BAM Coffee: 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.
BAM Coffee
Largest movements
- Receivables within one year +€4,798
up €4,798 (+53.5%), from €8,970 to €13,768
of which Trade receivables: +€5,968
- Cash -€1,869
down €1,869 (-65.5%), from €2,854 to €985
mainly Receivables within one year (-€4,798)
- Other debts +€1,913
new in 2025: €1,913
- Trade debts +€604
up €604 (+12.4%), from €4,863 to €5,467
- Tax, wage and social debts +€302
up €302 (+78.6%), from €384 to €686
- Gross operating margin +€1,966
up €1,966, from -€1,557 to €409
- Other operating charges -€1,054
down €1,054 (-84.0%), from €1,254 to €200
- Financial charges -€72
down €72 (-42.2%), from €170 to €98
- Financial income -€33
down €33 (-99.9%), from €33 to €0
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 | €14,299 | €17,229 | +€2,929 | +20.5% |
| Current assets | 29/58 | €14,299 | €17,229 | +€2,929 | +20.5% |
| Stocks and contracts in progress | 3 | €2,475 | €2,475 | = | 0.0% |
| Stocks | 30/36 | €2,475 | €2,475 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €8,970 | €13,768 | +€4,798 | +53.5% |
| Trade receivables | 40 | €2,223 | €8,192 | +€5,968 | +268.4% |
| Other amounts receivable | 41 | €6,746 | €5,577 | -€1,170 | -17.3% |
| Cash at bank and in hand | 54/58 | €2,854 | €985 | -€1,869 | -65.5% |
| Total equity and liabilities | 10/49 | €14,299 | €17,229 | +€2,929 | +20.5% |
| Equity | 10/15 | €9,052 | €9,162 | +€110 | +1.2% |
| Contributions | 10/11 | €12,000 | €12,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,948 | -€2,838 | +€110 | +3.7% |
| Amounts payable | 17/49 | €5,248 | €8,067 | +€2,819 | +53.7% |
| Amounts payable within one year | 42/48 | €5,248 | €8,067 | +€2,819 | +53.7% |
| Trade debts | 44 | €4,863 | €5,467 | +€604 | +12.4% |
| Suppliers | 440/4 | €4,863 | €5,467 | +€604 | +12.4% |
| Taxes, remuneration and social security | 45 | €384 | €686 | +€302 | +78.6% |
| Taxes | 450/3 | €384 | €686 | +€302 | +78.6% |
| Other amounts payable | 47/48 | - | €1,913 | +€1,913 | |
| Other operating charges | 640/8 | €1,254 | €200 | -€1,054 | -84.0% |
| Gross operating margin | 9900 | -€1,557 | €409 | +€1,966 | |
| Operating profit (loss) | 9901 | -€2,811 | €209 | +€3,020 | |
| Financial income | 75/76B | €33 | €0 | -€33 | -99.9% |
| Recurring financial income | 75 | €33 | €0 | -€33 | -99.9% |
| Financial charges | 65/66B | €170 | €98 | -€72 | -42.2% |
| Recurring financial charges | 65 | €170 | €98 | -€72 | -42.2% |
| Profit (loss) for the period before taxes | 9903 | -€2,948 | €110 | +€3,059 | |
| Profit (loss) for the period | 9904 | -€2,948 | €110 | +€3,059 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,948 | €110 | +€3,059 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.