BAM CONSULT: 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.
BAM CONSULT
Largest movements
- Cash +€31,817
up €31,817 (+119%), from €26,664 to €58,481
mainly Net result for the year (+€41,961) and Tax, wage and social debts (+€15,070)
- Receivables within one year +€19,111
up €19,111 (+408%), from €4,689 to €23,800
of which Other amounts receivable: +€10,024
- Deferred charges and accrued income -€1,000
down €1,000 (-82.6%), from €1,210 to €210
- Profit (loss) carried forward +€41,961
up €41,961 (+262%), from €16,046 to €58,007
- Tax, wage and social debts +€15,070
new in 2025: €15,070
- Current portion of long-term debt -€12,673
no longer reported in 2025 (was €12,673)
- Trade debts +€5,123
new in 2025: €5,123
- Turnover -€39,984
no longer reported in 2025 (was €39,984)
- Gross operating margin +€33,630
up €33,630 (+165%), from €20,401 to €54,031
- Purchases and services -€17,661
down €17,661 (-90.2%), from €19,583 to €1,922
- Taxes +€7,037
up €7,037 (+168%), from €4,195 to €11,232
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 | €33,719 | €83,200 | +€49,481 | +147% |
| Fixed assets | 21/28 | €1,156 | €709 | -€447 | -38.7% |
| Intangible fixed assets | 21 | €1,156 | €709 | -€447 | -38.7% |
| Current assets | 29/58 | €32,563 | €82,491 | +€49,928 | +153% |
| Amounts receivable within one year | 40/41 | €4,689 | €23,800 | +€19,111 | +408% |
| Trade receivables | 40 | €4,689 | €13,776 | +€9,087 | +194% |
| Other amounts receivable | 41 | - | €10,024 | +€10,024 | |
| Cash at bank and in hand | 54/58 | €26,664 | €58,481 | +€31,817 | +119% |
| Deferred charges and accrued income | 490/1 | €1,210 | €210 | -€1,000 | -82.6% |
| Total equity and liabilities | 10/49 | €33,719 | €83,200 | +€49,481 | +147% |
| Equity | 10/15 | €21,046 | €63,007 | +€41,961 | +199% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,046 | €58,007 | +€41,961 | +262% |
| Amounts payable | 17/49 | €12,673 | €20,193 | +€7,520 | +59.3% |
| Amounts payable within one year | 42/48 | €12,673 | €20,193 | +€7,520 | +59.3% |
| Current portion of amounts payable after more than one year | 42 | €12,673 | - | -€12,673 | |
| Trade debts | 44 | - | €5,123 | +€5,123 | |
| Suppliers | 440/4 | - | €5,123 | +€5,123 | |
| Taxes, remuneration and social security | 45 | - | €15,070 | +€15,070 | |
| Taxes | 450/3 | - | €15,070 | +€15,070 | |
| Turnover | 70 | €39,984 | - | -€39,984 | |
| Goods, raw materials, services and sundry goods | 60/61 | €19,583 | €1,922 | -€17,661 | -90.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €187 | €447 | +€260 | +139% |
| Other operating charges | 640/8 | - | €60 | +€60 | |
| Non-recurring operating charges | 66A | - | €204 | +€204 | |
| Gross operating margin | 9900 | €20,401 | €54,031 | +€33,630 | +165% |
| Operating profit (loss) | 9901 | €20,214 | €53,320 | +€33,106 | +164% |
| Financial income | 75/76B | €32 | €70 | +€38 | +119% |
| Recurring financial income | 75 | €32 | €70 | +€38 | +119% |
| Financial charges | 65/66B | €5 | €197 | +€192 | +3,840% |
| Recurring financial charges | 65 | €5 | €197 | +€192 | +3,840% |
| Profit (loss) for the period before taxes | 9903 | €20,241 | €53,193 | +€32,952 | +163% |
| Income taxes | 67/77 | €4,195 | €11,232 | +€7,037 | +168% |
| Profit (loss) for the period | 9904 | €16,046 | €41,961 | +€25,915 | +162% |
| Profit (loss) for the period to be appropriated | 9905 | €16,046 | €41,961 | +€25,915 | +162% |
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.