BAMA: 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.
BAMA
Largest movements
- Tangible fixed assets -€20,377
down €20,377 (-3.2%), from €627,400 to €607,024
of which Land and buildings: -€20,177
- Profit (loss) carried forward +€36,059
up €36,059 (+27.2%), from €132,633 to €168,692
- Debts after one year -€35,430
down €35,430 (-9.9%), from €357,559 to €322,129
- Other debts -€24,228
down €24,228 (-41.1%), from €58,925 to €34,697
- Gross operating margin -€15,205
down €15,205 (-16.8%), from €90,346 to €75,141
- Taxes +€7,878
up €7,878 (+181%), from €4,350 to €12,228
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 | €638,816 | €611,180 | -€27,636 | -4.3% |
| Fixed assets | 21/28 | €627,400 | €607,024 | -€20,377 | -3.2% |
| Tangible fixed assets | 22/27 | €627,400 | €607,024 | -€20,377 | -3.2% |
| Land and buildings | 22 | €627,003 | €606,826 | -€20,177 | -3.2% |
| Plant, machinery and equipment | 23 | €398 | €198 | -€200 | -50.3% |
| Current assets | 29/58 | €11,416 | €4,156 | -€7,260 | -63.6% |
| Amounts receivable within one year | 40/41 | €7,004 | €1,276 | -€5,728 | -81.8% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €7,004 | €1,276 | -€5,728 | -81.8% |
| Cash at bank and in hand | 54/58 | €2,738 | €1,044 | -€1,694 | -61.9% |
| Deferred charges and accrued income | 490/1 | €1,674 | €1,836 | +€162 | +9.7% |
| Total equity and liabilities | 10/49 | €638,816 | €611,180 | -€27,636 | -4.3% |
| Equity | 10/15 | €182,633 | €218,692 | +€36,059 | +19.7% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €132,633 | €168,692 | +€36,059 | +27.2% |
| Amounts payable | 17/49 | €456,183 | €392,488 | -€63,695 | -14.0% |
| Amounts payable after more than one year | 17 | €357,559 | €322,129 | -€35,430 | -9.9% |
| Financial debts | 170/4 | €357,559 | €322,129 | -€35,430 | -9.9% |
| Amounts payable within one year | 42/48 | €98,378 | €70,127 | -€28,251 | -28.7% |
| Current portion of amounts payable after more than one year | 42 | €35,103 | €35,430 | +€327 | +0.9% |
| Trade debts | 44 | €0 | - | = | |
| Suppliers | 440/4 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €4,350 | €0 | -€4,350 | -100% |
| Taxes | 450/3 | €4,350 | €0 | -€4,350 | -100% |
| Other amounts payable | 47/48 | €58,925 | €34,697 | -€24,228 | -41.1% |
| Accrued charges and deferred income | 492/3 | €246 | €232 | -€14 | -5.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,377 | €20,377 | = | 0.0% |
| Other operating charges | 640/8 | €2,731 | €2,814 | +€83 | +3.0% |
| Gross operating margin | 9900 | €90,346 | €75,141 | -€15,205 | -16.8% |
| Operating profit (loss) | 9901 | €67,239 | €51,951 | -€15,288 | -22.7% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €3,995 | €3,664 | -€331 | -8.3% |
| Recurring financial charges | 65 | €3,995 | €3,664 | -€331 | -8.3% |
| Profit (loss) for the period before taxes | 9903 | €63,244 | €48,287 | -€14,958 | -23.7% |
| Income taxes | 67/77 | €4,350 | €12,228 | +€7,878 | +181% |
| Profit (loss) for the period | 9904 | €58,895 | €36,059 | -€22,836 | -38.8% |
| Profit (loss) for the period to be appropriated | 9905 | €58,895 | €36,059 | -€22,836 | -38.8% |
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.