BACAMA: 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.
BACAMA
Largest movements
- Receivables within one year +€70,972
up €70,972 (+130%), from €54,643 to €125,614
of which Other amounts receivable: +€44,944
- Cash +€2,742
new in 2025: €2,742
mainly Trade debts (+€46,770) and Other debts (+€21,217)
- Trade debts +€46,770
up €46,770 (+1,668%), from €2,803 to €49,573
- Other debts +€21,217
up €21,217 (+973%), from €2,180 to €23,398
- Reserves +€11,647
up €11,647 (+35.1%), from €33,142 to €44,789
- Tax, wage and social debts -€5,920
down €5,920 (-34.3%), from €17,267 to €11,347
- Gross operating margin -€25,937
down €25,937 (-62.5%), from €41,477 to €15,540
- Taxes -€5,374
down €5,374 (-64.9%), from €8,285 to €2,912
- Other operating charges +€773
up €773 (+1,546%), from €50 to €823
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 | €58,393 | €132,106 | +€73,714 | +126% |
| Fixed assets | 21/28 | €3,750 | €3,750 | = | 0.0% |
| Financial fixed assets | 28 | €3,750 | €3,750 | = | 0.0% |
| Current assets | 29/58 | €54,643 | €128,356 | +€73,714 | +135% |
| Amounts receivable within one year | 40/41 | €54,643 | €125,614 | +€70,972 | +130% |
| Trade receivables | 40 | €54,450 | €80,478 | +€26,028 | +47.8% |
| Other amounts receivable | 41 | €193 | €45,136 | +€44,944 | +23,339% |
| Cash at bank and in hand | 54/58 | - | €2,742 | +€2,742 | |
| Total equity and liabilities | 10/49 | €58,393 | €132,106 | +€73,714 | +126% |
| Equity | 10/15 | €36,142 | €47,789 | +€11,647 | +32.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €33,142 | €44,789 | +€11,647 | +35.1% |
| Distributable reserves | 133 | €33,142 | €44,789 | +€11,647 | +35.1% |
| Amounts payable | 17/49 | €22,251 | €84,318 | +€62,067 | +279% |
| Amounts payable within one year | 42/48 | €22,251 | €84,318 | +€62,067 | +279% |
| Trade debts | 44 | €2,803 | €49,573 | +€46,770 | +1,668% |
| Suppliers | 440/4 | €2,803 | €49,573 | +€46,770 | +1,668% |
| Taxes, remuneration and social security | 45 | €17,267 | €11,347 | -€5,920 | -34.3% |
| Taxes | 450/3 | €17,267 | €11,347 | -€5,920 | -34.3% |
| Other amounts payable | 47/48 | €2,180 | €23,398 | +€21,217 | +973% |
| Other operating charges | 640/8 | €50 | €823 | +€773 | +1,546% |
| Gross operating margin | 9900 | €41,477 | €15,540 | -€25,937 | -62.5% |
| Operating profit (loss) | 9901 | €41,427 | €14,717 | -€26,710 | -64.5% |
| Financial charges | 65/66B | - | €158 | +€158 | |
| Recurring financial charges | 65 | - | €158 | +€158 | |
| Profit (loss) for the period before taxes | 9903 | €41,427 | €14,559 | -€26,868 | -64.9% |
| Income taxes | 67/77 | €8,285 | €2,912 | -€5,374 | -64.9% |
| Profit (loss) for the period | 9904 | €33,142 | €11,647 | -€21,494 | -64.9% |
| Profit (loss) for the period to be appropriated | 9905 | €33,142 | €11,647 | -€21,494 | -64.9% |
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 17 October 2026 via checked.be.