BAM'S STUDIO: 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'S STUDIO
Largest movements
- Cash -€3,512
down €3,512 (-6.3%), from €55,431 to €51,919
mainly Tax, wage and social debts (-€3,874) and Receivables within one year (-€3,390)
- Receivables within one year +€3,390
new in 2025: €3,390
- Tangible fixed assets -€928
down €928 (-14.1%), from €6,571 to €5,643
- Tax, wage and social debts -€3,874
down €3,874 (-68.2%), from €5,676 to €1,803
of which Remuneration and social security: -€2,315
- Profit (loss) carried forward +€2,514
up €2,514 (+26.5%), from €9,478 to €11,992
- Trade debts +€717
up €717 (+30.2%), from €2,376 to €3,092
- Gross operating margin +€4,909
up €4,909 (+245%), from €2,000 to €6,909
- Taxes +€605
up €605, from -€477 to €128
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 | €62,652 | €61,631 | -€1,021 | -1.6% |
| Fixed assets | 21/28 | €6,571 | €5,643 | -€928 | -14.1% |
| Tangible fixed assets | 22/27 | €6,571 | €5,643 | -€928 | -14.1% |
| Furniture and vehicles | 24 | €6,571 | €5,643 | -€928 | -14.1% |
| Current assets | 29/58 | €56,081 | €55,988 | -€93 | -0.2% |
| Amounts receivable within one year | 40/41 | - | €3,390 | +€3,390 | |
| Trade receivables | 40 | - | €3,390 | +€3,390 | |
| Cash at bank and in hand | 54/58 | €55,431 | €51,919 | -€3,512 | -6.3% |
| Deferred charges and accrued income | 490/1 | €650 | €678 | +€28 | +4.4% |
| Total equity and liabilities | 10/49 | €62,652 | €61,631 | -€1,021 | -1.6% |
| Equity | 10/15 | €52,746 | €55,260 | +€2,514 | +4.8% |
| Contributions | 10/11 | €15,419 | €15,419 | = | 0.0% |
| Reserves | 13 | €27,849 | €27,849 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €8,085 | €8,085 | = | 0.0% |
| Distributable reserves | 133 | €17,905 | €17,905 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,478 | €11,992 | +€2,514 | +26.5% |
| Amounts payable | 17/49 | €9,906 | €6,371 | -€3,535 | -35.7% |
| Amounts payable within one year | 42/48 | €9,906 | €6,371 | -€3,535 | -35.7% |
| Trade debts | 44 | €2,376 | €3,092 | +€717 | +30.2% |
| Suppliers | 440/4 | €2,376 | €3,092 | +€717 | +30.2% |
| Advances received on contracts in progress | 46 | €520 | €520 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €5,676 | €1,803 | -€3,874 | -68.2% |
| Taxes | 450/3 | €3,361 | €1,803 | -€1,559 | -46.4% |
| Remuneration and social security | 454/9 | €2,315 | - | -€2,315 | |
| Other amounts payable | 47/48 | €1,333 | €956 | -€378 | -28.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,426 | €3,489 | +€63 | +1.8% |
| Other operating charges | 640/8 | €618 | €638 | +€20 | +3.2% |
| Gross operating margin | 9900 | €2,000 | €6,909 | +€4,909 | +245% |
| Operating profit (loss) | 9901 | -€2,044 | €2,782 | +€4,826 | |
| Financial income | 75/76B | €3 | €1 | -€2 | -58.9% |
| Recurring financial income | 75 | €3 | €1 | -€2 | -58.9% |
| Financial charges | 65/66B | €137 | €141 | +€4 | +2.9% |
| Recurring financial charges | 65 | €137 | €141 | +€4 | +2.9% |
| Profit (loss) for the period before taxes | 9903 | -€2,178 | €2,642 | +€4,820 | |
| Income taxes | 67/77 | -€477 | €128 | +€605 | |
| Profit (loss) for the period | 9904 | -€1,701 | €2,514 | +€4,215 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,701 | €2,514 | +€4,215 |
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 19 October 2026 via checked.be.