BAMARIKA: 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.
BAMARIKA
Largest movements
- Tangible fixed assets -€19,311
down €19,311 (-4.1%), from €465,706 to €446,395
of which Land and buildings: -€19,311
- Cash -€11,102
down €11,102 (-12.5%), from €88,477 to €77,375
mainly Debts after one year (-€28,655) and Net result for the year (-€2,324)
- Debts after one year -€28,655
down €28,655 (-11.4%), from €251,102 to €222,446
of which Financial debts: -€28,655
- Gross operating margin +€8,732
up €8,732 (+52.8%), from €16,542 to €25,275
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 | €554,184 | €523,885 | -€30,299 | -5.5% |
| Fixed assets | 21/28 | €465,706 | €446,395 | -€19,311 | -4.1% |
| Tangible fixed assets | 22/27 | €465,706 | €446,395 | -€19,311 | -4.1% |
| Land and buildings | 22 | €465,706 | €446,395 | -€19,311 | -4.1% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €88,478 | €77,490 | -€10,988 | -12.4% |
| Amounts receivable within one year | 40/41 | - | €115 | +€115 | |
| Trade receivables | 40 | - | €110 | +€110 | |
| Other amounts receivable | 41 | - | €5 | +€5 | |
| Cash at bank and in hand | 54/58 | €88,477 | €77,375 | -€11,102 | -12.5% |
| Deferred charges and accrued income | 490/1 | €1 | €0 | -€1 | -100% |
| Total equity and liabilities | 10/49 | €554,184 | €523,885 | -€30,299 | -5.5% |
| Equity | 10/15 | €241,346 | €239,022 | -€2,324 | -1.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €75,906 | €75,906 | = | 0.0% |
| Tax-exempt reserves | 132 | €619 | €619 | = | 0.0% |
| Distributable reserves | 133 | €75,287 | €75,287 | = | 0.0% |
| Profit (loss) carried forward | 14 | €159,240 | €156,916 | -€2,324 | -1.5% |
| Amounts payable | 17/49 | €312,838 | €284,863 | -€27,975 | -8.9% |
| Amounts payable after more than one year | 17 | €251,102 | €222,446 | -€28,655 | -11.4% |
| Financial debts | 170/4 | €170,202 | €141,546 | -€28,655 | -16.8% |
| Other amounts payable | 178/9 | €80,900 | €80,900 | = | 0.0% |
| Amounts payable within one year | 42/48 | €61,736 | €62,417 | +€680 | +1.1% |
| Current portion of amounts payable after more than one year | 42 | €26,576 | €27,147 | +€572 | +2.2% |
| Other amounts payable | 47/48 | €35,161 | €35,269 | +€108 | +0.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,493 | €19,311 | -€182 | -0.9% |
| Other operating charges | 640/8 | €3,801 | €3,910 | +€109 | +2.9% |
| Gross operating margin | 9900 | €16,542 | €25,275 | +€8,732 | +52.8% |
| Operating profit (loss) | 9901 | -€6,751 | €2,054 | +€8,805 | |
| Financial income | 75/76B | - | €16 | +€16 | |
| Recurring financial income | 75 | - | €16 | +€16 | |
| Financial charges | 65/66B | €4,518 | €4,394 | -€124 | -2.8% |
| Recurring financial charges | 65 | €4,518 | €4,394 | -€124 | -2.8% |
| Profit (loss) for the period before taxes | 9903 | -€11,269 | -€2,324 | +€8,946 | +79.4% |
| Profit (loss) for the period | 9904 | -€11,269 | -€2,324 | +€8,946 | +79.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,269 | -€2,324 | +€8,946 | +79.4% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.