BAMAT & CO: 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.
BAMAT & CO
Largest movements
- Receivables within one year -€59,593
down €59,593 (-84.7%), from €70,383 to €10,790
of which Other amounts receivable: -€49,599
- Tangible fixed assets +€56,214
up €56,214 (+178%), from €31,506 to €87,720
of which Furniture and vehicles: +€51,983
- Current investments +€12,940
up €12,940 (+3.1%), from €420,000 to €432,940
- Other debts +€123,580
up €123,580 (+150%), from €82,235 to €205,815
- Reserves -€95,460
down €95,460 (-18.6%), from €514,530 to €419,070
- Current portion of long-term debt -€11,507
no longer reported in 2025 (was €11,507)
- Depreciation +€10,355
up €10,355 (+89.1%), from €11,618 to €21,973
- Gross operating margin +€9,756
up €9,756 (+4.0%), from €243,361 to €253,117
- Financial income +€3,436
up €3,436 (+105%), from €3,261 to €6,698
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 | €641,392 | €658,032 | +€16,640 | +2.6% |
| Fixed assets | 21/28 | €31,701 | €87,915 | +€56,214 | +177% |
| Tangible fixed assets | 22/27 | €31,506 | €87,720 | +€56,214 | +178% |
| Plant, machinery and equipment | 23 | €6,440 | €5,810 | -€630 | -9.8% |
| Furniture and vehicles | 24 | €25,066 | €77,050 | +€51,983 | +207% |
| Other tangible fixed assets | 26 | - | €4,860 | +€4,860 | |
| Financial fixed assets | 28 | €195 | €195 | = | 0.0% |
| Current assets | 29/58 | €609,691 | €570,117 | -€39,575 | -6.5% |
| Amounts receivable within one year | 40/41 | €70,383 | €10,790 | -€59,593 | -84.7% |
| Trade receivables | 40 | €9,994 | - | -€9,994 | |
| Other amounts receivable | 41 | €60,389 | €10,790 | -€49,599 | -82.1% |
| Current investments | 50/53 | €420,000 | €432,940 | +€12,940 | +3.1% |
| Cash at bank and in hand | 54/58 | €82,086 | €88,557 | +€6,472 | +7.9% |
| Deferred charges and accrued income | 490/1 | €37,223 | €37,830 | +€607 | +1.6% |
| Total equity and liabilities | 10/49 | €641,392 | €658,032 | +€16,640 | +2.6% |
| Equity | 10/15 | €522,619 | €427,168 | -€95,451 | -18.3% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Reserves | 13 | €514,530 | €419,070 | -€95,460 | -18.6% |
| Distributable reserves | 133 | €514,530 | €419,070 | -€95,460 | -18.6% |
| Profit (loss) carried forward | 14 | €29 | €38 | +€9 | +30.2% |
| Amounts payable | 17/49 | €118,773 | €230,864 | +€112,091 | +94.4% |
| Amounts payable within one year | 42/48 | €118,773 | €230,864 | +€112,091 | +94.4% |
| Current portion of amounts payable after more than one year | 42 | €11,507 | - | -€11,507 | |
| Trade debts | 44 | €8,925 | €8,739 | -€186 | -2.1% |
| Suppliers | 440/4 | €8,925 | €8,739 | -€186 | -2.1% |
| Taxes, remuneration and social security | 45 | €16,106 | €16,310 | +€204 | +1.3% |
| Taxes | 450/3 | €16,106 | €16,310 | +€204 | +1.3% |
| Other amounts payable | 47/48 | €82,235 | €205,815 | +€123,580 | +150% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,618 | €21,973 | +€10,355 | +89.1% |
| Other operating charges | 640/8 | €1,191 | €1,759 | +€569 | +47.8% |
| Gross operating margin | 9900 | €243,361 | €253,117 | +€9,756 | +4.0% |
| Operating profit (loss) | 9901 | €230,552 | €229,384 | -€1,168 | -0.5% |
| Financial income | 75/76B | €3,261 | €6,698 | +€3,436 | +105% |
| Recurring financial income | 75 | €3,261 | €6,698 | +€3,436 | +105% |
| Financial charges | 65/66B | €657 | €869 | +€213 | +32.4% |
| Recurring financial charges | 65 | €657 | €869 | +€213 | +32.4% |
| Profit (loss) for the period before taxes | 9903 | €233,157 | €235,212 | +€2,056 | +0.9% |
| Income taxes | 67/77 | €72,093 | €72,104 | +€11 | 0.0% |
| Profit (loss) for the period | 9904 | €161,064 | €163,109 | +€2,045 | +1.3% |
| Profit (loss) for the period to be appropriated | 9905 | €161,064 | €163,109 | +€2,045 | +1.3% |
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.