BAMATI: 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.
BAMATI
Largest movements
- Cash +€28,804
up €28,804 (+57.8%), from €49,866 to €78,670
mainly Net result for the year (+€41,758) and Depreciation (+€5,242)
- Tangible fixed assets -€5,242
down €5,242 (-17.9%), from €29,218 to €23,977
of which Other tangible fixed assets: -€3,647
- Reserves +€40,748
up €40,748 (+78.9%), from €51,661 to €92,409
- Trade debts -€9,843
down €9,843 (-81.9%), from €12,024 to €2,180
- Current portion of long-term debt -€7,989
down €7,989 (-100%), from €7,989 to €0
- Tax, wage and social debts -€2,362
down €2,362 (-8.4%), from €28,253 to €25,891
of which Remuneration and social security: -€1,471
- Gross operating margin +€54,295
up €54,295 (+528%), from €10,283 to €64,579
- Taxes +€11,614
up €11,614 (+623%), from €1,864 to €13,477
- Depreciation -€807
down €807 (-13.3%), from €6,048 to €5,242
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 | €124,642 | €147,065 | +€22,423 | +18.0% |
| Fixed assets | 21/28 | €29,218 | €23,977 | -€5,242 | -17.9% |
| Tangible fixed assets | 22/27 | €29,218 | €23,977 | -€5,242 | -17.9% |
| Furniture and vehicles | 24 | €1,595 | €0 | -€1,595 | -100% |
| Other tangible fixed assets | 26 | €27,624 | €23,977 | -€3,647 | -13.2% |
| Current assets | 29/58 | €95,423 | €123,088 | +€27,665 | +29.0% |
| Amounts receivable within one year | 40/41 | €44,430 | €43,043 | -€1,386 | -3.1% |
| Trade receivables | 40 | €44,430 | €43,043 | -€1,386 | -3.1% |
| Cash at bank and in hand | 54/58 | €49,866 | €78,670 | +€28,804 | +57.8% |
| Deferred charges and accrued income | 490/1 | €1,128 | €1,375 | +€247 | +21.9% |
| Total equity and liabilities | 10/49 | €124,642 | €147,065 | +€22,423 | +18.0% |
| Equity | 10/15 | €69,201 | €110,959 | +€41,758 | +60.3% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €51,661 | €92,409 | +€40,748 | +78.9% |
| Distributable reserves | 133 | €51,661 | €92,409 | +€40,748 | +78.9% |
| Profit (loss) carried forward | 14 | -€1,009 | €0 | +€1,009 | |
| Amounts payable | 17/49 | €55,440 | €36,106 | -€19,334 | -34.9% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €55,440 | €35,542 | -€19,898 | -35.9% |
| Current portion of amounts payable after more than one year | 42 | €7,989 | €0 | -€7,989 | -100% |
| Trade debts | 44 | €12,024 | €2,180 | -€9,843 | -81.9% |
| Suppliers | 440/4 | €12,024 | €2,180 | -€9,843 | -81.9% |
| Taxes, remuneration and social security | 45 | €28,253 | €25,891 | -€2,362 | -8.4% |
| Taxes | 450/3 | €26,782 | €25,891 | -€891 | -3.3% |
| Remuneration and social security | 454/9 | €1,471 | €0 | -€1,471 | -100% |
| Other amounts payable | 47/48 | €7,175 | €7,471 | +€296 | +4.1% |
| Accrued charges and deferred income | 492/3 | €0 | €564 | +€564 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,048 | €5,242 | -€807 | -13.3% |
| Other operating charges | 640/8 | €788 | €709 | -€79 | -10.0% |
| Gross operating margin | 9900 | €10,283 | €64,579 | +€54,295 | +528% |
| Operating profit (loss) | 9901 | €3,447 | €58,628 | +€55,181 | +1,601% |
| Financial income | 75/76B | €146 | €134 | -€12 | -8.2% |
| Recurring financial income | 75 | €146 | €134 | -€12 | -8.2% |
| Financial charges | 65/66B | €3,892 | €3,527 | -€366 | -9.4% |
| Recurring financial charges | 65 | €3,892 | €3,527 | -€366 | -9.4% |
| Profit (loss) for the period before taxes | 9903 | -€300 | €55,235 | +€55,535 | |
| Income taxes | 67/77 | €1,864 | €13,477 | +€11,614 | +623% |
| Profit (loss) for the period | 9904 | -€2,163 | €41,758 | +€43,921 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,163 | €41,758 | +€43,921 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.