BAMASI: 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.
BAMASI
Largest movements
- Receivables after one year -€15,000
down €15,000 (-23.1%), from €65,000 to €50,000
- Receivables within one year +€3,749
up €3,749 (+27.1%), from €13,819 to €17,569
of which Trade receivables: +€4,421
- Other debts -€11,476
down €11,476 (-90.7%), from €12,653 to €1,176
- Profit (loss) carried forward -€3,215
down €3,215 (-5.8%), from €55,061 to €51,845
- Tax, wage and social debts +€845
up €845 (+882%), from €96 to €941
- Gross operating margin +€10,710
up €10,710 (+81.8%), from -€13,088 to -€2,378
- Financial income -€390
down €390 (-23.1%), from €1,690 to €1,300
- Other operating charges +€200
up €200 (+37.3%), from €536 to €736
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 | €81,607 | €68,549 | -€13,058 | -16.0% |
| Fixed assets | 21/28 | €1,707 | €980 | -€727 | -42.6% |
| Tangible fixed assets | 22/27 | €1,707 | €980 | -€727 | -42.6% |
| Plant, machinery and equipment | 23 | €337 | - | -€337 | |
| Furniture and vehicles | 24 | €428 | €226 | -€202 | -47.2% |
| Other tangible fixed assets | 26 | €942 | €754 | -€188 | -20.0% |
| Current assets | 29/58 | €79,900 | €67,569 | -€12,330 | -15.4% |
| Amounts receivable after more than one year | 29 | €65,000 | €50,000 | -€15,000 | -23.1% |
| Other amounts receivable | 291 | €65,000 | €50,000 | -€15,000 | -23.1% |
| Amounts receivable within one year | 40/41 | €13,819 | €17,569 | +€3,749 | +27.1% |
| Trade receivables | 40 | €13,148 | €17,569 | +€4,421 | +33.6% |
| Other amounts receivable | 41 | €672 | - | -€672 | |
| Cash at bank and in hand | 54/58 | €510 | €1 | -€509 | -99.8% |
| Deferred charges and accrued income | 490/1 | €571 | - | -€571 | |
| Total equity and liabilities | 10/49 | €81,607 | €68,549 | -€13,058 | -16.0% |
| Equity | 10/15 | €63,121 | €59,905 | -€3,215 | -5.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €55,061 | €51,845 | -€3,215 | -5.8% |
| Amounts payable | 17/49 | €18,486 | €8,644 | -€9,842 | -53.2% |
| Amounts payable within one year | 42/48 | €18,486 | €8,644 | -€9,842 | -53.2% |
| Financial debts | 43 | €4,959 | €4,964 | +€5 | +0.1% |
| Credit institutions | 430/8 | €4,959 | €4,964 | +€5 | +0.1% |
| Trade debts | 44 | €778 | €1,563 | +€785 | +101% |
| Suppliers | 440/4 | €778 | €1,563 | +€785 | +101% |
| Taxes, remuneration and social security | 45 | €96 | €941 | +€845 | +882% |
| Taxes | 450/3 | €96 | €941 | +€845 | +882% |
| Other amounts payable | 47/48 | €12,653 | €1,176 | -€11,476 | -90.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €328 | €390 | +€62 | +19.0% |
| Other operating charges | 640/8 | €536 | €736 | +€200 | +37.3% |
| Non-recurring operating charges | 66A | - | €500 | +€500 | |
| Gross operating margin | 9900 | -€13,088 | -€2,378 | +€10,710 | +81.8% |
| Operating profit (loss) | 9901 | -€13,952 | -€4,004 | +€9,948 | +71.3% |
| Financial income | 75/76B | €1,690 | €1,300 | -€390 | -23.1% |
| Recurring financial income | 75 | €1,690 | €1,300 | -€390 | -23.1% |
| Financial charges | 65/66B | €402 | €511 | +€109 | +27.2% |
| Recurring financial charges | 65 | €402 | €511 | +€109 | +27.2% |
| Profit (loss) for the period before taxes | 9903 | -€12,664 | -€3,215 | +€9,449 | +74.6% |
| Profit (loss) for the period | 9904 | -€12,664 | -€3,215 | +€9,449 | +74.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,664 | -€3,215 | +€9,449 | +74.6% |
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 14 October 2026 via checked.be.