BEMS TRANS: 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 TRANS
Largest movements
- Receivables within one year -€10,013
down €10,013 (-60.2%), from €16,631 to €6,618
of which Trade receivables: -€12,476
- Tangible fixed assets -€3,355
down €3,355 (-43.5%), from €7,719 to €4,364
- Cash +€547
new in 2025: €547
mainly Receivables within one year (+€10,013) and Short-term financial debts (+€1,970)
- Profit (loss) carried forward -€14,796
down €14,796, from €13,397 to -€1,399
- Short-term financial debts +€1,970
up €1,970 (+249%), from €792 to €2,762
- Gross operating margin -€34,008
down €34,008, from €27,768 to -€6,241
- Other operating charges -€11,138
down €11,138 (-98.8%), from €11,269 to €130
- Taxes +€4,134
new in 2025: €4,134
- Depreciation -€579
down €579 (-28.5%), from €2,033 to €1,455
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 | €24,350 | €11,528 | -€12,822 | -52.7% |
| Fixed assets | 21/28 | €7,719 | €4,364 | -€3,355 | -43.5% |
| Tangible fixed assets | 22/27 | €7,719 | €4,364 | -€3,355 | -43.5% |
| Furniture and vehicles | 24 | €7,719 | €4,364 | -€3,355 | -43.5% |
| Current assets | 29/58 | €16,631 | €7,165 | -€9,466 | -56.9% |
| Amounts receivable within one year | 40/41 | €16,631 | €6,618 | -€10,013 | -60.2% |
| Trade receivables | 40 | €12,476 | - | -€12,476 | |
| Other amounts receivable | 41 | €4,155 | €6,618 | +€2,463 | +59.3% |
| Cash at bank and in hand | 54/58 | - | €547 | +€547 | |
| Total equity and liabilities | 10/49 | €24,350 | €11,528 | -€12,822 | -52.7% |
| Equity | 10/15 | €23,397 | €8,601 | -€14,796 | -63.2% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Capital | 10 | €10,000 | €10,000 | = | 0.0% |
| Issued capital | 100 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,397 | -€1,399 | -€14,796 | |
| Amounts payable | 17/49 | €953 | €2,927 | +€1,974 | +207% |
| Amounts payable within one year | 42/48 | €953 | €2,927 | +€1,974 | +207% |
| Financial debts | 43 | €792 | €2,762 | +€1,970 | +249% |
| Credit institutions | 430/8 | €792 | €2,762 | +€1,970 | +249% |
| Trade debts | 44 | €161 | €165 | +€4 | +2.4% |
| Suppliers | 440/4 | €161 | €165 | +€4 | +2.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,033 | €1,455 | -€579 | -28.5% |
| Other operating charges | 640/8 | €11,269 | €130 | -€11,138 | -98.8% |
| Non-recurring operating charges | 66A | - | €1,901 | +€1,901 | |
| Gross operating margin | 9900 | €27,768 | -€6,241 | -€34,008 | |
| Operating profit (loss) | 9901 | €14,466 | -€9,726 | -€24,192 | |
| Financial charges | 65/66B | €1,069 | €935 | -€134 | -12.5% |
| Recurring financial charges | 65 | €1,069 | €935 | -€134 | -12.5% |
| Profit (loss) for the period before taxes | 9903 | €13,397 | -€10,661 | -€24,058 | |
| Income taxes | 67/77 | - | €4,134 | +€4,134 | |
| Profit (loss) for the period | 9904 | €13,397 | -€14,796 | -€28,193 | |
| Profit (loss) for the period to be appropriated | 9905 | €13,397 | -€14,796 | -€28,193 |
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 15 October 2026 via checked.be.