B.A.M.M.: 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.
B.A.M.M.
Largest movements
- Tangible fixed assets +€34,736
up €34,736 (+175%), from €19,905 to €54,642
of which Leasing and similar rights: +€35,473
- Cash -€9,915
down €9,915 (-43.8%), from €22,638 to €12,723
mainly Investment in fixed assets (net) (-€54,152) and Other debts (-€14,509)
- Debts after one year +€27,932
up €27,932 (+234%), from €11,962 to €39,894
- Other debts -€14,509
down €14,509 (-100.0%), from €14,512 to €3
- Reserves +€8,803
up €8,803 (+19.5%), from €45,139 to €53,942
- Tax, wage and social debts -€8,773
down €8,773 (-44.3%), from €19,785 to €11,012
of which Taxes: -€6,100
- Trade debts +€5,203
up €5,203 (+162%), from €3,216 to €8,419
- Gross operating margin +€9,372
up €9,372 (+26.0%), from €36,069 to €45,441
- Staff costs +€8,873
new in 2025: €8,873
- Depreciation +€8,655
up €8,655 (+80.4%), from €10,761 to €19,416
- Taxes -€2,544
down €2,544 (-39.3%), from €6,474 to €3,931
- Other operating charges +€885
up €885 (+38.4%), from €2,308 to €3,193
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 | €109,174 | €132,687 | +€23,513 | +21.5% |
| Fixed assets | 21/28 | €19,905 | €54,642 | +€34,736 | +175% |
| Tangible fixed assets | 22/27 | €19,905 | €54,642 | +€34,736 | +175% |
| Plant, machinery and equipment | 23 | €1,777 | €1,201 | -€576 | -32.4% |
| Furniture and vehicles | 24 | €2,331 | €2,171 | -€161 | -6.9% |
| Leasing and similar rights | 25 | €15,797 | €51,270 | +€35,473 | +225% |
| Current assets | 29/58 | €89,268 | €78,045 | -€11,224 | -12.6% |
| Amounts receivable after more than one year | 29 | €47,500 | €47,500 | = | 0.0% |
| Other amounts receivable | 291 | €47,500 | €47,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €15,351 | €14,919 | -€432 | -2.8% |
| Trade receivables | 40 | €5,531 | €1,576 | -€3,955 | -71.5% |
| Other amounts receivable | 41 | €9,819 | €13,343 | +€3,523 | +35.9% |
| Cash at bank and in hand | 54/58 | €22,638 | €12,723 | -€9,915 | -43.8% |
| Deferred charges and accrued income | 490/1 | €3,779 | €2,903 | -€877 | -23.2% |
| Total equity and liabilities | 10/49 | €109,174 | €132,687 | +€23,513 | +21.5% |
| Equity | 10/15 | €47,639 | €56,442 | +€8,803 | +18.5% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €45,139 | €53,942 | +€8,803 | +19.5% |
| Distributable reserves | 133 | €45,139 | €53,942 | +€8,803 | +19.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €61,535 | €76,245 | +€14,710 | +23.9% |
| Amounts payable after more than one year | 17 | €11,962 | €39,894 | +€27,932 | +234% |
| Financial debts | 170/4 | €11,962 | €39,894 | +€27,932 | +234% |
| Amounts payable within one year | 42/48 | €49,573 | €36,351 | -€13,222 | -26.7% |
| Current portion of amounts payable after more than one year | 42 | €12,060 | €16,917 | +€4,857 | +40.3% |
| Trade debts | 44 | €3,216 | €8,419 | +€5,203 | +162% |
| Suppliers | 440/4 | €3,216 | €8,419 | +€5,203 | +162% |
| Taxes, remuneration and social security | 45 | €19,785 | €11,012 | -€8,773 | -44.3% |
| Taxes | 450/3 | €16,422 | €10,322 | -€6,100 | -37.1% |
| Remuneration and social security | 454/9 | €3,363 | €690 | -€2,672 | -79.5% |
| Other amounts payable | 47/48 | €14,512 | €3 | -€14,509 | -100.0% |
| Non-recurring operating income | 76A | €1,551 | €0 | -€1,551 | -100% |
| Remuneration, social security and pensions | 62 | - | €8,873 | +€8,873 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,761 | €19,416 | +€8,655 | +80.4% |
| Other operating charges | 640/8 | €2,308 | €3,193 | +€885 | +38.4% |
| Gross operating margin | 9900 | €36,069 | €45,441 | +€9,372 | +26.0% |
| Operating profit (loss) | 9901 | €23,000 | €13,959 | -€9,041 | -39.3% |
| Financial income | 75/76B | €2,251 | €2,828 | +€576 | +25.6% |
| Recurring financial income | 75 | €2,251 | €2,828 | +€576 | +25.6% |
| Financial charges | 65/66B | €4,265 | €4,053 | -€213 | -5.0% |
| Recurring financial charges | 65 | €4,265 | €4,053 | -€213 | -5.0% |
| Profit (loss) for the period before taxes | 9903 | €20,986 | €12,734 | -€8,252 | -39.3% |
| Income taxes | 67/77 | €6,474 | €3,931 | -€2,544 | -39.3% |
| Profit (loss) for the period | 9904 | €14,512 | €8,803 | -€5,709 | -39.3% |
| Profit (loss) for the period to be appropriated | 9905 | €14,512 | €8,803 | -€5,709 | -39.3% |
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 24 October 2026 via checked.be.