BAMACON: 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.
BAMACON
Largest movements
- Cash +€48,847
up €48,847 (+325.4%), from €15,010 to €63,857
mainly Other debts (+€58,522) and Net result for the year (+€44,448)
- Current investments -€32,000
down €32,000 (-42.1%), from €76,000 to €44,000
- Receivables within one year +€14,682
up €14,682 (+102.4%), from €14,345 to €29,027
- Tangible fixed assets -€10,063
down €10,063 (-38.0%), from €26,516 to €16,453
- Other debts +€58,522
up €58,522 (+3014.6%), from €1,941 to €60,463
- Profit (loss) carried forward -€15,552
down €15,552 (-21.2%), from €73,192 to €57,640
- Debts after one year -€13,650
down €13,650 (-92.3%), from €14,788 to €1,138
- Tax, wage and social debts -€6,168
down €6,168 (-28.7%), from €21,470 to €15,302
of which Taxes: -€3,368
- Gross operating margin +€22,332
up €22,332 (+49.1%), from €45,489 to €67,821
- Taxes +€4,868
up €4,868 (+66.9%), from €7,278 to €12,147
- Financial income +€2,707
up €2,707 (+14737.3%), from €18 to €2,726
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 | €132,433 | €154,536 | +€22,103 | +16.7% |
| Fixed assets | 21/28 | €26,516 | €16,453 | -€10,063 | -38.0% |
| Tangible fixed assets | 22/27 | €26,516 | €16,453 | -€10,063 | -38.0% |
| Furniture and vehicles | 24 | €26,516 | €16,453 | -€10,063 | -38.0% |
| Current assets | 29/58 | €105,917 | €138,083 | +€32,166 | +30.4% |
| Amounts receivable within one year | 40/41 | €14,345 | €29,027 | +€14,682 | +102.4% |
| Trade receivables | 40 | €14,345 | €29,027 | +€14,682 | +102.4% |
| Current investments | 50/53 | €76,000 | €44,000 | -€32,000 | -42.1% |
| Cash at bank and in hand | 54/58 | €15,010 | €63,857 | +€48,847 | +325.4% |
| Deferred charges and accrued income | 490/1 | €562 | €1,199 | +€637 | +113.3% |
| Total equity and liabilities | 10/49 | €132,433 | €154,536 | +€22,103 | +16.7% |
| Equity | 10/15 | €78,192 | €62,640 | -€15,552 | -19.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €73,192 | €57,640 | -€15,552 | -21.2% |
| Amounts payable | 17/49 | €54,241 | €91,896 | +€37,655 | +69.4% |
| Amounts payable after more than one year | 17 | €14,788 | €1,138 | -€13,650 | -92.3% |
| Financial debts | 170/4 | €14,788 | €1,138 | -€13,650 | -92.3% |
| Amounts payable within one year | 42/48 | €38,634 | €90,116 | +€51,482 | +133.3% |
| Current portion of amounts payable after more than one year | 42 | €13,650 | €13,650 | = | 0.0% |
| Trade debts | 44 | €1,572 | €701 | -€871 | -55.4% |
| Suppliers | 440/4 | €1,572 | €701 | -€871 | -55.4% |
| Taxes, remuneration and social security | 45 | €21,470 | €15,302 | -€6,168 | -28.7% |
| Taxes | 450/3 | €18,670 | €15,302 | -€3,368 | -18.0% |
| Remuneration and social security | 454/9 | €2,800 | €0 | -€2,800 | -100.0% |
| Other amounts payable | 47/48 | €1,941 | €60,463 | +€58,522 | +3014.6% |
| Accrued charges and deferred income | 492/3 | €820 | €643 | -€177 | -21.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,465 | €13,095 | +€629 | +5.0% |
| Other operating charges | 640/8 | €1,043 | €555 | -€488 | -46.8% |
| Gross operating margin | 9900 | €45,489 | €67,821 | +€22,332 | +49.1% |
| Operating profit (loss) | 9901 | €31,980 | €54,171 | +€22,191 | +69.4% |
| Financial income | 75/76B | €18 | €2,726 | +€2,707 | +14737.3% |
| Recurring financial income | 75 | €18 | €2,726 | +€2,707 | +14737.3% |
| Financial charges | 65/66B | €409 | €302 | -€106 | -26.0% |
| Recurring financial charges | 65 | €409 | €302 | -€106 | -26.0% |
| Profit (loss) for the period before taxes | 9903 | €31,590 | €56,594 | +€25,004 | +79.2% |
| Income taxes | 67/77 | €7,278 | €12,147 | +€4,868 | +66.9% |
| Profit (loss) for the period | 9904 | €24,311 | €44,448 | +€20,136 | +82.8% |
| Profit (loss) for the period to be appropriated | 9905 | €24,311 | €44,448 | +€20,136 | +82.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.