BEMS Solutions: 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 Solutions
Largest movements
- Cash +€138,795
up €138,795 (+36.3%), from €382,113 to €520,908
mainly Net result for the year (+€95,232) and Other debts (+€63,795)
- Tangible fixed assets -€42,271
down €42,271 (-78.4%), from €53,893 to €11,622
of which Land and buildings: -€42,214
- Receivables within one year -€8,047
down €8,047 (-17.8%), from €45,089 to €37,042
of which Other amounts receivable: -€13,105
- Other debts +€63,795
up €63,795 (+982.2%), from €6,495 to €70,291
- Reserves +€27,382
up €27,382 (+7.0%), from €389,373 to €416,755
- Gross operating margin +€83,463
up €83,463 (+91.7%), from €91,040 to €174,503
- Financial charges +€33,447
up €33,447 (+2691.5%), from €1,243 to €34,690
of which Non-recurring financial charges: +€34,000
- Taxes +€16,913
up €16,913 (+73.7%), from €22,937 to €39,851
- Depreciation -€5,162
down €5,162 (-72.8%), from €7,086 to €1,924
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 | €502,693 | €588,340 | +€85,648 | +17.0% |
| Fixed assets | 21/28 | €54,993 | €12,722 | -€42,271 | -76.9% |
| Tangible fixed assets | 22/27 | €53,893 | €11,622 | -€42,271 | -78.4% |
| Land and buildings | 22 | €50,000 | €7,786 | -€42,214 | -84.4% |
| Furniture and vehicles | 24 | €3,893 | €3,836 | -€57 | -1.5% |
| Financial fixed assets | 28 | €1,100 | €1,100 | = | 0.0% |
| Current assets | 29/58 | €447,699 | €575,618 | +€127,919 | +28.6% |
| Stocks and contracts in progress | 3 | €13,818 | €13,128 | -€690 | -5.0% |
| Stocks | 30/36 | €13,818 | €13,128 | -€690 | -5.0% |
| Amounts receivable within one year | 40/41 | €45,089 | €37,042 | -€8,047 | -17.8% |
| Trade receivables | 40 | €19,994 | €25,052 | +€5,058 | +25.3% |
| Other amounts receivable | 41 | €25,095 | €11,990 | -€13,105 | -52.2% |
| Cash at bank and in hand | 54/58 | €382,113 | €520,908 | +€138,795 | +36.3% |
| Deferred charges and accrued income | 490/1 | €6,679 | €4,541 | -€2,139 | -32.0% |
| Total equity and liabilities | 10/49 | €502,693 | €588,340 | +€85,648 | +17.0% |
| Equity | 10/15 | €457,058 | €484,441 | +€27,382 | +6.0% |
| Contributions | 10/11 | €6,820 | €6,820 | = | 0.0% |
| Reserves | 13 | €389,373 | €416,755 | +€27,382 | +7.0% |
| Distributable reserves | 133 | €389,373 | €416,755 | +€27,382 | +7.0% |
| Profit (loss) carried forward | 14 | €60,865 | €60,865 | +€0 | 0.0% |
| Amounts payable | 17/49 | €45,634 | €103,900 | +€58,266 | +127.7% |
| Amounts payable after more than one year | 17 | €3,165 | - | -€3,165 | |
| Financial debts | 170/4 | €3,165 | - | -€3,165 | |
| Amounts payable within one year | 42/48 | €42,469 | €103,900 | +€61,431 | +144.6% |
| Current portion of amounts payable after more than one year | 42 | €7,404 | €3,165 | -€4,239 | -57.3% |
| Trade debts | 44 | €24,468 | €26,342 | +€1,874 | +7.7% |
| Suppliers | 440/4 | €24,468 | €26,342 | +€1,874 | +7.7% |
| Taxes, remuneration and social security | 45 | €4,103 | €4,103 | = | 0.0% |
| Taxes | 450/3 | €2,950 | €2,950 | = | 0.0% |
| Remuneration and social security | 454/9 | €1,153 | €1,153 | = | 0.0% |
| Other amounts payable | 47/48 | €6,495 | €70,291 | +€63,795 | +982.2% |
| Remuneration, social security and pensions | 62 | €2,541 | €2,136 | -€405 | -15.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,086 | €1,924 | -€5,162 | -72.8% |
| Other operating charges | 640/8 | €387 | €448 | +€61 | +15.8% |
| Non-recurring operating charges | 66A | - | €222 | +€222 | |
| Gross operating margin | 9900 | €91,040 | €174,503 | +€83,463 | +91.7% |
| Operating profit (loss) | 9901 | €81,026 | €169,772 | +€88,746 | +109.5% |
| Financial charges | 65/66B | €1,243 | €34,690 | +€33,447 | +2691.5% |
| Recurring financial charges | 65 | €1,243 | €690 | -€553 | -44.5% |
| Non-recurring financial charges | 66B | - | €34,000 | +€34,000 | |
| Profit (loss) for the period before taxes | 9903 | €79,783 | €135,083 | +€55,300 | +69.3% |
| Income taxes | 67/77 | €22,937 | €39,851 | +€16,913 | +73.7% |
| Profit (loss) for the period | 9904 | €56,846 | €95,232 | +€38,386 | +67.5% |
| Profit (loss) for the period to be appropriated | 9905 | €56,846 | €95,232 | +€38,386 | +67.5% |
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 10 October 2026 via checked.be.