BAMAZA: 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.
BAMAZA
Largest movements
- Cash +€25,746
up €25,746 (+17.0%), from €151,578 to €177,324
mainly Net result for the year (+€79,317) and Tax, wage and social debts (+€26,228)
- Receivables within one year +€14,186
up €14,186 (+72.3%), from €19,634 to €33,820
of which Trade receivables: +€14,216
- Tangible fixed assets +€5,539
up €5,539 (+6,426%), from €86 to €5,626
of which Furniture and vehicles: +€2,835
- Tax, wage and social debts +€26,228
up €26,228 (+140%), from €18,687 to €44,916
of which Remuneration and social security: +€25,448
- Other debts +€24,852
up €24,852 (+35.8%), from €69,448 to €94,300
- Trade debts -€4,428
down €4,428 (-5.5%), from €79,833 to €75,405
- Gross operating margin +€36,853
up €36,853 (+195%), from €18,883 to €55,737
- Staff costs +€33,698
up €33,698 (+1,960%), from €1,719 to €35,417
- Financial income +€14,822
up €14,822 (+29.2%), from €50,797 to €65,619
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 | €181,098 | €226,070 | +€44,972 | +24.8% |
| Fixed assets | 21/28 | €9,386 | €14,926 | +€5,539 | +59.0% |
| Tangible fixed assets | 22/27 | €86 | €5,626 | +€5,539 | +6,426% |
| Plant, machinery and equipment | 23 | - | €2,705 | +€2,705 | |
| Furniture and vehicles | 24 | €86 | €2,921 | +€2,835 | +3,288% |
| Financial fixed assets | 28 | €9,300 | €9,300 | = | 0.0% |
| Current assets | 29/58 | €171,712 | €211,144 | +€39,432 | +23.0% |
| Stocks and contracts in progress | 3 | €500 | €0 | -€500 | -100% |
| Stocks | 30/36 | €500 | €0 | -€500 | -100% |
| Amounts receivable within one year | 40/41 | €19,634 | €33,820 | +€14,186 | +72.3% |
| Trade receivables | 40 | €14,634 | €28,850 | +€14,216 | +97.1% |
| Other amounts receivable | 41 | €5,000 | €4,970 | -€30 | -0.6% |
| Cash at bank and in hand | 54/58 | €151,578 | €177,324 | +€25,746 | +17.0% |
| Total equity and liabilities | 10/49 | €181,098 | €226,070 | +€44,972 | +24.8% |
| Equity | 10/15 | €8,000 | €8,000 | = | 0.0% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €173,098 | €218,070 | +€44,972 | +26.0% |
| Amounts payable after more than one year | 17 | €3,450 | €1,740 | -€1,710 | -49.6% |
| Financial debts | 170/4 | €3,450 | €1,740 | -€1,710 | -49.6% |
| Amounts payable within one year | 42/48 | €169,648 | €216,330 | +€46,682 | +27.5% |
| Current portion of amounts payable after more than one year | 42 | €1,680 | €1,710 | +€29 | +1.8% |
| Trade debts | 44 | €79,833 | €75,405 | -€4,428 | -5.5% |
| Suppliers | 440/4 | €79,833 | €75,405 | -€4,428 | -5.5% |
| Taxes, remuneration and social security | 45 | €18,687 | €44,916 | +€26,228 | +140% |
| Taxes | 450/3 | €18,687 | €19,468 | +€780 | +4.2% |
| Remuneration and social security | 454/9 | €0 | €25,448 | +€25,448 | |
| Other amounts payable | 47/48 | €69,448 | €94,300 | +€24,852 | +35.8% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €1,719 | €35,417 | +€33,698 | +1,960% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €160 | €371 | +€211 | +132% |
| Other operating charges | 640/8 | €5,785 | €6,089 | +€304 | +5.3% |
| Gross operating margin | 9900 | €18,883 | €55,737 | +€36,853 | +195% |
| Operating profit (loss) | 9901 | €11,219 | €13,860 | +€2,641 | +23.5% |
| Financial income | 75/76B | €50,797 | €65,619 | +€14,822 | +29.2% |
| Recurring financial income | 75 | €50,797 | €65,619 | +€14,822 | +29.2% |
| Financial charges | 65/66B | €196 | €162 | -€34 | -17.4% |
| Recurring financial charges | 65 | €196 | €162 | -€34 | -17.4% |
| Profit (loss) for the period before taxes | 9903 | €61,820 | €79,317 | +€17,497 | +28.3% |
| Profit (loss) for the period | 9904 | €61,820 | €79,317 | +€17,497 | +28.3% |
| Profit (loss) for the period to be appropriated | 9905 | €61,820 | €79,317 | +€17,497 | +28.3% |
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 18 October 2026 via checked.be.