.5%), from €7,065 to €9,502
- Financial charges +€1,161
up €1,161 (+1236.7%), from €94 to €1,255
- Other operating charges -€634
down €634 (-49.7%), from €1,277 to €642
- Financial income -€411
no longer reported in 2025 (was €411)
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 | €43,656 | €56,378 | +€12,722 | +29.1% |
| Fixed assets | 21/28 | €1,982 | €1,274 | -€708 | -35.7% |
| Tangible fixed assets | 22/27 | €1,865 | €1,157 | -€708 | -38.0% |
| Furniture and vehicles | 24 | €1,865 | €1,157 | -€708 | -38.0% |
| Financial fixed assets | 28 | €117 | €117 | = | 0.0% |
| Current assets | 29/58 | €41,674 | €55,103 | +€13,430 | +32.2% |
| Cash at bank and in hand | 54/58 | €41,524 | €54,106 | +€12,583 | +30.3% |
| Deferred charges and accrued income | 490/1 | €150 | €997 | +€847 | +564.6% |
| Total equity and liabilities | 10/49 | €43,656 | €56,378 | +€12,722 | +29.1% |
| Equity | 10/15 | €24,625 | €45,850 | +€21,225 | +86.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €21,625 | €42,850 | +€21,225 | +98.2% |
| Distributable reserves | 133 | €21,625 | €42,850 | +€21,225 | +98.2% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €19,031 | €10,528 | -€8,503 | -44.7% |
| Amounts payable within one year | 42/48 | €19,031 | €10,528 | -€8,503 | -44.7% |
| Trade debts | 44 | €1,896 | €1,975 | +€79 | +4.2% |
| Suppliers | 440/4 | €1,896 | €1,975 | +€79 | +4.2% |
| Taxes, remuneration and social security | 45 | €9,338 | €6,035 | -€3,303 | -35.4% |
| Taxes | 450/3 | €7,338 | €6,035 | -€1,303 | -17.8% |
| Remuneration and social security | 454/9 | €2,000 | - | -€2,000 | |
| Other amounts payable | 47/48 | €7,797 | €2,517 | -€5,280 | -67.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €708 | €708 | = | 0.0% |
| Other operating charges | 640/8 | €1,277 | €642 | -€634 | -49.7% |
| Gross operating margin | 9900 | €25,876 | €33,332 | +€7,456 | +28.8% |
| Operating profit (loss) | 9901 | €23,891 | €31,982 | +€8,091 | +33.9% |
| Financial income | 75/76B | €411 | - | -€411 | |
| Recurring financial income | 75 | €411 | - | -€411 | |
| Financial charges | 65/66B | €94 | €1,255 | +€1,161 | +1236.7% |
| Recurring financial charges | 65 | €94 | €1,255 | +€1,161 | +1236.7% |
| Profit (loss) for the period before taxes | 9903 | €24,208 | €30,727 | +€6,518 | +26.9% |
| Income taxes | 67/77 | €7,065 | €9,502 | +€2,437 | +34.5% |
| Profit (loss) for the period | 9904 | €17,143 | €21,225 | +€4,081 | +23.8% |
| Profit (loss) for the period to be appropriated | 9905 | €17,143 | €21,225 | +€4,081 | +23.8% |
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 1 October 2026 via checked.be.