BEZEMER BUILDING: 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.
What changed
BEZEMER BUILDING
NACE 68.321, Property management for co-owned buildings (syndics)
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€71,226
2024 · €140,609-€211,835
Equity
€4.9m
2024 · €5.0m-€71,226
Cash
€8,428
2024 · €225+€8,204
Balance sheet total
€7.6m
2024 · €6.1m+€1.5m
Largest movements
Assets
- Tangible fixed assets +€1.4m
up €1.4m (+574%), from €236,289 to €1.6m
- Receivables within one year +€145,288
up €145,288 (+8.5%), from €1.7m to €1.9m
of which Trade receivables: +€136,521
Equity and liabilities
- Debts after one year +€1.6m
new in 2025: €1.6m
Income statement
- Financial charges +€155,507
up €155,507 (+5,169%), from €3,008 to €158,516
- Depreciation +€38,062
up €38,062 (+824%), from €4,621 to €42,683
- Gross operating margin -€18,214
down €18,214 (-19.2%), from €94,754 to €76,540
- Other operating charges +€12,572
up €12,572 (+241%), from €5,221 to €17,793
- Financial income +€3,780
up €3,780 (+6.4%), from €58,706 to €62,486
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.
Result 2024
€140,609
Gross operating margin
-€18,214
Depreciation
-€38,062
Other operating charges
-€12,572
Other operating items
-€775
Financial income
+€3,780
Financial charges
-€155,507
Deferred taxes and other
+€9,516
Result 2025
-€71,226
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
-€142,296
Investment
-€1.4m
Financing
+€1.5m
Cash 2024
€225
From operations (derived)
-€142,296
Net result for the year
-€71,226
Depreciation
+€42,683
Receivables within one year
-€145,288
Deferred charges and accrued income
+€4,635
Provisions
-€9,516
Trade debts
+€29,104
Tax, wage and social debts
-€8,297
Other debts
+€15,461
Accrued charges and deferred income
+€147
Investment (derived)
-€1.4m
Investment in fixed assets (net)
-€1.4m
Financing
+€1.5m
Debts after one year
+€1.6m
Short-term financial debts
-€1
Cash 2025
€8,428
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,053,118 | €7,558,791 | +€1.5m | +24.9% |
| Fixed assets | 21/28 | €3,793,650 | €5,150,466 | +€1.4m | +35.8% |
| Tangible fixed assets | 22/27 | €236,289 | €1,593,105 | +€1.4m | +574% |
| Land and buildings | 22 | €236,289 | €1,593,105 | +€1.4m | +574% |
| Financial fixed assets | 28 | €3,557,361 | €3,557,361 | = | 0.0% |
| Current assets | 29/58 | €2,259,468 | €2,408,325 | +€148,857 | +6.6% |
| Stocks and contracts in progress | 3 | €342,767 | €342,767 | = | 0.0% |
| Stocks | 30/36 | €342,767 | €342,767 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €1,713,203 | €1,858,492 | +€145,288 | +8.5% |
| Trade receivables | 40 | €65,593 | €202,114 | +€136,521 | +208% |
| Other amounts receivable | 41 | €1,647,610 | €1,656,378 | +€8,768 | +0.5% |
| Cash at bank and in hand | 54/58 | €225 | €8,428 | +€8,204 | +3,651% |
| Deferred charges and accrued income | 490/1 | €203,273 | €198,637 | -€4,635 | -2.3% |
| Total equity and liabilities | 10/49 | €6,053,118 | €7,558,791 | +€1.5m | +24.9% |
| Equity | 10/15 | €4,951,121 | €4,879,895 | -€71,226 | -1.4% |
| Contributions | 10/11 | €2,717,500 | €2,717,500 | = | 0.0% |
| Capital | 10 | €2,717,500 | €2,717,500 | = | 0.0% |
| Issued capital | 100 | €2,717,500 | €2,717,500 | = | 0.0% |
| Reserves | 13 | €3,241,218 | €3,212,671 | -€28,547 | -0.9% |
| Non-distributable reserves | 130/1 | €9,441 | €9,441 | = | 0.0% |
| Legal reserve | 130 | €9,441 | €9,441 | = | 0.0% |
| Tax-exempt reserves | 132 | €3,181,312 | €3,152,765 | -€28,547 | -0.9% |
| Distributable reserves | 133 | €50,466 | €50,466 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,007,597 | -€1,050,276 | -€42,679 | -4.2% |
| Provisions and deferred taxes | 16 | €640,713 | €631,197 | -€9,516 | -1.5% |
| Deferred taxes | 168 | €640,713 | €631,197 | -€9,516 | -1.5% |
| Amounts payable | 17/49 | €461,284 | €2,047,699 | +€1.6m | +344% |
| Amounts payable after more than one year | 17 | - | €1,550,000 | +€1.6m | |
| Financial debts | 170/4 | - | €1,550,000 | +€1.6m | |
| Amounts payable within one year | 42/48 | €461,284 | €497,552 | +€36,267 | +7.9% |
| Financial debts | 43 | €1 | - | -€1 | |
| Credit institutions | 430/8 | €1 | - | -€1 | |
| Trade debts | 44 | €13,475 | €42,579 | +€29,104 | +216% |
| Suppliers | 440/4 | €13,475 | €42,579 | +€29,104 | +216% |
| Taxes, remuneration and social security | 45 | €8,305 | €8 | -€8,297 | -99.9% |
| Taxes | 450/3 | €8,305 | €8 | -€8,297 | -99.9% |
| Other amounts payable | 47/48 | €439,504 | €454,965 | +€15,461 | +3.5% |
| Accrued charges and deferred income | 492/3 | - | €147 | +€147 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,621 | €42,683 | +€38,062 | +824% |
| Other operating charges | 640/8 | €5,221 | €17,793 | +€12,572 | +241% |
| Non-recurring operating charges | 66A | - | €775 | +€775 | |
| Gross operating margin | 9900 | €94,754 | €76,540 | -€18,214 | -19.2% |
| Operating profit (loss) | 9901 | €84,912 | €15,288 | -€69,624 | -82.0% |
| Financial income | 75/76B | €58,706 | €62,486 | +€3,780 | +6.4% |
| Recurring financial income | 75 | €58,706 | €62,486 | +€3,780 | +6.4% |
| Financial charges | 65/66B | €3,008 | €158,516 | +€155,507 | +5,169% |
| Recurring financial charges | 65 | €3,008 | €158,516 | +€155,507 | +5,169% |
| Profit (loss) for the period before taxes | 9903 | €140,609 | -€80,741 | -€221,351 | |
| Transfer from deferred taxes | 780 | - | €9,516 | +€9,516 | |
| Profit (loss) for the period | 9904 | €140,609 | -€71,226 | -€211,835 | |
| Transfer from tax-exempt reserves | 789 | - | €28,547 | +€28,547 | |
| Profit (loss) for the period to be appropriated | 9905 | €140,609 | -€42,679 | -€183,288 |
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 26 October 2026 via checked.be.