BeMo: what changed
BeMo
Largest movements
- Cash +€16,348
up €16,348 (+221%), from €7,392 to €23,740
mainly Net result for the year (+€18,825) and Trade debts (+€11,499)
- Tangible fixed assets -€9,314
down €9,314 (-3.9%), from €236,557 to €227,243
of which Land and buildings: -€6,669
- Receivables within one year -€4,579
down €4,579 (-55.9%), from €8,191 to €3,613
of which Other amounts receivable: -€3,399
- Debts after one year -€27,513
down €27,513 (-30.7%), from €89,573 to €62,060
- Profit (loss) carried forward +€18,825
up €18,825 (+17.5%), from €107,708 to €126,533
- Trade debts +€11,499
up €11,499 (+588%), from €1,954 to €13,453
- Gross operating margin -€8,335
down €8,335 (-17.6%), from €47,453 to €39,118
- Taxes -€1,242
down €1,242 (-15.6%), from €7,966 to €6,725
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €252,140 | €254,596 | +€2,456 | +1.0% |
| Fixed assets | 21/28 | €236,557 | €227,243 | -€9,314 | -3.9% |
| Tangible fixed assets | 22/27 | €236,557 | €227,243 | -€9,314 | -3.9% |
| Land and buildings | 22 | €229,935 | €223,266 | -€6,669 | -2.9% |
| Furniture and vehicles | 24 | €6,622 | €3,978 | -€2,645 | -39.9% |
| Current assets | 29/58 | €15,583 | €27,352 | +€11,769 | +75.5% |
| Amounts receivable within one year | 40/41 | €8,191 | €3,613 | -€4,579 | -55.9% |
| Trade receivables | 40 | €1,180 | - | -€1,180 | |
| Other amounts receivable | 41 | €7,011 | €3,613 | -€3,399 | -48.5% |
| Cash at bank and in hand | 54/58 | €7,392 | €23,740 | +€16,348 | +221% |
| Total equity and liabilities | 10/49 | €252,140 | €254,596 | +€2,456 | +1.0% |
| Equity | 10/15 | €128,168 | €146,993 | +€18,825 | +14.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €107,708 | €126,533 | +€18,825 | +17.5% |
| Amounts payable | 17/49 | €123,972 | €107,602 | -€16,369 | -13.2% |
| Amounts payable after more than one year | 17 | €89,573 | €62,060 | -€27,513 | -30.7% |
| Financial debts | 170/4 | €89,573 | €62,060 | -€27,513 | -30.7% |
| Amounts payable within one year | 42/48 | €32,128 | €43,086 | +€10,959 | +34.1% |
| Current portion of amounts payable after more than one year | 42 | €26,823 | €27,513 | +€689 | +2.6% |
| Trade debts | 44 | €1,954 | €13,453 | +€11,499 | +588% |
| Suppliers | 440/4 | €1,954 | €13,453 | +€11,499 | +588% |
| Taxes, remuneration and social security | 45 | €3,180 | €1,951 | -€1,230 | -38.7% |
| Taxes | 450/3 | €3,180 | €1,951 | -€1,230 | -38.7% |
| Other amounts payable | 47/48 | €170 | €170 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €2,271 | €2,456 | +€185 | +8.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,958 | €9,314 | +€355 | +4.0% |
| Other operating charges | 640/8 | €1,280 | €1,295 | +€15 | +1.2% |
| Gross operating margin | 9900 | €47,453 | €39,118 | -€8,335 | -17.6% |
| Operating profit (loss) | 9901 | €37,215 | €28,510 | -€8,705 | -23.4% |
| Financial charges | 65/66B | €3,276 | €2,960 | -€316 | -9.6% |
| Recurring financial charges | 65 | €3,276 | €2,960 | -€316 | -9.6% |
| Profit (loss) for the period before taxes | 9903 | €33,939 | €25,549 | -€8,389 | -24.7% |
| Income taxes | 67/77 | €7,966 | €6,725 | -€1,242 | -15.6% |
| Profit (loss) for the period | 9904 | €25,973 | €18,825 | -€7,148 | -27.5% |
| Profit (loss) for the period to be appropriated | 9905 | €25,973 | €18,825 | -€7,148 | -27.5% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.