BEMANO: 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.
BEMANO
Largest movements
- Cash -€46,097
down €46,097 (-88.5%), from €52,096 to €5,999
mainly Contributions, distributions and other (-€130,500) and Tax, wage and social debts (-€6,845)
- Current investments -€14,710
down €14,710 (-36.6%), from €40,193 to €25,484
- Reserves -€91,963
down €91,963 (-99.7%), from €92,224 to €261
- Other debts +€38,500
new in 2025: €38,500
- Tax, wage and social debts -€6,845
down €6,845 (-64.6%), from €10,597 to €3,752
- Financial income +€13,379
up €13,379 (+4,847%), from €276 to €13,655
- Taxes +€2,209
up €2,209 (+33.0%), from €6,692 to €8,902
- Gross operating margin +€1,169
up €1,169 (+3.5%), from €33,719 to €34,888
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 | €104,112 | €44,091 | -€60,021 | -57.7% |
| Fixed assets | 21/28 | - | €757 | +€757 | |
| Tangible fixed assets | 22/27 | - | €757 | +€757 | |
| Furniture and vehicles | 24 | - | €757 | +€757 | |
| Current assets | 29/58 | €104,112 | €43,334 | -€60,779 | -58.4% |
| Amounts receivable within one year | 40/41 | €11,781 | €11,781 | = | 0.0% |
| Trade receivables | 40 | €10,890 | €10,890 | = | 0.0% |
| Other amounts receivable | 41 | €891 | €891 | = | 0.0% |
| Current investments | 50/53 | €40,193 | €25,484 | -€14,710 | -36.6% |
| Cash at bank and in hand | 54/58 | €52,096 | €5,999 | -€46,097 | -88.5% |
| Deferred charges and accrued income | 490/1 | €42 | €70 | +€28 | +67.8% |
| Total equity and liabilities | 10/49 | €104,112 | €44,091 | -€60,021 | -57.7% |
| Equity | 10/15 | €93,224 | €1,261 | -€91,963 | -98.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €92,224 | €261 | -€91,963 | -99.7% |
| Distributable reserves | 133 | €92,224 | €261 | -€91,963 | -99.7% |
| Amounts payable | 17/49 | €10,889 | €42,830 | +€31,941 | +293% |
| Amounts payable within one year | 42/48 | €10,889 | €42,830 | +€31,941 | +293% |
| Trade debts | 44 | €291 | €578 | +€286 | +98.2% |
| Suppliers | 440/4 | €291 | €578 | +€286 | +98.2% |
| Taxes, remuneration and social security | 45 | €10,597 | €3,752 | -€6,845 | -64.6% |
| Taxes | 450/3 | €10,597 | €3,752 | -€6,845 | -64.6% |
| Other amounts payable | 47/48 | - | €38,500 | +€38,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €225 | +€225 | |
| Other operating charges | 640/8 | €663 | €839 | +€176 | +26.6% |
| Gross operating margin | 9900 | €33,719 | €34,888 | +€1,169 | +3.5% |
| Operating profit (loss) | 9901 | €33,057 | €33,824 | +€768 | +2.3% |
| Financial income | 75/76B | €276 | €13,655 | +€13,379 | +4,847% |
| Recurring financial income | 75 | €276 | €13,655 | +€13,379 | +4,847% |
| Financial charges | 65/66B | €39 | €40 | +€1 | +3.5% |
| Recurring financial charges | 65 | €39 | €40 | +€1 | +3.5% |
| Profit (loss) for the period before taxes | 9903 | €33,293 | €47,439 | +€14,145 | +42.5% |
| Income taxes | 67/77 | €6,692 | €8,902 | +€2,209 | +33.0% |
| Profit (loss) for the period | 9904 | €26,601 | €38,537 | +€11,936 | +44.9% |
| Profit (loss) for the period to be appropriated | 9905 | €26,601 | €38,537 | +€11,936 | +44.9% |
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 28 October 2026 via checked.be.