BAMACONS: 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.
BAMACONS
Largest movements
- Cash +€42,110
up €42,110 (+83.0%), from €50,764 to €92,874
mainly Net result for the year (+€30,169) and Receivables within one year (+€12,881)
- Receivables within one year -€12,881
down €12,881 (-61.9%), from €20,812 to €7,931
of which Trade receivables: -€11,466
- Reserves +€30,169
up €30,169 (+51.3%), from €58,798 to €88,967
- Gross operating margin -€5,931
down €5,931 (-12.0%), from €49,485 to €43,554
- Taxes +€3,725
up €3,725 (+45.0%), from €8,280 to €12,006
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 | €72,980 | €102,107 | +€29,127 | +39.9% |
| Fixed assets | 21/28 | €245 | €78 | -€167 | -68.1% |
| Tangible fixed assets | 22/27 | €245 | €78 | -€167 | -68.1% |
| Furniture and vehicles | 24 | €245 | €78 | -€167 | -68.1% |
| Current assets | 29/58 | €72,735 | €102,029 | +€29,294 | +40.3% |
| Amounts receivable within one year | 40/41 | €20,812 | €7,931 | -€12,881 | -61.9% |
| Trade receivables | 40 | €19,397 | €7,931 | -€11,466 | -59.1% |
| Other amounts receivable | 41 | €1,414 | - | -€1,414 | |
| Cash at bank and in hand | 54/58 | €50,764 | €92,874 | +€42,110 | +83.0% |
| Deferred charges and accrued income | 490/1 | €1,159 | €1,224 | +€65 | +5.6% |
| Total equity and liabilities | 10/49 | €72,980 | €102,107 | +€29,127 | +39.9% |
| Equity | 10/15 | €63,798 | €93,967 | +€30,169 | +47.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €58,798 | €88,967 | +€30,169 | +51.3% |
| Distributable reserves | 133 | €58,798 | €88,967 | +€30,169 | +51.3% |
| Amounts payable | 17/49 | €9,182 | €8,140 | -€1,042 | -11.3% |
| Amounts payable within one year | 42/48 | €9,139 | €8,098 | -€1,040 | -11.4% |
| Trade debts | 44 | €2,238 | €2,535 | +€297 | +13.3% |
| Suppliers | 440/4 | €2,238 | €2,535 | +€297 | +13.3% |
| Taxes, remuneration and social security | 45 | €4,608 | €3,736 | -€872 | -18.9% |
| Taxes | 450/3 | €4,608 | €3,736 | -€872 | -18.9% |
| Other amounts payable | 47/48 | €2,292 | €1,827 | -€465 | -20.3% |
| Accrued charges and deferred income | 492/3 | €43 | €42 | -€1 | -3.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €167 | €167 | = | 0.0% |
| Other operating charges | 640/8 | €1,871 | €1,601 | -€270 | -14.4% |
| Gross operating margin | 9900 | €49,485 | €43,554 | -€5,931 | -12.0% |
| Operating profit (loss) | 9901 | €47,447 | €41,786 | -€5,660 | -11.9% |
| Financial income | 75/76B | €331 | €508 | +€177 | +53.3% |
| Recurring financial income | 75 | €331 | €508 | +€177 | +53.3% |
| Financial charges | 65/66B | €244 | €120 | -€125 | -51.0% |
| Recurring financial charges | 65 | €244 | €120 | -€125 | -51.0% |
| Profit (loss) for the period before taxes | 9903 | €47,534 | €42,175 | -€5,359 | -11.3% |
| Income taxes | 67/77 | €8,280 | €12,006 | +€3,725 | +45.0% |
| Profit (loss) for the period | 9904 | €39,253 | €30,169 | -€9,084 | -23.1% |
| Profit (loss) for the period to be appropriated | 9905 | €39,253 | €30,169 | -€9,084 | -23.1% |
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 4 October 2026 via checked.be.