BAMA: 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.
BAMA
Largest movements
- Receivables within one year -€661
down €661 (-46.3%), from €1,428 to €767
of which Trade receivables: -€1,025
- Cash +€590
up €590 (+8.5%), from €6,913 to €7,503
mainly Net result for the year (+€2,570) and Depreciation (+€773)
- Deferred charges and accrued income -€225
no longer reported in 2025 (was €225)
- Profit (loss) carried forward +€2,570
up €2,570 (+105.4%), from €2,438 to €5,008
- Tax, wage and social debts -€1,685
down €1,685 (-76.3%), from €2,210 to €524
- Trade debts -€1,116
no longer reported in 2025 (was €1,116)
- Other debts -€125
down €125 (-30.2%), from €414 to €289
- Gross operating margin +€3,032
up €3,032 (+163.2%), from €1,858 to €4,890
- Taxes +€554
up €554 (+164.4%), from €337 to €891
- Depreciation -€278
down €278 (-26.5%), from €1,051 to €773
- Financial charges +€76
up €76 (+42.1%), from €181 to €257
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 | €9,677 | €9,321 | -€357 | -3.7% |
| Fixed assets | 21/28 | €1,111 | €1,050 | -€60 | -5.4% |
| Tangible fixed assets | 22/27 | €1,111 | €1,050 | -€60 | -5.4% |
| Furniture and vehicles | 24 | €1,111 | €1,050 | -€60 | -5.4% |
| Current assets | 29/58 | €8,566 | €8,270 | -€296 | -3.5% |
| Amounts receivable within one year | 40/41 | €1,428 | €767 | -€661 | -46.3% |
| Trade receivables | 40 | €1,428 | €402 | -€1,025 | -71.8% |
| Other amounts receivable | 41 | - | €365 | +€365 | |
| Cash at bank and in hand | 54/58 | €6,913 | €7,503 | +€590 | +8.5% |
| Deferred charges and accrued income | 490/1 | €225 | - | -€225 | |
| Total equity and liabilities | 10/49 | €9,677 | €9,321 | -€357 | -3.7% |
| Equity | 10/15 | €5,938 | €8,508 | +€2,570 | +43.3% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,438 | €5,008 | +€2,570 | +105.4% |
| Amounts payable | 17/49 | €3,740 | €813 | -€2,927 | -78.3% |
| Amounts payable within one year | 42/48 | €3,740 | €813 | -€2,927 | -78.3% |
| Trade debts | 44 | €1,116 | - | -€1,116 | |
| Suppliers | 440/4 | €1,116 | - | -€1,116 | |
| Taxes, remuneration and social security | 45 | €2,210 | €524 | -€1,685 | -76.3% |
| Taxes | 450/3 | €2,210 | €524 | -€1,685 | -76.3% |
| Other amounts payable | 47/48 | €414 | €289 | -€125 | -30.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,051 | €773 | -€278 | -26.5% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €1,858 | €4,890 | +€3,032 | +163.2% |
| Operating profit (loss) | 9901 | €420 | €3,717 | +€3,297 | +785.1% |
| Financial income | 75/76B | €30 | - | -€30 | |
| Recurring financial income | 75 | €30 | - | -€30 | |
| Financial charges | 65/66B | €181 | €257 | +€76 | +42.1% |
| Recurring financial charges | 65 | €181 | €257 | +€76 | +42.1% |
| Profit (loss) for the period before taxes | 9903 | €269 | €3,461 | +€3,191 | +1185.1% |
| Income taxes | 67/77 | €337 | €891 | +€554 | +164.4% |
| Profit (loss) for the period | 9904 | -€68 | €2,570 | +€2,638 | |
| Profit (loss) for the period to be appropriated | 9905 | -€68 | €2,570 | +€2,638 |
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 7 October 2026 via checked.be.