BAM SERVICES: 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 SERVICES
Largest movements
- Cash -€123,710
down €123,710 (-69.7%), from €177,449 to €53,739
mainly Other debts (-€167,047) and Tax, wage and social debts (-€20,089)
- Receivables within one year +€13,585
up €13,585 (+47.6%), from €28,562 to €42,147
of which Trade receivables: +€15,926
- Tangible fixed assets -€5,779
down €5,779 (-60.1%), from €9,609 to €3,830
of which Furniture and vehicles: -€4,800
- Other debts -€167,047
down €167,047 (-99.8%), from €167,444 to €397
- Profit (loss) carried forward +€70,714
new in 2025: €70,714
- Tax, wage and social debts -€20,089
down €20,089 (-40.6%), from €49,492 to €29,403
of which Taxes: -€24,508
- Gross operating margin +€12,644
up €12,644 (+13.9%), from €91,128 to €103,772
- Taxes +€3,781
up €3,781 (+23.8%), from €15,886 to €19,667
- Staff costs -€2,565
down €2,565 (-27.3%), from €9,396 to €6,831
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 | €217,436 | €101,418 | -€116,018 | -53.4% |
| Fixed assets | 21/28 | €9,759 | €3,980 | -€5,779 | -59.2% |
| Tangible fixed assets | 22/27 | €9,609 | €3,830 | -€5,779 | -60.1% |
| Plant, machinery and equipment | 23 | €2,560 | €1,581 | -€979 | -38.2% |
| Furniture and vehicles | 24 | €7,049 | €2,249 | -€4,800 | -68.1% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €207,677 | €97,438 | -€110,239 | -53.1% |
| Amounts receivable within one year | 40/41 | €28,562 | €42,147 | +€13,585 | +47.6% |
| Trade receivables | 40 | €26,210 | €42,136 | +€15,926 | +60.8% |
| Other amounts receivable | 41 | €2,352 | €11 | -€2,341 | -99.5% |
| Cash at bank and in hand | 54/58 | €177,449 | €53,739 | -€123,710 | -69.7% |
| Deferred charges and accrued income | 490/1 | €1,666 | €1,552 | -€114 | -6.8% |
| Total equity and liabilities | 10/49 | €217,436 | €101,418 | -€116,018 | -53.4% |
| Equity | 10/15 | €500 | €71,214 | +€70,714 | +14142.8% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €70,714 | +€70,714 | |
| Amounts payable | 17/49 | €216,936 | €30,204 | -€186,732 | -86.1% |
| Amounts payable within one year | 42/48 | €216,936 | €30,204 | -€186,732 | -86.1% |
| Trade debts | 44 | - | €404 | +€404 | |
| Suppliers | 440/4 | - | €404 | +€404 | |
| Taxes, remuneration and social security | 45 | €49,492 | €29,403 | -€20,089 | -40.6% |
| Taxes | 450/3 | €45,492 | €20,984 | -€24,508 | -53.9% |
| Remuneration and social security | 454/9 | €4,000 | €8,419 | +€4,419 | +110.5% |
| Other amounts payable | 47/48 | €167,444 | €397 | -€167,047 | -99.8% |
| Remuneration, social security and pensions | 62 | €9,396 | €6,831 | -€2,565 | -27.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,433 | €5,779 | -€654 | -10.2% |
| Other operating charges | 640/8 | €557 | €654 | +€97 | +17.4% |
| Gross operating margin | 9900 | €91,128 | €103,772 | +€12,644 | +13.9% |
| Operating profit (loss) | 9901 | €74,742 | €90,508 | +€15,766 | +21.1% |
| Financial income | 75/76B | €9 | €31 | +€22 | +244.4% |
| Recurring financial income | 75 | €9 | €31 | +€22 | +244.4% |
| Financial charges | 65/66B | €195 | €158 | -€37 | -19.0% |
| Recurring financial charges | 65 | €195 | €158 | -€37 | -19.0% |
| Profit (loss) for the period before taxes | 9903 | €74,556 | €90,381 | +€15,825 | +21.2% |
| Income taxes | 67/77 | €15,886 | €19,667 | +€3,781 | +23.8% |
| Profit (loss) for the period | 9904 | €58,670 | €70,714 | +€12,044 | +20.5% |
| Profit (loss) for the period to be appropriated | 9905 | €58,670 | €70,714 | +€12,044 | +20.5% |
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.