BEMT Medical: 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.
BEMT Medical
Largest movements
- Deferred charges and accrued income -€18,772
down €18,772 (-30.3%), from €61,927 to €43,154
- Receivables within one year +€11,174
up €11,174 (+63.7%), from €17,551 to €28,725
- Reserves +€42,100
up €42,100 (+50.0%), from €84,200 to €126,300
- Debts after one year -€38,339
down €38,339 (-9.0%), from €424,214 to €385,876
- Other debts -€23,963
down €23,963 (-6.4%), from €372,981 to €349,018
- Tax, wage and social debts +€15,642
up €15,642 (+545%), from €2,872 to €18,514
of which Taxes: +€13,832
- Financial charges +€68,739
up €68,739 (+65.9%), from €104,326 to €173,066
- Gross operating margin +€14,623
up €14,623 (+3.8%), from €389,304 to €403,927
- Taxes -€14,106
down €14,106 (-34.1%), from €41,381 to €27,275
- Depreciation +€10,903
up €10,903 (+20.2%), from €54,012 to €64,916
- Financial income -€7,598
down €7,598 (-85.9%), from €8,840 to €1,242
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 | €934,725 | €926,925 | -€7,800 | -0.8% |
| Fixed assets | 21/28 | €599,038 | €604,234 | +€5,196 | +0.9% |
| Intangible fixed assets | 21 | €3,376 | €2,163 | -€1,212 | -35.9% |
| Tangible fixed assets | 22/27 | €595,412 | €601,821 | +€6,408 | +1.1% |
| Land and buildings | 22 | €338,878 | €329,004 | -€9,874 | -2.9% |
| Plant, machinery and equipment | 23 | €192,237 | €183,971 | -€8,266 | -4.3% |
| Furniture and vehicles | 24 | €59,897 | €80,646 | +€20,749 | +34.6% |
| Other tangible fixed assets | 26 | €4,400 | €8,200 | +€3,800 | +86.4% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €335,687 | €322,692 | -€12,996 | -3.9% |
| Amounts receivable within one year | 40/41 | €17,551 | €28,725 | +€11,174 | +63.7% |
| Other amounts receivable | 41 | €17,551 | €28,725 | +€11,174 | +63.7% |
| Cash at bank and in hand | 54/58 | €256,210 | €250,812 | -€5,398 | -2.1% |
| Deferred charges and accrued income | 490/1 | €61,927 | €43,154 | -€18,772 | -30.3% |
| Total equity and liabilities | 10/49 | €934,725 | €926,925 | -€7,800 | -0.8% |
| Equity | 10/15 | €85,200 | €127,300 | +€42,100 | +49.4% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €84,200 | €126,300 | +€42,100 | +50.0% |
| Tax-exempt reserves | 132 | €84,200 | €126,300 | +€42,100 | +50.0% |
| Amounts payable | 17/49 | €849,525 | €799,625 | -€49,900 | -5.9% |
| Amounts payable after more than one year | 17 | €424,214 | €385,876 | -€38,339 | -9.0% |
| Financial debts | 170/4 | €424,214 | €385,876 | -€38,339 | -9.0% |
| Amounts payable within one year | 42/48 | €420,696 | €407,637 | -€13,059 | -3.1% |
| Current portion of amounts payable after more than one year | 42 | €42,680 | €38,339 | -€4,341 | -10.2% |
| Trade debts | 44 | €2,164 | €1,766 | -€397 | -18.4% |
| Suppliers | 440/4 | €2,164 | €1,766 | -€397 | -18.4% |
| Taxes, remuneration and social security | 45 | €2,872 | €18,514 | +€15,642 | +545% |
| Taxes | 450/3 | - | €13,832 | +€13,832 | |
| Remuneration and social security | 454/9 | €2,872 | €4,682 | +€1,810 | +63.0% |
| Other amounts payable | 47/48 | €372,981 | €349,018 | -€23,963 | -6.4% |
| Accrued charges and deferred income | 492/3 | €4,614 | €6,113 | +€1,498 | +32.5% |
| Remuneration, social security and pensions | 62 | €29,806 | €36,204 | +€6,397 | +21.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €54,012 | €64,916 | +€10,903 | +20.2% |
| Other operating charges | 640/8 | €4,471 | €4,212 | -€260 | -5.8% |
| Non-recurring operating charges | 66A | - | €800 | +€800 | |
| Gross operating margin | 9900 | €389,304 | €403,927 | +€14,623 | +3.8% |
| Operating profit (loss) | 9901 | €301,014 | €297,796 | -€3,218 | -1.1% |
| Financial income | 75/76B | €8,840 | €1,242 | -€7,598 | -85.9% |
| Recurring financial income | 75 | €8,840 | €1,242 | -€7,598 | -85.9% |
| Financial charges | 65/66B | €104,326 | €173,066 | +€68,739 | +65.9% |
| Recurring financial charges | 65 | €104,326 | €173,066 | +€68,739 | +65.9% |
| Profit (loss) for the period before taxes | 9903 | €205,527 | €125,972 | -€79,555 | -38.7% |
| Income taxes | 67/77 | €41,381 | €27,275 | -€14,106 | -34.1% |
| Profit (loss) for the period | 9904 | €164,146 | €98,697 | -€65,449 | -39.9% |
| Transfer to tax-exempt reserves | 689 | €42,100 | €42,100 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €122,046 | €56,597 | -€65,449 | -53.6% |
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 28 October 2026 via checked.be.