BAM SERVICE !: what changed
What changed
BAM SERVICE !
NACE 73.300, Public relations and communication consultancy
filed annual accounts (NBB)
Net result for the year
€20,874
2024 · €6,237+€14,637
Equity
€89,186
2024 · €68,312+€20,874
Cash
€5,546
2024 · €5,280+€266
Balance sheet total
€143,319
2024 · €133,735+€9,583
Largest movements
Assets
- Receivables within one year +€8,938
up €8,938 (+7.0%), from €127,114 to €136,052
of which Trade receivables: +€24,162
Equity and liabilities
- Trade debts -€46,320
down €46,320 (-94.1%), from €49,199 to €2,880
- Tax, wage and social debts +€32,510
up €32,510 (+203%), from €16,006 to €48,516
of which Taxes: +€16,426
- Profit (loss) carried forward +€20,874
up €20,874 (+45.3%), from €46,052 to €66,926
- Current portion of long-term debt +€2,521
new in 2025: €2,521
Income statement
- Gross operating margin +€46,820
up €46,820 (+44.1%), from €106,160 to €152,980
- Staff costs +€28,076
up €28,076 (+29.7%), from €94,550 to €122,626
- Taxes +€4,332
up €4,332 (+137%), from €3,173 to €7,504
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€6,237
Gross operating margin
+€46,820
Staff costs
-€28,076
Depreciation
+€220
Other operating charges
-€12
Financial income
+€1
Financial charges
+€16
Taxes
-€4,332
Result 2025
€20,874
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€2,471
Investment
€0
Financing
+€2,737
Cash 2024
€5,280
From operations (derived)
-€2,471
Net result for the year
+€20,874
Receivables within one year
-€8,938
Deferred charges and accrued income
-€379
Trade debts
-€46,320
Tax, wage and social debts
+€32,510
Accrued charges and deferred income
-€218
Financing
+€2,737
Current portion of long-term debt
+€2,521
Short-term financial debts
+€216
Cash 2025
€5,546
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €133,735 | €143,319 | +€9,583 | +7.2% |
| Fixed assets | 21/28 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €133,735 | €143,319 | +€9,583 | +7.2% |
| Amounts receivable within one year | 40/41 | €127,114 | €136,052 | +€8,938 | +7.0% |
| Trade receivables | 40 | €85,659 | €109,822 | +€24,162 | +28.2% |
| Other amounts receivable | 41 | €41,455 | €26,231 | -€15,224 | -36.7% |
| Cash at bank and in hand | 54/58 | €5,280 | €5,546 | +€266 | +5.0% |
| Deferred charges and accrued income | 490/1 | €1,342 | €1,720 | +€379 | +28.2% |
| Total equity and liabilities | 10/49 | €133,735 | €143,319 | +€9,583 | +7.2% |
| Equity | 10/15 | €68,312 | €89,186 | +€20,874 | +30.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €16,061 | €16,061 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €14,201 | €14,201 | = | 0.0% |
| Profit (loss) carried forward | 14 | €46,052 | €66,926 | +€20,874 | +45.3% |
| Amounts payable | 17/49 | €65,423 | €54,133 | -€11,291 | -17.3% |
| Amounts payable within one year | 42/48 | €65,205 | €54,133 | -€11,073 | -17.0% |
| Current portion of amounts payable after more than one year | 42 | - | €2,521 | +€2,521 | |
| Financial debts | 43 | - | €216 | +€216 | |
| Credit institutions | 430/8 | - | €216 | +€216 | |
| Trade debts | 44 | €49,199 | €2,880 | -€46,320 | -94.1% |
| Suppliers | 440/4 | €49,199 | €2,880 | -€46,320 | -94.1% |
| Taxes, remuneration and social security | 45 | €16,006 | €48,516 | +€32,510 | +203% |
| Taxes | 450/3 | €5,175 | €21,601 | +€16,426 | +317% |
| Remuneration and social security | 454/9 | €10,831 | €26,915 | +€16,084 | +148% |
| Accrued charges and deferred income | 492/3 | €218 | €0 | -€218 | -100% |
| Remuneration, social security and pensions | 62 | €94,550 | €122,626 | +€28,076 | +29.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €220 | €0 | -€220 | -100% |
| Other operating charges | 640/8 | €449 | €462 | +€12 | +2.8% |
| Gross operating margin | 9900 | €106,160 | €152,980 | +€46,820 | +44.1% |
| Operating profit (loss) | 9901 | €10,941 | €29,892 | +€18,952 | +173% |
| Financial income | 75/76B | €0 | €1 | +€1 | |
| Recurring financial income | 75 | €0 | €1 | +€1 | |
| Financial charges | 65/66B | €1,531 | €1,515 | -€16 | -1.0% |
| Recurring financial charges | 65 | €1,531 | €1,515 | -€16 | -1.0% |
| Profit (loss) for the period before taxes | 9903 | €9,410 | €28,378 | +€18,968 | +202% |
| Income taxes | 67/77 | €3,173 | €7,504 | +€4,332 | +137% |
| Profit (loss) for the period | 9904 | €6,237 | €20,874 | +€14,637 | +235% |
| Profit (loss) for the period to be appropriated | 9905 | €6,237 | €20,874 | +€14,637 | +235% |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.