BEMYGUEST!: 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.
BEMYGUEST!
Largest movements
- Receivables within one year +€35,909
up €35,909 (+33.7%), from €106,564 to €142,473
of which Trade receivables: +€52,870
- Cash -€24,069
down €24,069 (-69.0%), from €34,878 to €10,808
mainly Contributions, distributions and other (-€66,951) and Receivables within one year (-€35,909)
- Trade debts +€25,656
up €25,656 (+98.9%), from €25,952 to €51,608
- Profit (loss) carried forward -€22,095
no longer reported in 2025 (was €22,095)
- Other debts +€11,106
up €11,106 (+21.3%), from €52,126 to €63,232
- Tax, wage and social debts -€1,874
down €1,874 (-6.4%), from €29,155 to €27,280
- Gross operating margin +€26,084
up €26,084 (+72.5%), from €35,979 to €62,063
- Taxes +€5,148
up €5,148 (+59.7%), from €8,628 to €13,776
- Other operating charges -€936
down €936 (-90.7%), from €1,032 to €96
- Financial charges -€798
down €798 (-22.6%), from €3,533 to €2,735
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 | €153,700 | €164,940 | +€11,240 | +7.3% |
| Fixed assets | 21/28 | €12,258 | €11,659 | -€599 | -4.9% |
| Tangible fixed assets | 22/27 | €2,258 | €1,659 | -€599 | -26.5% |
| Furniture and vehicles | 24 | €46 | - | -€46 | |
| Other tangible fixed assets | 26 | €2,212 | €1,659 | -€553 | -25.0% |
| Financial fixed assets | 28 | €10,000 | €10,000 | = | 0.0% |
| Current assets | 29/58 | €141,441 | €153,281 | +€11,840 | +8.4% |
| Amounts receivable within one year | 40/41 | €106,564 | €142,473 | +€35,909 | +33.7% |
| Trade receivables | 40 | €77,950 | €130,820 | +€52,870 | +67.8% |
| Other amounts receivable | 41 | €28,614 | €11,653 | -€16,962 | -59.3% |
| Cash at bank and in hand | 54/58 | €34,878 | €10,808 | -€24,069 | -69.0% |
| Total equity and liabilities | 10/49 | €153,700 | €164,940 | +€11,240 | +7.3% |
| Equity | 10/15 | €42,555 | €20,460 | -€22,095 | -51.9% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,095 | - | -€22,095 | |
| Amounts payable | 17/49 | €111,144 | €144,480 | +€33,336 | +30.0% |
| Amounts payable within one year | 42/48 | €111,144 | €144,480 | +€33,336 | +30.0% |
| Current portion of amounts payable after more than one year | 42 | €3,912 | €2,360 | -€1,552 | -39.7% |
| Trade debts | 44 | €25,952 | €51,608 | +€25,656 | +98.9% |
| Suppliers | 440/4 | €25,952 | €51,608 | +€25,656 | +98.9% |
| Taxes, remuneration and social security | 45 | €29,155 | €27,280 | -€1,874 | -6.4% |
| Taxes | 450/3 | €29,155 | €27,280 | -€1,874 | -6.4% |
| Other amounts payable | 47/48 | €52,126 | €63,232 | +€11,106 | +21.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €690 | €599 | -€90 | -13.1% |
| Other operating charges | 640/8 | €1,032 | €96 | -€936 | -90.7% |
| Gross operating margin | 9900 | €35,979 | €62,063 | +€26,084 | +72.5% |
| Operating profit (loss) | 9901 | €34,257 | €61,367 | +€27,110 | +79.1% |
| Financial charges | 65/66B | €3,533 | €2,735 | -€798 | -22.6% |
| Recurring financial charges | 65 | €3,533 | €2,735 | -€798 | -22.6% |
| Profit (loss) for the period before taxes | 9903 | €30,724 | €58,632 | +€27,908 | +90.8% |
| Income taxes | 67/77 | €8,628 | €13,776 | +€5,148 | +59.7% |
| Profit (loss) for the period | 9904 | €22,095 | €44,856 | +€22,761 | +103% |
| Profit (loss) for the period to be appropriated | 9905 | €22,095 | €44,856 | +€22,761 | +103% |
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.