BAMA MANAGEMENT: 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 MANAGEMENT
Largest movements
- Deferred charges and accrued income -€4,756
down €4,756 (-100%), from €4,756 to €0
- Receivables within one year -€3,499
down €3,499 (-62.3%), from €5,620 to €2,120
of which Trade receivables: -€5,022
- Cash -€1,882
down €1,882 (-98.8%), from €1,904 to €22
mainly Net result for the year (-€36,583) and Trade debts (-€4,728)
- Tangible fixed assets -€981
down €981 (-46.0%), from €2,134 to €1,153
- Profit (loss) carried forward -€36,583
down €36,583 (-152%), from -€24,061 to -€60,644
- Other debts +€33,884
up €33,884 (+132%), from €25,719 to €59,603
- Trade debts -€4,728
down €4,728 (-100%), from €4,728 to €0
- Tax, wage and social debts -€3,691
down €3,691 (-91.6%), from €4,028 to €337
- Gross operating margin -€14,365
down €14,365 (-269%), from -€5,335 to -€19,701
- Taxes +€13,525
up €13,525 (+12,510%), from €108 to €13,633
- Other operating charges +€745
up €745 (+60.6%), from €1,229 to €1,974
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 | €14,413 | €3,295 | -€11,118 | -77.1% |
| Fixed assets | 21/28 | €2,134 | €1,153 | -€981 | -46.0% |
| Tangible fixed assets | 22/27 | €2,134 | €1,153 | -€981 | -46.0% |
| Furniture and vehicles | 24 | €2,134 | €1,153 | -€981 | -46.0% |
| Current assets | 29/58 | €12,280 | €2,142 | -€10,137 | -82.6% |
| Amounts receivable within one year | 40/41 | €5,620 | €2,120 | -€3,499 | -62.3% |
| Trade receivables | 40 | €5,022 | €0 | -€5,022 | -100% |
| Other amounts receivable | 41 | €598 | €2,120 | +€1,522 | +254% |
| Cash at bank and in hand | 54/58 | €1,904 | €22 | -€1,882 | -98.8% |
| Deferred charges and accrued income | 490/1 | €4,756 | €0 | -€4,756 | -100% |
| Total equity and liabilities | 10/49 | €14,413 | €3,295 | -€11,118 | -77.1% |
| Equity | 10/15 | -€20,061 | -€56,644 | -€36,583 | -182% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€24,061 | -€60,644 | -€36,583 | -152% |
| Amounts payable | 17/49 | €34,475 | €59,940 | +€25,465 | +73.9% |
| Amounts payable within one year | 42/48 | €34,475 | €59,940 | +€25,465 | +73.9% |
| Trade debts | 44 | €4,728 | €0 | -€4,728 | -100% |
| Suppliers | 440/4 | €4,728 | €0 | -€4,728 | -100% |
| Taxes, remuneration and social security | 45 | €4,028 | €337 | -€3,691 | -91.6% |
| Taxes | 450/3 | €4,028 | €337 | -€3,691 | -91.6% |
| Other amounts payable | 47/48 | €25,719 | €59,603 | +€33,884 | +132% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €981 | €981 | +€0 | 0.0% |
| Other operating charges | 640/8 | €1,229 | €1,974 | +€745 | +60.6% |
| Gross operating margin | 9900 | -€5,335 | -€19,701 | -€14,365 | -269% |
| Operating profit (loss) | 9901 | -€7,546 | -€22,656 | -€15,110 | -200% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €449 | €294 | -€155 | -34.5% |
| Recurring financial charges | 65 | €449 | €294 | -€155 | -34.5% |
| Profit (loss) for the period before taxes | 9903 | -€7,995 | -€22,950 | -€14,955 | -187% |
| Income taxes | 67/77 | €108 | €13,633 | +€13,525 | +12,510% |
| Profit (loss) for the period | 9904 | -€8,103 | -€36,583 | -€28,480 | -351% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,103 | -€36,583 | -€28,480 | -351% |
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.