BEMBO: 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.
BEMBO
Largest movements
- Financial fixed assets +€475,183
up €475,183 (+42.0%), from €1.1m to €1.6m
- Tangible fixed assets -€142,399
down €142,399 (-20.2%), from €705,124 to €562,725
of which Land and buildings: -€124,821
- Debts after one year +€193,161
up €193,161 (+36.4%), from €531,311 to €724,472
- Reserves +€68,905
up €68,905 (+11.2%), from €614,504 to €683,409
- Current portion of long-term debt +€58,738
up €58,738 (+33.9%), from €173,381 to €232,119
- Tax, wage and social debts -€28,613
down €28,613 (-31.6%), from €90,609 to €61,996
- Short-term financial debts +€25,000
new in 2025: €25,000
- Gross operating margin -€80,425
down €80,425 (-20.1%), from €399,939 to €319,514
- Financial income -€59,376
down €59,376 (-99.0%), from €60,000 to €625
- Taxes -€45,615
down €45,615 (-42.3%), from €107,814 to €62,199
- Depreciation +€36,515
up €36,515 (+35.9%), from €101,649 to €138,163
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 | €1,962,293 | €2,293,957 | +€331,664 | +16.9% |
| Fixed assets | 21/28 | €1,837,733 | €2,170,517 | +€332,784 | +18.1% |
| Tangible fixed assets | 22/27 | €705,124 | €562,725 | -€142,399 | -20.2% |
| Land and buildings | 22 | €567,484 | €442,663 | -€124,821 | -22.0% |
| Plant, machinery and equipment | 23 | €2,724 | €2,041 | -€683 | -25.1% |
| Furniture and vehicles | 24 | €20,072 | €12,849 | -€7,223 | -36.0% |
| Other tangible fixed assets | 26 | €114,844 | €105,172 | -€9,672 | -8.4% |
| Financial fixed assets | 28 | €1,132,609 | €1,607,792 | +€475,183 | +42.0% |
| Current assets | 29/58 | €124,560 | €123,440 | -€1,120 | -0.9% |
| Amounts receivable within one year | 40/41 | €64,582 | €60,323 | -€4,259 | -6.6% |
| Trade receivables | 40 | €64,553 | €9,565 | -€54,988 | -85.2% |
| Other amounts receivable | 41 | €29 | €50,759 | +€50,729 | +172,431% |
| Cash at bank and in hand | 54/58 | €56,193 | €59,263 | +€3,070 | +5.5% |
| Deferred charges and accrued income | 490/1 | €3,784 | €3,854 | +€69 | +1.8% |
| Total equity and liabilities | 10/49 | €1,962,293 | €2,293,957 | +€331,664 | +16.9% |
| Equity | 10/15 | €864,504 | €933,409 | +€68,905 | +8.0% |
| Contributions | 10/11 | €250,000 | €250,000 | = | 0.0% |
| Reserves | 13 | €614,504 | €683,409 | +€68,905 | +11.2% |
| Distributable reserves | 133 | €614,504 | €683,409 | +€68,905 | +11.2% |
| Amounts payable | 17/49 | €1,097,788 | €1,360,548 | +€262,760 | +23.9% |
| Amounts payable after more than one year | 17 | €531,311 | €724,472 | +€193,161 | +36.4% |
| Financial debts | 170/4 | €531,311 | €724,472 | +€193,161 | +36.4% |
| Amounts payable within one year | 42/48 | €566,477 | €636,075 | +€69,599 | +12.3% |
| Current portion of amounts payable after more than one year | 42 | €173,381 | €232,119 | +€58,738 | +33.9% |
| Financial debts | 43 | - | €25,000 | +€25,000 | |
| Credit institutions | 430/8 | - | €25,000 | +€25,000 | |
| Trade debts | 44 | €9,128 | €7,645 | -€1,483 | -16.2% |
| Suppliers | 440/4 | €9,128 | €7,645 | -€1,483 | -16.2% |
| Taxes, remuneration and social security | 45 | €90,609 | €61,996 | -€28,613 | -31.6% |
| Taxes | 450/3 | €90,609 | €61,996 | -€28,613 | -31.6% |
| Other amounts payable | 47/48 | €293,358 | €309,315 | +€15,957 | +5.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €101,649 | €138,163 | +€36,515 | +35.9% |
| Other operating charges | 640/8 | €7,063 | €6,965 | -€98 | -1.4% |
| Gross operating margin | 9900 | €399,939 | €319,514 | -€80,425 | -20.1% |
| Operating profit (loss) | 9901 | €291,227 | €174,385 | -€116,842 | -40.1% |
| Financial income | 75/76B | €60,000 | €625 | -€59,376 | -99.0% |
| Recurring financial income | 75 | €60,000 | €625 | -€59,376 | -99.0% |
| Financial charges | 65/66B | €41,165 | €43,906 | +€2,742 | +6.7% |
| Recurring financial charges | 65 | €41,165 | €43,906 | +€2,742 | +6.7% |
| Profit (loss) for the period before taxes | 9903 | €310,063 | €131,104 | -€178,959 | -57.7% |
| Income taxes | 67/77 | €107,814 | €62,199 | -€45,615 | -42.3% |
| Profit (loss) for the period | 9904 | €202,249 | €68,905 | -€133,345 | -65.9% |
| Profit (loss) for the period to be appropriated | 9905 | €202,249 | €68,905 | -€133,345 | -65.9% |
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 13 October 2026 via checked.be.