BEMA-PROJECTS: 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.
BEMA-PROJECTS
Largest movements
- Receivables within one year +€175,374
up €175,374 (+1,572%), from €11,154 to €186,528
of which Other amounts receivable: +€175,374
- Cash -€152,596
down €152,596 (-99.8%), from €152,836 to €240
mainly Receivables within one year (-€175,374) and Accrued charges and deferred income (-€63,750)
- Other debts +€87,000
new in 2025: €87,000
- Accrued charges and deferred income -€63,750
no longer reported in 2025 (was €63,750)
- Gross operating margin +€1,784
up €1,784 (+88.4%), from -€2,019 to -€235
- Other operating charges +€813
up €813 (+807%), from €101 to €913
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 | €163,989 | €186,768 | +€22,779 | +13.9% |
| Current assets | 29/58 | €163,989 | €186,768 | +€22,779 | +13.9% |
| Amounts receivable within one year | 40/41 | €11,154 | €186,528 | +€175,374 | +1,572% |
| Trade receivables | 40 | €10,933 | €10,933 | = | 0.0% |
| Other amounts receivable | 41 | €221 | €175,595 | +€175,374 | +79,520% |
| Cash at bank and in hand | 54/58 | €152,836 | €240 | -€152,596 | -99.8% |
| Total equity and liabilities | 10/49 | €163,989 | €186,768 | +€22,779 | +13.9% |
| Equity | 10/15 | €100,205 | €98,993 | -€1,211 | -1.2% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €205 | -€1,007 | -€1,211 | |
| Amounts payable | 17/49 | €63,784 | €87,774 | +€23,990 | +37.6% |
| Amounts payable within one year | 42/48 | €34 | €87,774 | +€87,740 | +256,026% |
| Taxes, remuneration and social security | 45 | €34 | €774 | +€740 | +2,159% |
| Taxes | 450/3 | €34 | €774 | +€740 | +2,159% |
| Other amounts payable | 47/48 | - | €87,000 | +€87,000 | |
| Accrued charges and deferred income | 492/3 | €63,750 | - | -€63,750 | |
| Other operating charges | 640/8 | €101 | €913 | +€813 | +807% |
| Gross operating margin | 9900 | -€2,019 | -€235 | +€1,784 | +88.4% |
| Operating profit (loss) | 9901 | -€2,119 | -€1,148 | +€971 | +45.8% |
| Financial charges | 65/66B | €62 | €63 | +€2 | +2.6% |
| Recurring financial charges | 65 | €62 | €63 | +€2 | +2.6% |
| Profit (loss) for the period before taxes | 9903 | -€2,181 | -€1,211 | +€969 | +44.5% |
| Profit (loss) for the period | 9904 | -€2,181 | -€1,211 | +€969 | +44.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,181 | -€1,211 | +€969 | +44.5% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.