BEMEVER: what changed
Two fiscal 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.
BEMEVER
Largest movements
- Cash +€36,322
up €36,322 (+61.5%), from €59,018 to €95,339
mainly Receivables within one year (+€22,377) and Depreciation (+€6,665)
- Receivables within one year -€22,377
no longer reported in 2025 (was €22,377)
of which Trade receivables: -€22,200
- Tangible fixed assets -€6,665
down €6,665 (-29.7%), from €22,406 to €15,741
- Tax, wage and social debts +€5,689
up €5,689 (+145.1%), from €3,921 to €9,610
of which Remuneration and social security: +€3,017
- Reserves +€5,189
up €5,189 (+7.2%), from €71,890 to €77,079
- Debts after one year -€4,690
down €4,690 (-62.3%), from €7,528 to €2,838
- Other debts +€1,314
up €1,314 (+18.8%), from €6,993 to €8,306
- Gross operating margin -€39,007
down €39,007 (-70.8%), from €55,074 to €16,067
- Taxes -€7,692
down €7,692 (-71.6%), from €10,738 to €3,046
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.
Cash bridge derived
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 | €104,335 | €111,081 | +€6,745 | +6.5% |
| Fixed assets | 21/28 | €22,406 | €15,741 | -€6,665 | -29.7% |
| Tangible fixed assets | 22/27 | €22,406 | €15,741 | -€6,665 | -29.7% |
| Furniture and vehicles | 24 | €22,406 | €15,741 | -€6,665 | -29.7% |
| Current assets | 29/58 | €81,929 | €95,339 | +€13,411 | +16.4% |
| Amounts receivable within one year | 40/41 | €22,377 | - | -€22,377 | |
| Trade receivables | 40 | €22,200 | - | -€22,200 | |
| Other amounts receivable | 41 | €177 | - | -€177 | |
| Cash at bank and in hand | 54/58 | €59,018 | €95,339 | +€36,322 | +61.5% |
| Deferred charges and accrued income | 490/1 | €534 | - | -€534 | |
| Total equity and liabilities | 10/49 | €104,335 | €111,081 | +€6,745 | +6.5% |
| Equity | 10/15 | €74,890 | €80,079 | +€5,189 | +6.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €71,890 | €77,079 | +€5,189 | +7.2% |
| Distributable reserves | 133 | €71,890 | €77,079 | +€5,189 | +7.2% |
| Amounts payable | 17/49 | €29,445 | €31,001 | +€1,556 | +5.3% |
| Amounts payable after more than one year | 17 | €7,528 | €2,838 | -€4,690 | -62.3% |
| Financial debts | 170/4 | €7,528 | €2,838 | -€4,690 | -62.3% |
| Amounts payable within one year | 42/48 | €21,917 | €28,163 | +€6,246 | +28.5% |
| Current portion of amounts payable after more than one year | 42 | €4,477 | €4,690 | +€213 | +4.8% |
| Trade debts | 44 | €6,527 | €5,557 | -€971 | -14.9% |
| Suppliers | 440/4 | €6,527 | €5,557 | -€971 | -14.9% |
| Taxes, remuneration and social security | 45 | €3,921 | €9,610 | +€5,689 | +145.1% |
| Taxes | 450/3 | €2,738 | €5,410 | +€2,672 | +97.6% |
| Remuneration and social security | 454/9 | €1,183 | €4,200 | +€3,017 | +255.1% |
| Other amounts payable | 47/48 | €6,993 | €8,306 | +€1,314 | +18.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,665 | €6,665 | = | 0.0% |
| Other operating charges | 640/8 | €511 | €528 | +€17 | +3.4% |
| Gross operating margin | 9900 | €55,074 | €16,067 | -€39,007 | -70.8% |
| Operating profit (loss) | 9901 | €47,897 | €8,873 | -€39,024 | -81.5% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €413 | €638 | +€225 | +54.3% |
| Recurring financial charges | 65 | €413 | €638 | +€225 | +54.3% |
| Profit (loss) for the period before taxes | 9903 | €47,484 | €8,235 | -€39,249 | -82.7% |
| Income taxes | 67/77 | €10,738 | €3,046 | -€7,692 | -71.6% |
| Profit (loss) for the period | 9904 | €36,746 | €5,189 | -€31,556 | -85.9% |
| Profit (loss) for the period to be appropriated | 9905 | €36,746 | €5,189 | -€31,556 | -85.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.