BAMBERG: 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.
BAMBERG
Largest movements
- Tangible fixed assets -€56,407
down €56,407 (-8.5%), from €664,316 to €607,910
of which Furniture and vehicles: -€33,154
- Cash +€45,697
up €45,697 (+72.6%), from €62,933 to €108,630
mainly Net result for the year (+€165,460) and Depreciation (+€58,204)
- Current investments +€23,833
up €23,833 (+2.3%), from €1.1m to €1.1m
- Reserves +€165,460
up €165,460 (+12.9%), from €1.3m to €1.4m
of which Distributable reserves: +€165,460
- Other debts -€162,922
down €162,922 (-89.2%), from €182,626 to €19,704
- Tax, wage and social debts +€40,787
up €40,787 (+159.6%), from €25,549 to €66,335
- Debts after one year -€32,450
down €32,450 (-9.5%), from €341,494 to €309,044
- Financial income +€98,451
up €98,451 (+192.0%), from €51,287 to €149,739
- Taxes +€47,641
up €47,641 (+114.9%), from €41,468 to €89,109
- Gross operating margin -€15,132
down €15,132 (-7.9%), from €191,494 to €176,361
- Other operating charges -€5,817
down €5,817 (-41.6%), from €13,997 to €8,180
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.
Cash bridge derived
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 | €1,873,102 | €1,887,103 | +€14,001 | +0.7% |
| Fixed assets | 21/28 | €664,316 | €607,910 | -€56,407 | -8.5% |
| Tangible fixed assets | 22/27 | €664,316 | €607,910 | -€56,407 | -8.5% |
| Land and buildings | 22 | €516,905 | €495,915 | -€20,990 | -4.1% |
| Plant, machinery and equipment | 23 | €19,814 | €17,552 | -€2,262 | -11.4% |
| Furniture and vehicles | 24 | €127,597 | €94,443 | -€33,154 | -26.0% |
| Current assets | 29/58 | €1,208,785 | €1,279,193 | +€70,408 | +5.8% |
| Amounts receivable within one year | 40/41 | €93,100 | €93,100 | = | 0.0% |
| Other amounts receivable | 41 | €93,100 | €93,100 | = | 0.0% |
| Current investments | 50/53 | €1,052,567 | €1,076,400 | +€23,833 | +2.3% |
| Cash at bank and in hand | 54/58 | €62,933 | €108,630 | +€45,697 | +72.6% |
| Deferred charges and accrued income | 490/1 | €185 | €1,063 | +€878 | +473.6% |
| Total equity and liabilities | 10/49 | €1,873,102 | €1,887,103 | +€14,001 | +0.7% |
| Equity | 10/15 | €1,288,775 | €1,454,236 | +€165,460 | +12.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €1,283,775 | €1,449,236 | +€165,460 | +12.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,281,915 | €1,447,376 | +€165,460 | +12.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €584,326 | €432,867 | -€151,459 | -25.9% |
| Amounts payable after more than one year | 17 | €341,494 | €309,044 | -€32,450 | -9.5% |
| Financial debts | 170/4 | €341,494 | €309,044 | -€32,450 | -9.5% |
| Amounts payable within one year | 42/48 | €242,832 | €123,823 | -€119,009 | -49.0% |
| Current portion of amounts payable after more than one year | 42 | €32,066 | €32,490 | +€425 | +1.3% |
| Trade debts | 44 | €2,592 | €5,294 | +€2,702 | +104.3% |
| Suppliers | 440/4 | €2,592 | €5,294 | +€2,702 | +104.3% |
| Taxes, remuneration and social security | 45 | €25,549 | €66,335 | +€40,787 | +159.6% |
| Taxes | 450/3 | €25,549 | €66,335 | +€40,787 | +159.6% |
| Other amounts payable | 47/48 | €182,626 | €19,704 | -€162,922 | -89.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €57,080 | €58,204 | +€1,124 | +2.0% |
| Other operating charges | 640/8 | €13,997 | €8,180 | -€5,817 | -41.6% |
| Gross operating margin | 9900 | €191,494 | €176,361 | -€15,132 | -7.9% |
| Operating profit (loss) | 9901 | €120,417 | €109,977 | -€10,440 | -8.7% |
| Financial income | 75/76B | €51,287 | €149,739 | +€98,451 | +192.0% |
| Recurring financial income | 75 | €51,287 | €149,739 | +€98,451 | +192.0% |
| Financial charges | 65/66B | €5,791 | €5,147 | -€644 | -11.1% |
| Recurring financial charges | 65 | €5,791 | €5,147 | -€644 | -11.1% |
| Profit (loss) for the period before taxes | 9903 | €165,914 | €254,570 | +€88,656 | +53.4% |
| Income taxes | 67/77 | €41,468 | €89,109 | +€47,641 | +114.9% |
| Profit (loss) for the period | 9904 | €124,446 | €165,460 | +€41,015 | +33.0% |
| Transfer from tax-exempt reserves | 789 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | €124,446 | €165,460 | +€41,015 | +33.0% |
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 11 October 2026 via checked.be.